Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成十六年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
the provisions of Article 2, Article 8, Article 15, Article 22, Article 28, Article 32, Article 36, Article 39, Article 42, Article 44-2, Article 49, Article 51 and Article 52, and Article 4, Article 17 through Article 24, Article 34 through Article 38, Article 57, Article 58 and Article 60 through Article 64 of the Supplementary Provisions: April 1, 2005;
第二条、第八条、第十五条、第二十二条、第二十八条、第三十二条、第三十六条、第三十九条、第四十二条、第四十四条の二、第四十九条、第五十一条及び第五十二条並びに附則第四条、第十七条から第二十四条まで、第三十四条から第三十八条まで、第五十七条、第五十八条及び第六十条から第六十四条までの規定 平成十七年四月一日
Omitted
略
the provisions of Article 3, Article 10 and Article 17: April 1, 2006;
第三条、第十条及び第十七条の規定 平成十八年四月一日
the provisions of Article 4, Article 11, Article 18, Article 41, Article 43, Article 48 and Article 50, and Article 9, paragraph (2), Article 10, Article 13, paragraph (6), Article 14, the row for each fiscal year from fiscal year 2006 (limited to the period from and after the month that includes the day of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions) to the fiscal year preceding the specified fiscal year in the table in Article 56, and Article 65 of the Supplementary Provisions: July 1, 2006;
Omitted
略
the provisions of Article 5, Article 12, Article 19, Article 20-2, Article 23-2, Article 25, Article 30, Article 33, Article 44, Article 44-3 through Article 44-5, Article 47 and Article 53, and Article 41 through Article 46, Article 48 and Article 55 of the Supplementary Provisions: April 1, 2007;
第五条、第十二条、第十九条、第二十条の二、第二十三条の二、第二十五条、第三十条、第三十三条、第四十四条、第四十四条の三から第四十四条の五まで、第四十七条及び第五十三条並びに附則第四十一条から第四十六条まで、第四十八条及び第五十五条の規定 平成十九年四月一日
the provisions of Article 6, Article 13, Article 26 and Article 34, and Article 49 and Article 50 of the Supplementary Provisions: April 1, 2008.
第六条、第十三条、第二十六条及び第三十四条並びに附則第四十九条及び第五十条の規定 平成二十年四月一日
Supplementary Provisions, Article 2Lower Limit of the Benefit Level
第二条（給付水準の下限）
With respect to a benefit in the form of a pension under the National Pension Act and an insurance benefit in the form of a pension under the Employees' Pension Insurance Act, a benefit level such that the ratio of the amount obtained by adding together the amount listed in item (i) and the amount listed in item (ii) to the amount listed in item (iii) exceeds 50 percent is to be secured into the future.
the amount equivalent to the amount obtained by multiplying by two the amount obtained by dividing by 12 the amount of the old-age basic pension under the National Pension Act for the relevant fiscal year (meaning the amount calculated for a person entitled to receive a benefit who reaches 65 years of age in the relevant fiscal year and for whom the number of months of premium-paid periods is 480), as adjusted taking into consideration the trend of the standard remuneration average amount (meaning the standard remuneration average amount prescribed in Article 43-2, paragraph (1), item (ii), sub-item (a) of the Employees' Pension Insurance Act) up to the fiscal year preceding the relevant fiscal year;
当該年度における国民年金法による老齢基礎年金の額（当該年度において六十五歳に達し、かつ、保険料納付済期間の月数が四百八十である受給権者について計算される額とする。）を当該年度の前年度までの標準報酬平均額（厚生年金保険法第四十三条の二第一項第二号イに規定する標準報酬平均額をいう。）の推移を勘案して調整した額を十二で除して得た額に二を乗じて得た額に相当する額
the amount equivalent to the amount obtained by dividing by 12 the amount of the old-age employees' pension under the Employees' Pension Insurance Act for the relevant fiscal year (meaning the amount calculated as provided for in that paragraph, taking the average standard remuneration amount to be the amount obtained by multiplying the amount equivalent to the average standard remuneration amount (meaning the amount obtained by adding together the standard monthly remuneration and the amount obtained by dividing the total amount of the standard bonus amounts by 12, under that Act; the same applies in the following item) of an insured person under that Act who is male (referred to in the following item as a "male insured person") in the fiscal year preceding the relevant fiscal year, by the revaluation rate relating to the standard monthly remuneration or standard bonus amount for a month in the fiscal year preceding the relevant fiscal year (meaning the revaluation rate prescribed in Article 43, paragraph (1) of that Act, and taken to be that applied to a person entitled to receive a benefit who reaches 65 years of age in the relevant fiscal year), and taking the number of months of the insured period to be 480); and
当該年度における厚生年金保険法による老齢厚生年金の額（当該年度の前年度における男子である同法による被保険者（次号において「男子被保険者」という。）の平均的な標準報酬額（同法による標準報酬月額と標準賞与額の総額を十二で除して得た額とを合算して得た額をいう。次号において同じ。）に相当する額に当該年度の前年度に属する月の標準報酬月額又は標準賞与額に係る再評価率（同法第四十三条第一項に規定する再評価率をいい、当該年度に六十五歳に達する受給権者に適用されるものとする。）を乗じて得た額を平均標準報酬額とし、被保険者期間の月数を四百八十として同項の規定の例により計算した額とする。）を十二で除して得た額に相当する額
the amount equivalent to the amount obtained by deducting the amount of taxes and other public charges relating to that amount, from the amount equivalent to the average standard remuneration amount of a male insured person in the fiscal year preceding the relevant fiscal year.
The government is, when preparing the current state and outlook of finances concerning the National Pension program under the provisions of Article 4-3, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, or the current state and outlook of finances concerning the Employees' Pension Insurance program under the provisions of Article 2-4, paragraph (1) of the Employees' Pension Insurance Act after the revision under the provisions of Article 7, where it is projected that the ratio prescribed in the preceding paragraph will fall below 50 percent before the next current state and outlook of finances is prepared, to review, in keeping with the purpose of the provisions of that paragraph, the ending of the adjustment period prescribed in Article 16-2, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, or Article 34, paragraph (1) of the Employees' Pension Insurance Act after the revision under the provisions of Article 7, and to take the ending of the adjustment period or other measures based on the result of that review.
政府は、第一条の規定による改正後の国民年金法第四条の三第一項の規定による国民年金事業に関する財政の現況及び見通し又は第七条の規定による改正後の厚生年金保険法第二条の四第一項の規定による厚生年金保険事業に関する財政の現況及び見通しの作成に当たり、次の財政の現況及び見通しが作成されるまでの間に前項に規定する比率が百分の五十を下回ることが見込まれる場合には、同項の規定の趣旨にのっとり、第一条の規定による改正後の国民年金法第十六条の二第一項又は第七条の規定による改正後の厚生年金保険法第三十四条第一項に規定する調整期間の終了について検討を行い、その結果に基づいて調整期間の終了その他の措置を講ずるものとする。
The government is, when taking the measures under the preceding paragraph, to review the state of benefits and the burden of costs, and to take the necessary measures.
Supplementary Provisions, Article 3Review
第三条（検討）
The government is, based on the deliberations of the Diet concerning the social security system, to conduct an integrated review of the social security system as a whole, including the state of the burden of taxes, premiums, etc. and of benefits, and, ensuring consistency with that review, to make the necessary review of the public pension system.
政府は、社会保障制度に関する国会の審議を踏まえ、社会保障制度全般について、税、保険料等の負担と給付の在り方を含め、一体的な見直しを行いつつ、これとの整合を図り、公的年金制度について必要な見直しを行うものとする。
In conducting the review of the public pension system under the preceding paragraph, the state of the system is to be reviewed with a view to the unification of the public pension system.
前項の公的年金制度についての見直しを行うに当たっては、公的年金制度の一元化を展望し、体系の在り方について検討を行うものとする。
Supplementary Provisions, Article 5Transitional Measures Concerning Preparation of the Current State and Outlook of Finances Concerning the National Pension program
第五条（国民年金事業に関する財政の現況及び見通しの作成に関する経過措置）
For the purpose of applying the provisions of Article 16-2, paragraph (1) and Article 77, paragraph (4) of the National Pension Act after the revision under the provisions of Article 1, the recalculation in 2004 under the provisions of Article 87, paragraph (3) of the National Pension Act before the revision under the provisions of Article 1 is deemed to be the preparation of the current state and outlook of finances under the provisions of Article 4-3, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1.
第一条の規定による改正後の国民年金法第十六条の二第一項及び第七十七条第四項の規定の適用については、平成十六年における第一条の規定による改正前の国民年金法第八十七条第三項の規定による再計算を第一条の規定による改正後の国民年金法第四条の三第一項の規定による財政の現況及び見通しの作成とみなす。
Supplementary Provisions, Article 6Transitional Measures Concerning the Amount of Benefits in the Form of a Pension, etc. under the National Pension Act
第六条（国民年金法による年金たる給付等の額に関する経過措置）
With respect to the amount of a benefit in the form of a pension under the National Pension Act (excluding the additional pension) for the months up to and including September 2004, and the amount of a benefit in the form of a pension prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; hereinafter referred to as the "1985 Amendment Act"), the provisions then in force continue to govern.
平成十六年九月以前の月分の国民年金法による年金たる給付（付加年金を除く。）及び国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。以下「昭和六十年改正法」という。）附則第三十二条第一項に規定する年金たる給付の額については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Calculation of the Amount of Benefits in the Form of a Pension, etc. under the National Pension Act
第七条（国民年金法による年金たる給付等の額の計算に関する経過措置）
With respect to a benefit in the form of a pension under the National Pension Act (excluding the additional pension) for each fiscal year up to and including fiscal year 2014, and the disability pension prescribed in Article 32, paragraph (5) of the Supplementary Provisions of the 1985 Amendment Act, where the amount calculated under the provisions of the National Pension Act after the revision under the provisions of Article 1, or the provisions of the 1985 Amendment Act after the revision under the provisions of Article 14 (hereinafter referred to in this paragraph as the "provisions of the National Pension Act, etc. as amended") is less than the amount calculated under the provisions of the National Pension Act before the revision under the provisions of Article 1, or the provisions of the 1985 Amendment Act before the revision under the provisions of Article 14, as replaced by the provisions of the following paragraph (hereinafter referred to in this Article as the "provisions of the National Pension Act, etc. before the amendment"), the provisions of the National Pension Act, etc. before the amendment remain in force, and that amount is, notwithstanding the provisions of the National Pension Act, etc. as amended, the amount of these benefits.
平成二十六年度までの各年度における国民年金法による年金たる給付（付加年金を除く。）及び昭和六十年改正法附則第三十二条第五項に規定する障害年金については、第一条の規定による改正後の国民年金法又は第十四条の規定による改正後の昭和六十年改正法の規定（以下この項において「改正後の国民年金法等の規定」という。）により計算した額が、次項の規定により読み替えられた第一条の規定による改正前の国民年金法又は第十四条の規定による改正前の昭和六十年改正法の規定（以下この条において「改正前の国民年金法等の規定」という。）により計算した額に満たない場合は、改正前の国民年金法等の規定はなおその効力を有するものとし、改正後の国民年金法等の規定にかかわらず、当該額をこれらの給付の額とする。
In the case referred to in the preceding paragraph, the phrase listed in the middle column of the following table, in the provisions of the National Pension Act, etc. before the amendment listed in the left-hand column of that table, is to be read as the phrase listed in the right-hand column of that table, and, beyond that, the necessary replacement of terms is specified by Cabinet Order.
| Article 27 of the National Pension Act before the revision under the provisions of Article 1 | 804,200 yen | the amount obtained by multiplying 804,200 yen by 0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this Article, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, the rate specified by Cabinet Order based on the rate obtained by multiplying 0.988 (or, where the rate has been revised under the provisions of this Article, the rate after that revision) by that decreased ratio; the same applies below) (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) |
| Article 33, paragraph (1) and Article 38 of the National Pension Act before the revision under the provisions of Article 1 | 804,200 yen | the amount obtained by multiplying 804,200 yen by 0.988 (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) |
| Article 33-2, paragraph (1), Article 39, paragraph (1) and Article 39-2, paragraph (1) of the National Pension Act before the revision under the provisions of Article 1 | 77,100 yen | the amount obtained by multiplying 77,100 yen by 0.988 (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) |
| 231,400 yen | the amount obtained by multiplying 231,400 yen by 0.988 (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) | |
| Article 14, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act before the revision under the provisions of Article 14 | 231,400 yen | the amount obtained by multiplying 231,400 yen by 0.988 (where the price index has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, the rate specified by Cabinet Order based on the rate obtained by multiplying 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) by that decreased ratio) (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen) |
前項の場合においては、次の表の上欄に掲げる改正前の国民年金法等の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、必要な読替えは、政令で定める。
| 第一条の規定による改正前の国民年金法第二十七条 | 八十万四千二百円 | 八十万四千二百円に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。以下同じ。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 第一条の規定による改正前の国民年金法第三十三条第一項及び第三十八条 | 八十万四千二百円 | 八十万四千二百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 第一条の規定による改正前の国民年金法第三十三条の二第一項、第三十九条第一項及び第三十九条の二第一項 | 七万七千百円 | 七万七千百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 二十三万千四百円 | 二十三万千四百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） | |
| 第十四条の規定による改正前の昭和六十年改正法附則第十四条第一項 | 二十三万千四百円 | 二十三万千四百円に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
Supplementary Provisions, Article 7-2Special Provisions on Transitional Measures Concerning Calculation of the Amount of Benefits in the Form of a Pension, etc. under the National Pension Act in Fiscal Year 2013 and Fiscal Year 2014
第七条の二（平成二十五年度及び平成二十六年度における国民年金法による年金たる給付等の額の計算に関する経過措置の特例）
For the purpose of applying the provisions of the preceding Article in fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as replaced under the provisions of the following Article", the phrase "0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this Article, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, the rate specified by Cabinet Order based on the rate obtained by multiplying 0.988 (or, where the rate has been revised under the provisions of this Article, the rate after that revision) by that decreased ratio; the same applies below)" in the right-hand column of the table in paragraph (2) of that Article is deemed to be replaced with "0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this Article, the rate after that revision) multiplied by that rate specified by Cabinet Order", the phrase "0.988," is deemed to be replaced with "0.978,", and the phrase "0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" is deemed to be replaced with "0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order".
平成二十五年度及び平成二十六年度の各年度における前条の規定の適用については、同条第一項中「次項の規定」とあるのは「次条の規定により読み替えられた次項の規定」と、同条第二項の表下欄中「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この条の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八を」とあるのは「〇・九七八を」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」とする。