Supplementary Provisions, Article 24Transitional Measures Concerning Health Insurance Premiums for Part-Time Insured Persons
第二十四条（短時間被保険者に係る健康保険料に関する経過措置）
If the employer (excluding an employer that has already made the application under this paragraph; the same applies hereinafter in this Article) of an applicable place of business for health insurance set forth in each of the following items (excluding an applicable place of business of the State or a local government; hereinafter simply referred to as an "applicable place of business" in this paragraph and paragraph (1) of the following Article) makes an application to the insurer, etc. (meaning, for health insurance administered by the Japan Health Insurance Association, the Minister of Health, Labour and Welfare, and for health insurance administered by a health insurance society, that health insurance society; the same applies hereinafter in this Article and paragraph (1) of the following Article) as specified by Order of the Ministry of Health, Labour and Welfare, by the month preceding the month which contains the day on which two years have elapsed from the date specified in each such item (referred to as the "base date" in paragraphs (4) and (5)), the employer may, for the time being, notwithstanding Article 161, paragraph (1) of the Health Insurance Act, increase the proportion of the insurance premiums prescribed in Article 155, paragraph (1) of that Act that the employer is to bear for part-time insured persons employed at the applicable place of business (excluding those appropriated to the costs required for health insurance services prescribed in that paragraph (limited to the costs required for payment of the levies under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) and, in the case of part-time insured persons administered by a health insurance society, the contributions under the provisions of Article 173 of the Health Insurance Act), those pertaining to the standard bonus amount determined pursuant to Article 45, paragraph (1) of that Act, and those not paid by the time limit designated pursuant to Article 180, paragraph (1) of that Act; hereinafter in this paragraph and paragraph (7) referred to as the "health insurance premium for part-time insured persons") to the proportion obtained by adding 50% to the proportion specified in each item of Appended Table 3 of the Supplementary Provisions according to the category of period set forth in that item (hereinafter in this Article, paragraph (1) of the following Article and Appended Table 3 of the Supplementary Provisions referred to as the "increased burden ratio"). In this case, the amount (referred to as the "premium adjustment amount" in paragraphs (4) and (10)) obtained by multiplying the amount equivalent to the amount obtained by multiplying the standard monthly remuneration amount for part-time insured persons by the general insurance premium rate prescribed in Article 160, paragraph (1) of that Act, within the amount of the health insurance premium for part-time insured persons, by the increased burden ratio (where a health insurance society has increased the proportion of the general insurance premium amount to be borne by the employer pursuant to Article 162 of that Act, the proportion obtained by deducting from the increased burden ratio the proportion increased pursuant to that Article (or zero if that proportion falls below zero)) is deemed not to have been required to be collected.
次の各号に掲げる健康保険の適用事業所（国又は地方公共団体の適用事業所を除く。以下この項及び次条第一項において単に「適用事業所」という。）の事業主（既にこの項の申出をした事業主を除く。以下この条において同じ。）は、それぞれ当該各号に定める日（第四項及び第五項において「基準日」という。）から起算して二年を経過した日が属する月の前月までの間に、厚生労働省令で定めるところにより保険者等（全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合をいう。以下この条及び次条第一項において同じ。）に申出をした場合は、健康保険法第百六十一条第一項の規定にかかわらず、当分の間、適用事業所に使用される短時間被保険者に係る事業主の負担すべき同法第百五十五条第一項に規定する保険料（同項に規定する健康保険事業に要する費用（介護保険法（平成九年法律第百二十三号）の規定による納付金及び子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金並びに健康保険組合が管掌する短時間被保険者である場合にあっては、健康保険法第百七十三条の規定による拠出金の納付に要する費用に限る。）に充てられるもの、同法第四十五条第一項の規定により決定された標準賞与額に係るもの及び同法第百八十条第一項の規定により指定された期限までに納付されていないものを除く。以下この項及び第七項において「短時間被保険者に係る健康保険料」という。）の負担の割合を、附則別表第三各号に掲げる期間の区分に応じてそれぞれ当該各号に定める割合（以下この条及び次条第一項並びに附則別表第三において「増加負担割合」という。）に百分の五十を加えた割合に増加することができる。この場合において、短時間被保険者に係る健康保険料の額のうち、短時間被保険者に係る標準報酬月額に同法第百六十条第一項に規定する一般保険料率を乗じて得た額に相当する額に増加負担割合（同法第百六十二条の規定により健康保険組合が事業主の負担すべき一般保険料額の負担の割合を増加している場合にあっては、増加負担割合から同条の規定により増加している分の割合を控除した割合（当該割合が零を下回る場合には、零とする。））を乗じて得た額（第四項及び第十項において「保険料調整額」という。）は、徴収を行うことを要しなかったものとみなす。
an applicable place of business of an employer that, on or after October 1, 2026, made the application prescribed in Article 46, paragraph (5) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act: the date on which that application was accepted;
令和八年十月一日以後に平成二十四年機能強化法附則第四十六条第五項に規定する申出をした事業主の適用事業所 当該申出が受理された日
an applicable place of business at which the total number of specified workers employed at one or more applicable places of business of the same employer is at all times 10 or less (excluding the applicable places of business set forth in the preceding item and the following item): October 1, 2035;
an applicable place of business at which the total number of specified workers employed at one or more applicable places of business of the same employer is at all times 50 or less, and which became a specified applicable place of business prescribed in Article 46, paragraph (12) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act on or after October 1, 2027 (excluding the applicable places of business set forth in item (i)): the date on which it became that specified applicable place of business;
any other applicable place of business specified by Cabinet Order: the date specified by Cabinet Order.
その他政令で定める適用事業所 政令で定める日
In the application of item (ii) of the preceding paragraph during a period set forth in the upper column of the following table, the words set forth in the middle column of the table in that item are deemed to be replaced with the words set forth in the lower column of the table, according to the category set forth in the upper column of the table.
| From October 1, 2027 to September 30, 2029 | 10 or less | 36 or more and 50 or less |
| October 1, 2035 | October 1, 2027 | |
| From October 1, 2029 to September 30, 2032 | 10 or less | 21 or more and 35 or less |
| October 1, 2035 | October 1, 2029 | |
| From October 1, 2032 to September 30, 2035 | 10 or less | 11 or more and 20 or less |
| October 1, 2035 | October 1, 2032 |
The application under paragraph (1) must, in the case of an employer that is able to make the application under Article 22, paragraph (1) of the Supplementary Provisions, be made at the same time as the application under that paragraph.
第一項の申出は、附則第二十二条第一項の申出をすることができる事業主にあっては、同項の申出と同時に行わなければならない。
Where the premium adjustment amount for each applicable place of business prescribed in paragraph (1) is zero (excluding the case where the month in which the premium adjustment amount is zero falls within a period on or after the month which contains the day on which two years have elapsed from the base date), the application of the provisions of that paragraph to that applicable place of business is to be suspended for the period on or after the month in which the premium adjustment amount is zero.
An employer may, between the month in which the application of the provisions of paragraph (1) was suspended pursuant to the provisions of the preceding paragraph and the month preceding the month which contains the day on which two years have elapsed from the base date, apply to the insurer, etc., as specified by Order of the Ministry of Health, Labour and Welfare, for release of the suspension under the preceding paragraph.
The application for release under the preceding paragraph must, in the case of an employer that is able to apply for release under paragraph (5) of Article 22 of the Supplementary Provisions pursuant to the provisions of that paragraph, be made at the same time as the application for release under that paragraph.
前項の解除の申出は、附則第二十二条第五項の規定による同項の解除の申出をすることができる事業主にあっては、同項の解除の申出と同時に行わなければならない。
The provisions of paragraph (1) apply to the health insurance premium for part-time insured persons for each of the 36 months counted cumulatively from the month which contains the day on which the application under that paragraph was made; provided, however, that each month from the month in which the application of the provisions of paragraph (1) was suspended pursuant to the provisions of paragraph (4) up to the month preceding the month which contains the day on which the application for release under paragraph (5) was made is not to be counted cumulatively.
The government may, taking into account trends in the minimum wage, etc., by Cabinet Order, revise the grading of the standard monthly remuneration amount by adding a further grade above the highest grade of the standard monthly remuneration grades prescribed in Article 40, paragraph (1) of the Health Insurance Act set forth in the upper column of the table in each item of Appended Table 3 of the Supplementary Provisions (referred to simply as "standard monthly remuneration grades" in paragraph (11), paragraph (3) of the following Article and Appended Table 3 of the Supplementary Provisions), and revise the increased burden ratio specified in the lower column of that table (with 25% as the upper limit). In this case, the phrase "through grade 9" in paragraph (11) is deemed to be replaced with "through the grade specified by Cabinet Order", and beyond that, other matters necessary for the application of the provisions of this paragraph are specified by Cabinet Order.
The affairs pertaining to the authority to accept applications by the insurer, etc. (limited to the Minister of Health, Labour and Welfare) under paragraphs (1) and (5) are to be performed by the Japan Pension Service. In this case, the phrase ", the Mariners Insurance Act" in Article 23, paragraph (3) of the Japan Pension Organization Act is deemed to be replaced with ", or the 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), the Mariners Insurance Act", the phrase "the Health Insurance Act" in Article 26, paragraph (2) of that Act is deemed to be replaced with "the Health Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes", the phrase "affairs pertaining to the authority prescribed in it, and that Act" in Article 27, paragraph (2), item (ii) of that Act is deemed to be replaced with "and affairs pertaining to the authority prescribed in Article 24, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes, and the Health Insurance Act", "及び" (and) is deemed to be replaced with "並びに" (and, joining larger groups of items), and the phrase "the Health Insurance Act" in Article 48, paragraph (1) of that Act is deemed to be replaced with "the Health Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes".
第一項及び第五項の規定による保険者等（厚生労働大臣に限る。）の申出の受理の権限に係る事務は、日本年金機構に行わせるものとする。この場合において、日本年金機構法第二十三条第三項中「、船員保険法」とあるのは「若しくは社会経済の変化を踏まえた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等の法律（令和七年法律第七十四号）、船員保険法」と、同法第二十六条第二項中「健康保険法」とあるのは「健康保険法若しくは社会経済の変化を踏まえた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等の法律」と、同法第二十七条第二項第二号中「に規定する権限に係る事務、同法」とあるのは「及び社会経済の変化を踏まえた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等の法律附則第二十四条第九項に規定する権限に係る事務、健康保険法」と、「及び」とあるのは「並びに」と、同法第四十八条第一項中「健康保険法」とあるのは「健康保険法若しくは社会経済の変化を踏まえた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等の法律」とする。
Beyond what is provided for in the preceding paragraphs, a refund of an amount equivalent to the premium adjustment amount deemed under the provisions of paragraph (1) not to have been required to be collected, and other necessary matters, are specified by Cabinet Order.
In this Article, a "part-time insured person" means a person who is a specified under-three-quarters part-time worker prescribed in Article 46, paragraph (1) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act and who is an insured person of health insurance (limited to a person who falls under grade 1 through grade 9 of the standard monthly remuneration grades).