第十一条の四(実施機関たる共済組合等に係る基礎年金拠出金の納付)
Article 11-4Payment of Basic Pension Contributions Relating to Mutual Aid Associations, etc. as Implementing Bodies
Each mutual aid association, etc. as an implementing body must, each fiscal year, pay to the government as the administrator of the National Pension, as specified by Order of the Ministry of Health, Labour and Welfare, the basic pension contribution (referred to as the "provisional basic pension contribution" in paragraph (4)) in the amount obtained by multiplying the estimated amount of the amount subject to premium and contribution calculation for the relevant fiscal year by the estimated value of the contribution apportionment rate relating to that mutual aid association, etc. as an implementing body for the relevant fiscal year (hereinafter referred to as the "provisional contribution apportionment rate").
The estimated amount of the amount subject to premium and contribution calculation and the provisional contribution apportionment rate referred to in the preceding paragraph are determined by the Minister of Health, Labour and Welfare for each fiscal year.
If the Minister of Health, Labour and Welfare finds that the estimated amount of the amount subject to premium and contribution calculation determined under the preceding paragraph is clearly too small in light of the state of payment of basic pensions in the relevant fiscal year, and that this will impede the provision of basic pension benefits in the relevant fiscal year, the Minister may change the estimated amount of the amount subject to premium and contribution calculation referred to in paragraph (1).
When the Minister of Health, Labour and Welfare has changed the estimated amount of the amount subject to premium and contribution calculation under the preceding paragraph, each mutual aid association, etc. as an implementing body must pay to the government as the administrator of the National Pension, as specified by Order of the Ministry of Health, Labour and Welfare, the basic pension contribution in the amount obtained by deducting the amount of the provisional basic pension contribution from the amount obtained by multiplying the changed estimated amount of the amount subject to premium and contribution calculation by the provisional contribution apportionment rate relating to that mutual aid association, etc. as an implementing body for the relevant fiscal year that the Minister of Health, Labour and Welfare determined under paragraph (2).
When specifying the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (1) and the preceding paragraph, the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over the mutual aid associations, etc. as implementing bodies.
When determining the estimated amount of the amount subject to premium and contribution calculation and the provisional contribution apportionment rate referred to in paragraph (1) under paragraph (2), or when intending to change the estimated amount of the amount subject to premium and contribution calculation referred to in paragraph (1) under paragraph (3), the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over the mutual aid associations, etc. as implementing bodies.
略称規定第六条の二第一項
法第三十六条の三第一項に規定する所得の額は、その年の四月一日の属する年度(以下「当該年度」という。)分の道府県民税に係る地方税法第三十二条第一項に規定する総所得金額、退職所得金額及び山林所得金額…
わかりやすく言うと
その年の四月一日が属する年度のことです。国民年金法第三十条の四による障害基礎年金の支給停止の基準となる所得の額は、この年度分の道府県民税の所得金額などをもとに計算します。
略称規定第十一条の二第一項
法第九十四条の三第一項に規定する保険料・拠出金算定対象額に乗じる率(以下「拠出金按分率」という。)は、第一号に掲げる数と第二号に掲げる数とを合算した数を、第三号に掲げる数で除して得た率とする。
わかりやすく言うと
基礎年金拠出金の額を出すため、保険料・拠出金算定対象額に掛ける率のことです(国民年金法第九十四条の三第一項)。被保険者の総数に対する、政府や各実施機関に係る被保険者の数の割合にあたるもので、この条の計算式で求めます。
略称規定第十一条の四第一項・この規定及び第十一条の四第四項の中だけ
…毎年度、当該年度における保険料・拠出金算定対象額の見込額に当該年度における当該実施機関たる共済組合等に係る拠出金按分率の見込値(以下「概算拠出金按分率」という。)を乗じて得た額の基礎年金拠出金(第四項において「概算基礎年金拠出金」という…
わかりやすく言うと
各実施機関たる共済組合等が毎年度、その年度の保険料・拠出金算定対象額の見込額に概算拠出金按分率を掛けて計算し、厚生労働省令に従って国民年金を管掌する政府に納める基礎年金拠出金のことです。
略称規定第十一条の四第一項
各実施機関たる共済組合等は、毎年度、当該年度における保険料・拠出金算定対象額の見込額に当該年度における当該実施機関たる共済組合等に係る拠出金按分率の見込値(以下「概算拠出金按分率」という。)を乗じて得た額の基礎年金拠出金(第四項において「…
わかりやすく言うと
その年度の、各実施機関たる共済組合等にかかる拠出金按分率の見込みの値のことです。各年度について、厚生労働大臣が共済組合等を所管する大臣と協議して定めます。