Supplementary Provisions, Article 26Special Provisions on Expenses for Employees' Pension Insurance Services
第二十六条（厚生年金保険事業に要する費用の特例）
Of the expenses needed for the benefits in the form of a pension set forth in the items of Article 20 of the Supplementary Provisions, the expenses for employees' pension-equivalent benefits (meaning expenses calculated as specified by Cabinet Order as the expenses needed for pension insurance benefits under the Employees' Pension Insurance Act) are deemed, in applying the provisions of Article 2-4, paragraph (1) of that Act, to be expenses needed for insurance benefits under that Act, are deemed, in applying the provisions of Article 81, paragraph (1) of the Amended Employees' Pension Insurance Act, to be expenses needed for the employees' pension insurance services prescribed in that paragraph, and are deemed, in applying the provisions of Article 84-3 of the Amended Employees' Pension Insurance Act, to be expenses needed for benefits specified by Cabinet Order as equivalent to them prescribed in that Article.
附則第二十条各号に掲げる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要する費用として政令で定めるところにより計算した費用をいう。）は、同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、改正後厚生年金保険法第八十一条第一項の規定の適用については、同項に規定する厚生年金保険事業に要する費用とみなし、改正後厚生年金保険法第八十四条の三の規定の適用については、同条に規定するこれに相当する給付として政令で定めるものに要する費用とみなす。