Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect on April 1, 2026; 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、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions in Article 1 amending Article 28, paragraph (5), item (ii), Article 37, and Article 102, paragraph (2) of the National Pension Act and Article 9, paragraph (1) and Article 9-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions in Article 2 amending Article 44-3, paragraph (5), item (ii), Article 58, paragraph (1), item (iv), Article 84-6, paragraph (3), item (ii), Article 100-2, and Article 100-4, paragraph (1), item (xxxvii) of the Employees' Pension Insurance Act and Article 14, paragraph (1), Article 23, paragraph (1), and Article 28-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions of Articles 6, 11, 13, and 16, the provisions in Article 18 amending Article 16, paragraph (2), item (i), (a), Article 18, paragraph (1), Article 20, paragraph (1), item (iv), and Article 31, paragraphs (3) through (5) of the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements (hereinafter referred to as the "Social Security Agreements Special Provisions Act"), the provisions in Article 28 amending Article 82-4 (including its heading) of the Defined-Benefit Corporate Pension Act, the provisions in Article 33 amending Article 199, paragraph (1) and Article 204, paragraph (1), item (xx) of the Health Insurance Act, and the provisions of Article 34, and the provisions of the following paragraph and paragraph (3), paragraphs (2) through (4) of the following Article, and Articles 3, 3-2, 40, and 41 of the Supplementary Provisions, the provisions in Article 42 of the Supplementary Provisions amending Article 139, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the provisions in Article 44 of the Supplementary Provisions amending paragraph (14) of the Supplementary Provisions of the Act on Social Insurance Examiners and the Examination Committee of Social Insurance (Act No. 206 of 1953) (limited to the part replacing "Article 29, paragraph (5) of the Supplementary Provisions" with "Article 29, paragraph (6) of the Supplementary Provisions"), and the provisions of Article 55 of the Supplementary Provisions: the date of promulgation;
第一条中国民年金法第二十八条第五項第二号、第三十七条及び第百二条第二項並びに附則第九条第一項及び第九条の三第三項の改正規定、第二条中厚生年金保険法第四十四条の三第五項第二号、第五十八条第一項第四号、第八十四条の六第三項第二号、第百条の二及び第百条の四第一項第三十七号並びに附則第十四条第一項、第二十三条第一項及び第二十八条の三第三項の改正規定、第六条、第十一条、第十三条及び第十六条の規定、第十八条中社会保障協定の実施に伴う厚生年金保険法等の特例等に関する法律（以下「協定実施特例法」という。）第十六条第二項第一号イ、第十八条第一項、第二十条第一項第四号及び第三十一条第三項から第五項までの改正規定、第二十八条中確定給付企業年金法第八十二条の四（見出しを含む。）の改正規定、第三十三条中健康保険法第百九十九条第一項及び第二百四条第一項第二十号の改正規定並びに第三十四条の規定並びに次項及び第三項並びに次条第二項から第四項まで、附則第三条、第三条の二、第四十条及び第四十一条の規定、附則第四十二条中雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第百三十九条第二項の改正規定、附則第四十四条中社会保険審査官及び社会保険審査会法（昭和二十八年法律第二百六号）附則第十四項の改正規定（「附則第二十九条第五項」を「附則第二十九条第六項」に改める部分に限る。）並びに附則第五十五条の規定 公布の日
Omitted
略
the provisions in Article 1 amending Article 9-5, paragraph (2) of the Supplementary Provisions of the National Pension Act, the provisions in Article 2 amending Article 31, paragraph (2) of the Supplementary Provisions of the Employees' Pension Insurance Act, the provisions in Article 17 amending Article 39 (including its heading) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (hereinafter referred to as the "2020 Amendment Act") and the provisions of Article 32, and the provisions of Article 42 of the Supplementary Provisions (excluding the amending provisions set forth in item (i)): the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation;
第一条中国民年金法附則第九条の五第二項の改正規定、第二条中厚生年金保険法附則第三十一条第二項の改正規定、第十七条中年金制度の機能強化のための国民年金法等の一部を改正する法律（以下「令和二年改正法」という。）附則第三十九条（見出しを含む。）の改正規定及び第三十二条の規定並びに附則第四十二条の規定（第一号に掲げる改正規定を除く。） 公布の日から起算して六月を超えない範囲内において政令で定める日
Omitted
略
the provisions in Article 1 amending Article 9-3-2, paragraph (3) of the Supplementary Provisions of the National Pension Act, the provisions in Article 12 amending Article 41 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (hereinafter referred to as the "2012 Pension Function Strengthening Act"), the provisions of Article 19 (excluding the amending provisions set forth in the following item) and the provisions of Article 22 (excluding the amending provisions set forth in that item), and the provisions of Articles 22 through 25 of the Supplementary Provisions: October 1, 2026;
Omitted
略
the provisions of Article 12 (excluding the amending provisions set forth in items (v) and (ix)) and the provisions of Article 6, paragraphs (3) through (5) of the Supplementary Provisions: October 1, 2027;
第十二条の規定（第五号及び第九号に掲げる改正規定を除く。）及び附則第六条第三項から第五項までの規定 令和九年十月一日
the provisions in Article 1 amending the Table of Contents of the National Pension Act, the provisions amending Article 27, item (viii) of that Act, the provisions adding one Article after Article 27-5 of that Act, the provisions amending the proviso to Article 28, paragraph (1) and paragraph (4) of that Act, the provisions adding one Article to Chapter III, Section 2 of that Act, the provisions amending Article 33-2 of that Act, the provisions adding one Article to Section 3 of that Chapter, and the provisions amending Article 39, Article 39-2, paragraph (1), Article 41, paragraph (2), Article 46, paragraph (2), Article 52-2, paragraph (3), Article 52-3, Article 104, Article 107, paragraph (2), Article 109-4, paragraph (1), and Article 109-10, paragraph (1) of that Act, and Article 9-2 and Article 9-2-2 of the Supplementary Provisions, the provisions of Article 3 (excluding the amending provisions set forth in the following item and item (x)), the provisions of Article 5, Articles 7 through 10, and Article 14, the provisions in Article 15 amending the table in Article 5, paragraph (2), the table in Article 86, paragraph (1), and Article 87 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Secure the Soundness and Reliability of the Public Pension System (hereinafter referred to as the "2013 Amendment Act"), the provisions of Article 17 (excluding the amending provisions set forth in item (iii)), and the provisions of Article 18 (excluding the amending provisions set forth in item (i) and the following item), and the provisions of Articles 4, 5, 6, paragraph (1), 7, 11 through 16, 20, 21, and 28 of the Supplementary Provisions: April 1, 2028;
第一条中国民年金法の目次の改正規定、同法第二十七条第八号の改正規定、同法第二十七条の五の次に一条を加える改正規定、同法第二十八条第一項ただし書及び第四項の改正規定、同法第三章第二節に一条を加える改正規定、同法第三十三条の二の改正規定、同章第三節に一条を加える改正規定並びに同法第三十九条、第三十九条の二第一項、第四十一条第二項、第四十六条第二項、第五十二条の二第三項、第五十二条の三、第百四条、第百七条第二項、第百九条の四第一項及び第百九条の十第一項並びに附則第九条の二及び第九条の二の二の改正規定、第三条の規定（次号及び第十号に掲げる改正規定を除く。）、第五条、第七条から第十条まで及び第十四条の規定、第十五条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（以下「平成二十五年改正法」という。）附則第五条第二項の表、第八十六条第一項の表及び第八十七条の改正規定、第十七条の規定（第三号に掲げる改正規定を除く。）並びに第十八条の規定（第一号及び次号に掲げる改正規定を除く。）並びに附則第四条、第五条、第六条第一項、第七条、第十一条から第十六条まで、第二十条、第二十一条及び第二十八条の規定 令和十年四月一日
Omitted
略
the provisions in Article 1 amending Article 9-3-2, paragraph (1) of the Supplementary Provisions of the National Pension Act, the provisions in Article 4 amending Article 29, paragraph (1) of the Supplementary Provisions of the Employees' Pension Insurance Act, and the provisions of Articles 8 and 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding four years from the date of promulgation.
第一条中国民年金法附則第九条の三の二第一項の改正規定、第四条中厚生年金保険法附則第二十九条第一項の改正規定並びに附則第八条及び第十九条の規定 公布の日から起算して四年を超えない範囲内において政令で定める日
The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act, as amended by the provisions of Article 1 (limited to the provisions amending that paragraph (excluding the part deleting "and item (iv)")), the provisions of Article 14, paragraph (1) of the Supplementary Provisions of the Employees' Pension Insurance Act as amended by the provisions of Article 2, and the provisions of Article 16, paragraph (2), item (i), (a) of the Social Security Agreements Special Provisions Act as amended by the provisions of Article 18, apply as from August 1, 2017.
第一条の規定（国民年金法附則第九条第一項の改正規定（「及び第四号」を削る部分を除く。）に限る。）による改正後の同項の規定、第二条の規定による改正後の厚生年金保険法附則第十四条第一項の規定及び第十八条の規定による改正後の協定実施特例法第十六条第二項第一号イの規定は、平成二十九年八月一日から適用する。
Supplementary Provisions, Article 2Review, etc.
第二条（検討等）
The government is to, promptly after this Act comes into effect, taking into consideration the state of enforcement, etc. of each Act as amended by this Act, from the viewpoint of further advancing efforts to make the public pension system sustainable over the long term, further strengthening its security function in response to changes in social and economic conditions, and ensuring fairness between and within generations, continue to examine the matters set forth in the items of Article 6, paragraph (2) of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013) and the strengthening of the income redistribution function of the public pension system and other necessary matters (excluding the matters specified in the following paragraph through paragraph (4)), with respect to the public pension system and systems related to it, and is to take necessary measures based on the results thereof.
政府は、この法律の施行後速やかに、この法律による改正後のそれぞれの法律の施行の状況等を勘案し、公的年金制度を長期的に持続可能な制度とする取組を更に進め、社会経済情勢の変化に対応した保障機能を一層強化し、並びに世代間及び世代内の公平性を確保する観点から、公的年金制度及びこれに関連する制度について、持続可能な社会保障制度の確立を図るための改革の推進に関する法律（平成二十五年法律第百十二号）第六条第二項各号に掲げる事項及び公的年金制度の所得再分配機能の強化その他必要な事項（次項から第四項までに定める事項を除く。）について引き続き検討を加え、その結果に基づいて必要な措置を講ずるものとする。
The government is to, in light of the state of enforcement of each Act as amended by this Act, the current state and outlook of finances prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act, which are prepared for the first time on or after the date of promulgation of this Act, and other matters, while paying attention to the ideal form, etc. of the National Health Insurance system, continue to examine the scope of application of Employees' Pension Insurance and Health Insurance, and is to take necessary measures based on the results thereof.
政府は、この法律による改正後のそれぞれの法律の施行の状況、この法律の公布の日以後初めて作成される国民年金法第四条の三第一項に規定する財政の現況及び見通し、厚生年金保険法第二条の四第一項に規定する財政の現況及び見通し等を踏まえ、国民健康保険制度の在り方等に留意しながら、厚生年金保険及び健康保険の適用範囲について引き続き検討を加え、その結果に基づいて必要な措置を講ずるものとする。
The government is to, in light of the actual state, etc. of employment among elderly persons, and in order to improve, etc. the benefit level of the basic pension in the future, examine extending the insured period of a category 1 insured person prescribed in Article 7, paragraph (1), item (i) of the National Pension Act, including measures for securing a stable financial resource to cover the required expenses, and is to take necessary measures based on the results thereof.
政府は、高齢者の就業の実態等を踏まえ、将来の基礎年金の給付水準の向上等を図るため、所要の費用を賄うための安定した財源を確保するための方策も含め、国民年金法第七条第一項第一号に規定する第一号被保険者の被保険者期間を延長することについて検討を加え、その結果に基づいて必要な措置を講ずるものとする。
The government, recognizing that a national debate is necessary concerning the ideal form of a category 3 insured person (meaning a category 3 insured person prescribed in Article 7, paragraph (1), item (iii) of the National Pension Act; hereinafter the same applies in this paragraph), is to conduct research on the actual circumstances of category 3 insured persons that will contribute to that debate, and is to examine their ideal form.
政府は、第三号被保険者（国民年金法第七条第一項第三号に規定する第三号被保険者をいう。以下この項において同じ。）の在り方について国民的な議論が必要であるという認識の下、その議論に資するような第三号被保険者の実情に関する調査研究を行い、その在り方について検討を行うものとする。
Supplementary Provisions, Article 3
第三条
In light of the current state and outlook of finances prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act for 2024, and in order to ascertain future changes in social and economic conditions when continuing to conduct the examination under Article 2, paragraphs (1) and (3) of the Supplementary Provisions of the 2020 Amendment Act, the period from the fiscal year following the fiscal year containing the date of promulgation of this Act until the fiscal year following the fiscal year containing the date on which the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act is first prepared on or after that date (referred to in the following paragraph as the "fiscal year of preparation of the next actuarial valuation") is, notwithstanding Article 34, paragraphs (1) and (2) of that Act, the adjustment period prescribed in paragraph (1) of that Article. In this case, in the provisions of that Act set forth in the left-hand column of the following table, the terms set forth in the middle column of that table are deemed to be replaced respectively with the terms set forth in the right-hand column of that table, and any other necessary replacement of terms is specified by Cabinet Order.
| Article 43-4, paragraph (1) | the same applies.) | the same applies.) plus the rate obtained by multiplying by two-thirds the rate obtained by subtracting the adjustment rate from one (hereinafter referred to as the "transitional reduced adjustment rate") |
| Article 43-4, paragraph (2), item (i), (b) and paragraph (3), item (ii) | adjustment rate | transitional reduced adjustment rate |
| Article 43-4, paragraph (5), item (ii) | adjustment rate | transitional reduced adjustment rate |
| adjustment rate) | transitional reduced adjustment rate) | |
| Article 43-5, paragraph (1), item (ii), paragraph (2), item (i), (b), and paragraph (3), item (ii) | adjustment rate | transitional reduced adjustment rate |
| Article 43-5, paragraph (5), item (i), (b) | adjustment rate | transitional reduced adjustment rate |
令和六年における国民年金法第四条の三第一項に規定する財政の現況及び見通し及び厚生年金保険法第二条の四第一項に規定する財政の現況及び見通しを踏まえ、令和二年改正法附則第二条第一項及び第三項の規定による検討を引き続き行うに際して今後の社会経済情勢の変化を見極めるため、この法律の公布の日の属する年度の翌年度から、厚生年金保険法第二条の四第一項に規定する財政の現況及び見通しが同日以後初めて作成される日の属する年度（次項において「次期財政検証作成年度」という。）の翌年度までの間は、同法第三十四条第一項及び第二項の規定にかかわらず、同条第一項に規定する調整期間とする。この場合において、次の表の上欄に掲げる同法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とするほか、必要な読替えは、政令で定める。
| 第四十三条の四第一項 | 同じ。） | 同じ。）に一から調整率を控除して得た率に三分の二を乗じて得た率を加えて得た率（以下「経過的軽減調整率」という。） |
| 第四十三条の四第二項第一号ロ及び第三項第二号 | 調整率に | 経過的軽減調整率に |
| 第四十三条の四第五項第二号 | 調整率を | 経過的軽減調整率を |
| 調整率） | 経過的軽減調整率） | |
| 第四十三条の五第一項第二号、第二項第一号ロ及び第三項第二号 | 調整率に | 経過的軽減調整率に |
| 第四十三条の五第五項第一号ロ | 調整率 | 経過的軽減調整率 |