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National Pension Act

国民年金法(こくみんねんきんほう)

Chapter VIII Miscellaneous Provisions (Articles 109-5 to 109-9)

The law as Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025) leaves it, with the words it changes marked.

The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

Article 109-5第百九条の五

Delegation of Authority to the Minister of Finance(財務大臣への権限の委任)
Article 109-5, paragraph (1)

If the Minister of Health, Labour and Welfare finds it necessary for the effective collection of premiums and other amounts to be collected under the provisions of this Act, because there is a risk that a person liable for payment pertaining to dispositions for arrears, etc. and the authority listed in item (xxiii) of paragraph (1) of the preceding Article, in the case where the Minister has decided pursuant to paragraph (3) of the preceding Article to personally exercise all or part of that authority, and, among the authority specified by Order of the Ministry of Health, Labour and Welfare prescribed in that item, the authority further specified by Order of the Ministry of Health, Labour and Welfare (hereinafter in this Article referred to as "dispositions for arrears and other dispositions"), is concealing their property for the purpose of evading the execution of dispositions for arrears and other dispositions, or because other circumstances specified by Cabinet Order exist, the Minister may, as specified by Cabinet Order, provide the Minister of Finance with information concerning that person liable for payment and other necessary information, and delegate to the Minister of Finance all or part of the authority for dispositions for arrears and other dispositions pertaining to that person liable for payment.

厚生労働大臣は、前条第三項の規定により滞納処分等及び同条第一項第二十三号に掲げる権限の全部又は一部を自らが行うこととした場合におけるこれらの権限並びに同号に規定する厚生労働省令で定める権限のうち厚生労働省令で定めるもの(以下この条において「滞納処分等その他の処分」という。)に係る納付義務者が滞納処分等その他の処分の執行を免れる目的でその財産について隠ぺいしているおそれがあることその他の政令で定める事情があるため保険料その他この法律の規定による徴収金の効果的な徴収を行う上で必要があると認めるときは、政令で定めるところにより、財務大臣に、当該納付義務者に関する情報その他必要な情報を提供するとともに、当該納付義務者に係る滞納処分等その他の処分の権限の全部又は一部を委任することができる。

Article 109-5, paragraph (2)

If the Minister of Finance has exercised all or part of the authority for dispositions for arrears and other dispositions based on the delegation under the preceding paragraph, the Minister of Finance is to report the status of the execution of dispositions for arrears and other dispositions and its result to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare.

財務大臣は、前項の委任に基づき、滞納処分等その他の処分の権限の全部又は一部を行つたときは、厚生労働省令で定めるところにより、滞納処分等その他の処分の執行の状況及びその結果を厚生労働大臣に報告するものとする。

Article 109-5, paragraph (3)

Paragraph (5) of the preceding Article applies mutatis mutandis to notification by the Minister of Finance where the Minister of Finance exercises all or part of the authority for dispositions for arrears and other dispositions based on the delegation under paragraph (1). In this case, the necessary technical replacement of terms and other matters necessary in connection with notification to a person who is subject to dispositions for arrears and other dispositions are specified by Order of the Ministry of Health, Labour and Welfare.

前条第五項の規定は、第一項の委任に基づき、財務大臣が滞納処分等その他の処分の権限の全部又は一部を行う場合の財務大臣による通知について準用する。この場合において、必要な技術的読替えその他滞納処分等その他の処分の対象となる者に対する通知に関し必要な事項は、厚生労働省令で定める。

Article 109-5, paragraph (4)

The handover of affairs concerning the authority for dispositions for arrears and other dispositions, and other necessary matters, in the case where the Minister of Finance decides to exercise all or part of the authority for dispositions for arrears and other dispositions based on the delegation under paragraph (1), or decides not to exercise all or part of the authority for dispositions for arrears and other dispositions that the Minister of Finance is exercising based on the delegation under that paragraph, are specified by Order of the Ministry of Health, Labour and Welfare.

財務大臣が、第一項の委任に基づき、滞納処分等その他の処分の権限の全部若しくは一部を行うこととし、又は同項の委任に基づき行つている滞納処分等その他の処分の権限の全部若しくは一部を行わないこととする場合における滞納処分等その他の処分の権限に係る事務の引継ぎその他の必要な事項は、厚生労働省令で定める。

Article 109-5, paragraph (5)

The Minister of Finance delegates to the Commissioner of the National Tax Agency the authority delegated under paragraph (1), the authority under paragraph (2), and the authority under paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (3).

財務大臣は、第一項の規定により委任された権限、第二項の規定による権限及び第三項において準用する前条第五項の規定による権限を国税庁長官に委任する。

Article 109-5, paragraph (6)

The Commissioner of the National Tax Agency may, as specified by Cabinet Order, delegate all or part of the authority delegated under the preceding paragraph to the regional commissioner having jurisdiction over the place of residence of the person liable for payment.

国税庁長官は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の居住地を管轄する国税局長に委任することができる。

Article 109-5, paragraph (7)

A regional commissioner may, as specified by Cabinet Order, delegate all or part of the authority delegated under the preceding paragraph to the district director having jurisdiction over the place of residence of the person liable for payment.

国税局長は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の居住地を管轄する税務署長に委任することができる。

Article 109-6第百九条の六

Approval, etc. for the Disposition for Delinquency, etc. Performed by the Japan Pension Service(機構が行う滞納処分等に係る認可等)
Article 109-6, paragraph (1)

If the Japan Pension Service performs dispositions for arrears, etc., it must obtain the authorization of the Minister of Health, Labour and Welfare in advance, and must have a collection officer perform it in accordance with the rules for carrying out dispositions for arrears prescribed in paragraph (1) of the following Article.

機構は、滞納処分等を行う場合には、あらかじめ、厚生労働大臣の認可を受けるとともに、次条第一項に規定する滞納処分等実施規程に従い、徴収職員に行わせなければならない。

Article 109-6, paragraph (2)

The collection officer under the preceding paragraph is appointed by the president of the Japan Pension Service, with the authorization of the Minister of Health, Labour and Welfare, from among the employees of the Japan Pension Service who have knowledge of the laws and regulations concerning dispositions for arrears, etc., and the knowledge and ability necessary for the practical work.

前項の徴収職員は、滞納処分等に係る法令に関する知識並びに実務に必要な知識及び能力を有する機構の職員のうちから、厚生労働大臣の認可を受けて、機構の理事長が任命する。

Article 109-6, paragraph (3)

If the Japan Pension Service has performed dispositions for arrears, etc., it must promptly report the result to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare.

機構は、滞納処分等をしたときは、厚生労働省令で定めるところにより、速やかに、その結果を厚生労働大臣に報告しなければならない。

Article 109-7第百九条の七

Approval, etc. of the Regulations for the Implementation of the Disposition for Delinquency, etc.(滞納処分等実施規程の認可等)
Article 109-7, paragraph (1)

The Japan Pension Service must establish regulations concerning the implementation of dispositions for arrears, etc. (hereinafter in this Article referred to as the "rules for carrying out dispositions for arrears") and obtain the authorization of the Minister of Health, Labour and Welfare. The same applies when it intends to change these regulations.

機構は、滞納処分等の実施に関する規程(以下この条において「滞納処分等実施規程」という。)を定め、厚生労働大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。

Article 109-7, paragraph (2)

The rules for carrying out dispositions for arrears must state the time for making a seizure, the method for selecting the property to be seized, and other matters specified by Order of the Ministry of Health, Labour and Welfare as necessary to ensure the fair and reliable implementation of dispositions for arrears, etc.

滞納処分等実施規程には、差押えを行う時期、差押えに係る財産の選定方法その他の滞納処分等の公正かつ確実な実施を確保するために必要なものとして厚生労働省令で定める事項を記載しなければならない。

Article 109-7, paragraph (3)

If the Minister of Health, Labour and Welfare finds that the rules for carrying out dispositions for arrears approved under paragraph (1) have become inappropriate for ensuring the fair and reliable implementation of dispositions for arrears, etc., the Minister may order the Japan Pension Service to change those rules for carrying out dispositions for arrears.

厚生労働大臣は、第一項の認可をした滞納処分等実施規程が滞納処分等の公正かつ確実な実施上不適当となつたと認めるときは、機構に対し、その滞納処分等実施規程を変更すべきことを命ずることができる。

Article 109-8第百九条の八

Approval, etc. for On-site Inspections, etc. Performed by the Japan Pension Service(機構が行う立入検査等に係る認可等)
Article 109-8, paragraph (1)

If the Japan Pension Service performs the affairs concerning the authority listed in item (xxi), item (xxviii), item (xxix), or item (xxxii) of Article 109-4, paragraph (1), it must obtain the authorization of the Minister of Health, Labour and Welfare in advance.

機構は、第百九条の四第一項第二十一号、第二十八号、第二十九号又は第三十二号に掲げる権限に係る事務を行う場合には、あらかじめ、厚生労働大臣の認可を受けなければならない。

Article 109-8, paragraph (2)

For the purpose of applying the provisions of the items of Article 72, Article 106, and Article 107, paragraphs (1) and (2), where the Japan Pension Service performs the affairs concerning the authority listed in item (xxi), item (xxviii), item (xxix), or item (xxxii) of Article 109-4, paragraph (1), the term "the relevant official" in these provisions is deemed to be replaced with "an employee of the Japan Pension Service".

機構が第百九条の四第一項第二十一号、第二十八号、第二十九号又は第三十二号に掲げる権限に係る事務を行う場合における第七十二条各号、第百六条並びに第百七条第一項及び第二項の規定の適用については、これらの規定中「当該職員」とあるのは、「機構の職員」とする。

Article 109-9第百九条の九

Delegation of Authority to the Director-General of the Regional Bureau of Health and Welfare, etc.(地方厚生局長等への権限の委任)
Article 109-9, paragraph (1)

The authority of the Minister of Health, Labour and Welfare prescribed in this Act (excluding the authority of the Minister of Health, Labour and Welfare prescribed in Article 109-5, paragraphs (1) and (2), and in Chapter X) may be delegated to the Director-General of the Regional Bureau of Health and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare (or, for the authority of the Minister of Health, Labour and Welfare prescribed in Article 14-4, by Cabinet Order).

この法律に規定する厚生労働大臣の権限(第百九条の五第一項及び第二項並びに第十章に規定する厚生労働大臣の権限を除く。)は、厚生労働省令(第十四条の四に規定する厚生労働大臣の権限にあつては、政令)で定めるところにより、地方厚生局長に委任することができる。

Article 109-9, paragraph (2)

The authority delegated to the Director-General of the Regional Bureau of Health and Welfare under the preceding paragraph may be delegated to the Director-General of the Regional Branch Bureau of Health and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare (or, for the authority of the Minister of Health, Labour and Welfare prescribed in Article 14-4, by Cabinet Order).

前項の規定により地方厚生局長に委任された権限は、厚生労働省令(第十四条の四に規定する厚生労働大臣の権限にあつては、政令)で定めるところにより、地方厚生支局長に委任することができる。

Article 109-9, paragraph (3)

If the authority of the Minister of Health, Labour and Welfare prescribed in Article 14-4 has been delegated to the Director-General of the Regional Bureau of Health and Welfare under paragraph (1) (including where the authority of the Minister of Health, Labour and Welfare prescribed in that Article has been delegated to the Director-General of the Regional Branch Bureau of Health and Welfare under the preceding paragraph), the term "Social Security Council" in paragraph (3) of that Article is deemed to be replaced with "a council specified by Cabinet Order established in the Regional Bureau of Health and Welfare".

第一項の規定により第十四条の四に規定する厚生労働大臣の権限が地方厚生局長に委任された場合(前項の規定により同条に規定する厚生労働大臣の権限が地方厚生支局長に委任された場合を含む。)には、同条第三項中「社会保障審議会」とあるのは、「地方厚生局に置かれる政令で定める審議会」とする。

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