Supplementary Provisions, Article 14Special Provisions on the Burden of Expenses for the Employees' Pension Insurance Program
第十四条（厚生年金保険事業に要する費用の負担の特例）
Of the expenses required for benefits in the form of pensions that are to be paid under the provisions of Article 16, paragraph (3) of the Supplementary Provisions by the government as the executor of employees' pension insurance, the employees' pension equivalent benefit expenses (meaning expenses calculated as specified by Cabinet Order as the expenses required for benefits equivalent to the pension insurance benefits under the Employees' Pension Insurance Act; the same applies in Articles 19 and 20 of the Supplementary Provisions) are deemed to be expenses required for insurance benefits under that Act for the purpose of applying the provisions of Article 2-4, paragraph (1) of that Act, and are deemed to be expenses required for the insurance benefits specified by Cabinet Order prescribed in Article 84-3 of that Act for the purpose of applying the provisions of that Article.
附則第十六条第三項の規定により厚生年金保険の実施者たる政府が支給するものとされた年金たる給付に要する費用のうち、厚生年金相当給付費用（厚生年金保険法による年金たる保険給付に相当する給付に要する費用として政令で定めるところにより算定した費用をいう。附則第十九条及び第二十条において同じ。）は、厚生年金保険法第二条の四第一項の規定の適用については、同法による保険給付に要する費用とみなし、同法第八十四条の三の規定の適用については同条に規定する政令で定める保険給付に要する費用とみなす。