Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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。
among the provisions of Article 2, the provisions amending Article 81 of the Employees' Pension Insurance Act, among the provisions of Article 4, the provisions amending Article 80 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Article 10 of the Supplementary Provisions: the first day of the month following the month that includes the date of promulgation of this Act;
第二条中厚生年金保険法第八十一条の改正規定及び第四条中国民年金法等の一部を改正する法律附則第八十条の改正規定並びに附則第十条の規定 この法律の公布の日の属する月の翌月の初日
among the provisions of Article 1, the provisions amending Article 18 of the National Pension Act, among the provisions of Article 2, the provisions amending Article 36 of the Employees' Pension Insurance Act, among the provisions of Article 4, the provisions amending Article 32, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., the provisions deleting Article 32-2 of the Supplementary Provisions of that Act, and the provisions amending Article 78, paragraph (4) and Article 87, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 5: February 1, 1990;
第一条中国民年金法第十八条の改正規定、第二条中厚生年金保険法第三十六条の改正規定、第四条中国民年金法等の一部を改正する法律附則第三十二条第四項の改正規定、同法附則第三十二条の二を削る改正規定並びに同法附則第七十八条第四項及び第八十七条第五項の改正規定並びに第五条の規定 平成二年二月一日
among the provisions of Article 1, the provisions amending Article 87 of the National Pension Act, among the provisions of Article 2, the provisions amending the table of contents of the Employees' Pension Insurance Act, the provisions amending Articles 115 and 120 of that Act, the provisions adding three Articles after that Article, the provisions amending Article 130 of that Act, the provisions renumbering Article 130-2 of that Act as Article 130-3 and adding one Article after Article 130, the provisions adding two Articles after Article 136 in Chapter IX, Section 1, Subsection 5 of that Act, the provisions amending Article 149 of that Act, the provisions adding a subsection title before that Article, the provisions adding a subsection title after Article 151 of that Act, the provisions amending Articles 153 and 158 of that Act, the provisions adding three Articles and a subsection title after that Article, the provisions amending Article 159 of that Act, the provisions renumbering Article 159-2 of that Act as Article 159-3 and adding one Article after Article 159, the provisions amending Article 164 of that Act, the provisions adding a subsection title after Article 165 of that Act, and the provisions amending Articles 175 and 176 of that Act, and, among the provisions of Article 4, the provisions amending Article 36 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Article 5 of the Supplementary Provisions, among the provisions of Article 17 of the Supplementary Provisions, the provisions amending Article 84 of the Corporation Tax Act (Act No. 34 of 1965), among the provisions of Article 18 of the Supplementary Provisions, the provisions amending the document name column of Appended Table 3 of the Stamp Tax Act (Act No. 23 of 1967), and, among the provisions of Article 21 of the Supplementary Provisions, the provisions amending Article 9 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950): April 1, 1990;
第一条中国民年金法第八十七条の改正規定、第二条中厚生年金保険法目次の改正規定、同法第百十五条及び第百二十条の改正規定、同条の次に三条を加える改正規定、同法第百三十条の改正規定、同法第百三十条の二を第百三十条の三とし、第百三十条の次に一条を加える改正規定、同法第九章第一節第五款中第百三十六条の次に二条を加える改正規定、同法第百四十九条の改正規定、同条の前に款名を付する改正規定、同法第百五十一条の次に款名を付する改正規定、同法第百五十三条及び第百五十八条の改正規定、同条の次に三条及び款名を加える改正規定、同法第百五十九条の改正規定、同法第百五十九条の二を第百五十九条の三とし、第百五十九条の次に一条を加える改正規定、同法第百六十四条の改正規定、同法第百六十五条の次に款名を付する改正規定並びに同法第百七十五条及び第百七十六条の改正規定並びに第四条中国民年金法等の一部を改正する法律附則第三十六条の改正規定並びに附則第五条の規定、附則第十七条中法人税法（昭和四十年法律第三十四号）第八十四条の改正規定、附則第十八条中印紙税法（昭和四十二年法律第二十三号）別表第三文書名の欄の改正規定及び附則第二十一条中地方税法（昭和二十五年法律第二百二十六号）附則第九条の改正規定 平成二年四月一日
among the provisions of Article 1, the provisions amending the table of contents of the National Pension Act, the provisions amending Articles 7 through 9, Article 45, Article 95-2, and Article 111-2 of that Act, the provisions amending the title of Chapter X of that Act, the provisions amending the title of Section 1 of that Chapter, the provisions adding a subsection title before Article 115 of that Act, the provisions adding one Article after that Article, the provisions amending Article 116 of that Act, the provisions adding one Article and a subsection title after Article 118 of that Act, the provisions amending Article 119 of that Act, the provisions adding four Articles and a subsection title after that Article, the provisions amending Articles 120, 122, 124, and 125 of that Act, the provisions adding a subsection title after Article 126 of that Act, the provisions deleting the titles of Sections 2, 3, and 4 of Chapter X of that Act, the provisions amending Article 127 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Article 128 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 129 through 131 of that Act, the provisions adding one Article after that Article, the provisions amending Articles 132 and 133 of that Act, the provisions adding a subsection title after that Article, the provisions amending Article 134 of that Act, the provisions adding one Article and a subsection title after that Article, the provisions amending Articles 136 and 137 of that Act, the provisions adding one Section and a section title after Article 137 in Chapter X of that Act, the provisions amending Article 138 of that Act, the provisions adding one Article after Article 139 of that Act, the provisions amending Articles 140 through 142 of that Act, the provisions adding one Article after that Article in Chapter X, Section 3 of that Act, the provisions changing "Section 5 Penal Provisions" to "Section 4 Penal Provisions", the provisions amending Article 143 and Articles 145 through 148 of that Act, and the provisions amending Articles 5, 6, and 8 of the Supplementary Provisions of that Act, and, among the provisions of Article 4, the provisions amending Article 4, Article 5, item (ix), Article 32, paragraph (7), and Article 34, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of Articles 3, 4, 6, and 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Article 18 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), the provisions of Articles 19 and 20 of the Supplementary Provisions, the provisions of Article 21 of the Supplementary Provisions (excluding the amending provisions set forth in the preceding item), and the provisions of Article 22 of the Supplementary Provisions: April 1, 1991.
第一条中国民年金法目次の改正規定、同法第七条から第九条まで、第四十五条、第九十五条の二及び第百十一条の二の改正規定、同法第十章の章名の改正規定、同章第一節の節名の改正規定、同法第百十五条の前に款名を付する改正規定、同条の次に一条を加える改正規定、同法第百十六条の改正規定、同法第百十八条の次に一条及び款名を加える改正規定、同法第百十九条の改正規定、同条の次に四条及び款名を加える改正規定、同法第百二十条、第百二十二条、第百二十四条及び第百二十五条の改正規定、同法第百二十六条の次に款名を付する改正規定、同法第十章第二節、第三節及び第四節の節名を削る改正規定、同法第百二十七条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百二十八条の改正規定、同条の次に一条を加える改正規定、同法第百二十九条から第百三十一条までの改正規定、同条の次に一条を加える改正規定、同法第百三十二条及び第百三十三条の改正規定、同条の次に款名を付する改正規定、同法第百三十四条の改正規定、同条の次に一条及び款名を加える改正規定、同法第百三十六条及び第百三十七条の改正規定、同法第十章中第百三十七条の次に一節及び節名を加える改正規定、同法第百三十八条の改正規定、同法第百三十九条の次に一条を加える改正規定、同法第百四十条から第百四十二条までの改正規定、同法第十章第三節中同条の次に一条を加える改正規定、「第五節 罰則」を「第四節 罰則」に改める改正規定、同法第百四十三条及び第百四十五条から第百四十八条までの改正規定並びに同法附則第五条、第六条及び第八条の改正規定並びに第四条中国民年金法等の一部を改正する法律附則第四条、第五条第九号、第三十二条第七項及び第三十四条第四項の改正規定並びに附則第三条、第四条、第六条及び第十六条の規定、附則第十七条の規定（前号に掲げる改正規定を除く。）、附則第十八条の規定（前号に掲げる改正規定を除く。）、附則第十九条及び第二十条の規定、附則第二十一条の規定（前号に掲げる改正規定を除く。）並びに附則第二十二条の規定 平成三年四月一日
The provisions set forth in the following items apply from the dates specified respectively in those items:
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適用する。
the provisions of Articles 16-2, 27, 33, 33-2, 38, 39 and 39-2 of the National Pension Act as Amended by Article 1 (hereinafter referred to as the "National Pension Act as Amended"), the provisions of Articles 34, 44, 50, 50-2 and 62 of, and Article 9 of the Supplementary Provisions of, the Employees' Pension Insurance Act as Amended by Article 2 (hereinafter referred to as the "Employees' Pension Insurance Act as Amended"), the provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. as amended by Article 3, the provisions of Article 5, items (xvii) through (xix), Article 8, paragraphs (1), (3) and (4), Article 11, Articles 13 through 15, Article 17, Article 18, Article 28, Article 31, Article 32, paragraphs (2), (3) and (5), Article 33, Article 34, paragraph (1), Article 48, paragraph (1), Article 53, Article 56, Article 59, Article 60, Article 61, Article 63, Article 73, Article 74, Article 77, Article 78, paragraph (2) (excluding the part relating to the rows of the table in that paragraph from the row for Article 46, paragraph (1) of the former Employees' Pension Insurance Act to the row for Article 46-7, paragraph (2) of the former Employees' Pension Insurance Act, and the row for Article 19-3, paragraph (1) of the former Coordination Act) and paragraph (3), Article 79, Article 84, Article 86, Article 87, paragraph (3) (excluding the part relating to the rows of the table in that paragraph from the row for Article 38, paragraph (1) and Article 39-5, paragraph (1) of the former Mariners Insurance Act to the row for Article 39-5, paragraph (2) of the former Mariners Insurance Act, and the row for Article 16, paragraph (1) and Article 19-3, paragraph (2) of the former Coordination Act) and paragraph (4), and Article 97 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. as amended by Article 4, the provisions of Articles 5 and 5-2 of the Child Rearing Allowance Act as amended by Article 6, the provisions of Articles 4, 16, 18 (including as applied mutatis mutandis pursuant to Article 97, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. as amended by Article 4) and 26-3 of the Act on Special Child Rearing Allowance as amended by Article 7, and the provisions of Article 7 of the Supplementary Provisions: April 1, 1989;
第一条の規定による改正後の国民年金法（以下「改正後の国民年金法」という。）第十六条の二、第二十七条、第三十三条、第三十三条の二、第三十八条、第三十九条及び第三十九条の二の規定、第二条の規定による改正後の厚生年金保険法（以下「改正後の厚生年金保険法」という。）第三十四条、第四十四条、第五十条、第五十条の二、第六十二条及び附則第九条の規定、第三条の規定による改正後の厚生年金保険法等の一部を改正する法律附則第五条の規定、第四条の規定による改正後の国民年金法等の一部を改正する法律附則第五条第十七号から第十九号まで、附則第八条第一項、第三項及び第四項、附則第十一条、附則第十三条から第十五条まで、附則第十七条、附則第十八条、附則第二十八条、附則第三十一条、附則第三十二条第二項、第三項及び第五項、附則第三十三条、附則第三十四条第一項、附則第四十八条第一項、附則第五十三条、附則第五十六条、附則第五十九条、附則第六十条、附則第六十一条、附則第六十三条、附則第七十三条、附則第七十四条、附則第七十七条、附則第七十八条第二項（同項の表旧厚生年金保険法第四十六条第一項の項から旧厚生年金保険法第四十六条の七第二項の項まで及び旧交渉法第十九条の三第一項の項に係る部分を除く。）及び第三項、附則第七十九条、附則第八十四条、附則第八十六条、附則第八十七条第三項（同項の表旧船員保険法第三十八条第一項及び第三十九条ノ五第一項の項から旧船員保険法第三十九条ノ五第二項の項まで及び旧交渉法第十六条第一項及び第十九条の三第二項の項に係る部分を除く。）及び第四項並びに附則第九十七条の規定、第六条の規定による改正後の児童扶養手当法第五条及び第五条の二の規定、第七条の規定による改正後の特別児童扶養手当等の支給に関する法律第四条、第十六条、第十八条（第四条の規定による改正後の国民年金法等の一部を改正する法律附則第九十七条第二項において準用する場合を含む。）及び第二十六条の三の規定並びに附則第七条の規定 平成元年四月一日
the provisions of Article 20 of, and Article 11 of the Supplementary Provisions of, the Employees' Pension Insurance Act as Amended, the provisions of Article 78, paragraph (2) (limited to the part relating to the rows of the table in that paragraph from the row for Article 46, paragraph (1) of the former Employees' Pension Insurance Act to the row for Article 46-7, paragraph (2) of the former Employees' Pension Insurance Act, and the row for Article 19-3, paragraph (1) of the former Coordination Act) and Article 87, paragraph (3) (limited to the part relating to the rows of the table in that paragraph from the row for Article 38, paragraph (1) and Article 39-5, paragraph (1) of the former Mariners Insurance Act to the row for Article 39-5, paragraph (2) of the former Mariners Insurance Act, and the row for Article 16, paragraph (1) and Article 19-3, paragraph (2) of the former Coordination Act) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. as amended by Article 4, and the provisions of Article 9, paragraphs (1) and (2) of the Supplementary Provisions: the first day of the month that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
改正後の厚生年金保険法第二十条及び附則第十一条の規定、第四条の規定による改正後の国民年金法等の一部を改正する法律附則第七十八条第二項（同項の表旧厚生年金保険法第四十六条第一項の項から旧厚生年金保険法第四十六条の七第二項の項まで及び旧交渉法第十九条の三第一項の項に係る部分に限る。）、附則第八十七条第三項（同項の表旧船員保険法第三十八条第一項及び第三十九条ノ五第一項の項から旧船員保険法第三十九条ノ五第二項の項まで及び旧交渉法第十六条第一項及び第十九条の三第二項の項に係る部分に限る。）の規定並びに附則第九条第一項及び第二項の規定 この法律の施行の日（以下「施行日」という。）の属する月の初日
Supplementary Provisions, Article 8Transitional Measures Concerning the Amount of Pension Insurance Benefits under Employees' Pension Insurance
第八条（厚生年金保険の年金たる保険給付の額に関する経過措置）
With regard to the amount of pension insurance benefits under the Employees' Pension Insurance Act for months on or before March 1989 and of pension insurance benefits prescribed in Article 78, paragraph (1) and Article 87, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act, the provisions then in force continue to govern.
平成元年三月以前の月分の厚生年金保険法による年金たる保険給付並びに昭和六十年改正法附則第七十八条第一項及び第八十七条第一項に規定する年金たる保険給付の額については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning the Standardized Monthly Amount of Remuneration
第九条（標準報酬月額に関する経過措置）
With regard to a person who acquired the status of an insured under employees' pension insurance before the first day of the month that includes the Effective Date and has continuously held that status until that day (excluding a person who holds the status of that insured pursuant to Article 15, paragraph (1) of the Employees' Pension Insurance Act prior to the amendment by Article 3 of the 1985 Amendment Act, which remains in force pursuant to the provisions of Article 43, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act, or pursuant to the provisions of paragraph (2) or (5) of that Article of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as a "class 4 insured person"), and a person who holds the status of that insured pursuant to the provisions of Article 44, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act (hereinafter referred to as a "voluntarily continued mariner insured person")) whose standardized monthly amount of remuneration for the month preceding the month that includes the Effective Date is 76,000 yen or less or is 470,000 yen (excluding a person for whom the monthly amount of remuneration that forms the basis of that standardized monthly amount of remuneration is less than 485,000 yen), the standardized remuneration is revised by the prefectural governor, deeming the monthly amount of remuneration that forms the basis of that standardized monthly amount of remuneration to be the monthly amount of remuneration that forms the basis of standardized remuneration under the provisions of Article 20 of the Employees' Pension Insurance Act as Amended.
施行日の属する月の初日前に厚生年金保険の被保険者の資格を取得して、同日まで引き続き厚生年金保険の被保険者の資格を有する者（昭和六十年改正法附則第四十三条第一項の規定によりなおその効力を有するものとされた昭和六十年改正法第三条の規定による改正前の厚生年金保険法第十五条第一項又は昭和六十年改正法附則第四十三条第二項若しくは第五項の規定により当該被保険者の資格を有する者（以下「第四種被保険者」という。）及び昭和六十年改正法附則第四十四条第一項の規定により当該被保険者の資格を有する者（以下「船員任意継続被保険者」という。）を除く。）であって、施行日の属する月の前月の標準報酬月額が七万六千円以下であるもの又は四十七万円であるもの（当該標準報酬月額の基礎となった報酬月額が四十八万五千円未満であるものを除く。）の標準報酬は、当該標準報酬月額の基礎となった報酬月額を改正後の厚生年金保険法第二十条の規定による標準報酬の基礎となる報酬月額とみなして、都道府県知事が改定する。
The standardized remuneration revised pursuant to the provisions of the preceding paragraph is the standardized remuneration for each month from the month that includes the Effective Date through September 1990.
The standardized monthly amount of remuneration of a class 4 insured person or voluntarily continued mariner insured person whose standardized monthly amount of remuneration is less than 80,000 yen, for and after the month following the month that includes the Effective Date, is 80,000 yen, notwithstanding the provisions of Article 26 of the Employees' Pension Insurance Act prior to the amendment by Article 3 of the 1985 Amendment Act, which remains in force pursuant to the provisions of Article 50, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act, or the provisions of Article 50, paragraph (3) of the Supplementary Provisions of the 1985 Amendment Act.
標準報酬月額が八万円未満である第四種被保険者又は船員任意継続被保険者の施行日の属する月の翌月以後の標準報酬月額は、昭和六十年改正法附則第五十条第一項の規定によりなおその効力を有するものとされた昭和六十年改正法第三条の規定による改正前の厚生年金保険法第二十六条又は昭和六十年改正法附則第五十条第三項の規定にかかわらず、八万円とする。
Supplementary Provisions, Article 10Transitional Measures Concerning Insurance Premiums for Employees' Pension Insurance
第十条（厚生年金保険の保険料に関する経過措置）
With regard to the insurance premium rate under the Employees' Pension Insurance Act for the months from the month following the month that includes the Effective Date through December 1990, the phrase "145/1,000" in Article 81, paragraph (5) of the Employees' Pension Insurance Act as Amended is deemed to be replaced with "143/1,000".
With regard to the insurance premium rate under the Employees' Pension Insurance Act for the months set forth in the upper column of the following table of a class 2 insured person prescribed in Article 5, item (xi) of the Supplementary Provisions of the 1985 Amendment Act as amended, in Article 81, paragraph (5) of the Employees' Pension Insurance Act as Amended, the phrase "145/1,000" is deemed to be replaced with the figure in the lower column of the same table, and the phrase "32/1,000" is deemed to be replaced with "30/1,000".
| Months from the month following the month containing the Effective Date to December 1990 | 138/1,000 |
| Months from January 1991 to December 1991 | 141.5/1,000 |
| Months from January 1992 to December 1992 | 143/1,000 |
| Months from January 1993 to December 1993 | 144.5/1,000 |
改正後の昭和六十年改正法附則第五条第十一号に規定する第二種被保険者の次の表の上欄に掲げる月分の厚生年金保険法による保険料率については、改正後の厚生年金保険法第八十一条第五項中「千分の百四十五」とあるのは同表の下欄のように、「千分の三十二」とあるのは「千分の三十」と、それぞれ読み替えるものとする。
| 施行日の属する月の翌月から平成二年十二月までの月分 | 千分の百三十八 |
| 平成三年一月から同年十二月までの月分 | 千分の百四十一・五 |
| 平成四年一月から同年十二月までの月分 | 千分の百四十三 |
| 平成五年一月から同年十二月までの月分 | 千分の百四十四・五 |
With regard to the insurance premium rate under the Employees' Pension Insurance Act for a class 3 insured person and a voluntarily continued mariner insured person prescribed in Article 5, item (xii) of the Supplementary Provisions of the 1985 Amendment Act as amended, in Article 81, paragraph (5) of the Employees' Pension Insurance Act as Amended, the phrase "145/1,000" is deemed to be replaced with "163/1,000 (161/1,000 for the months from the month following the month containing the date of enforcement of the Act Partially Amending the National Pension Act, etc. (Act No. 86 of 1989) to December 1990)".
改正後の昭和六十年改正法附則第五条第十二号に規定する第三種被保険者及び船員任意継続被保険者の厚生年金保険法による保険料率については、改正後の厚生年金保険法第八十一条第五項中「千分の百四十五」とあるのは、「千分の百六十三（国民年金法等の一部を改正する法律（平成元年法律第八十六号）の施行の日の属する月の翌月から平成二年十二月までの月分にあつては、千分の百六十一）」とする。
The insurance premium rate under the Employees' Pension Insurance Act for the month following the month containing the Effective Date for a class 4 insured person is 124/1,000, notwithstanding Article 81, paragraph (5) of the Employees' Pension Insurance Act as Amended.
The insurance premium rate under the Employees' Pension Insurance Act for the month following the month containing the Effective Date for a voluntarily continued mariner insured person is 136/1,000, notwithstanding the provisions of paragraph (3).
船員任意継続被保険者の施行日の属する月の翌月分の厚生年金保険法による保険料率は、第三項の規定にかかわらず、千分の百三十六とする。
Supplementary Provisions, Article 13Delegation of Other Transitional Measures to Cabinet Order
第十三条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。