Article 11-12Delegation of Authority to a Regional Commissioner or a District Director
第十一条の十二（国税局長又は税務署長への権限の委任）
The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to Article 109-5, paragraph (5) of the Act to the regional commissioner who has jurisdiction over the place of residence of the person liable for payment.
国税庁長官は、法第百九条の五第五項の規定により委任された権限の全部を納付義務者の居住地を管轄する国税局長に委任する。
Where a regional commissioner finds it necessary, the regional commissioner delegates all of the authority delegated pursuant to Article 109-5, paragraph (6) of the Act to the district director who has jurisdiction over the place of residence of the person liable for payment.
国税局長は、必要があると認めるときは、法第百九条の五第六項の規定により委任された権限の全部を納付義務者の居住地を管轄する税務署長に委任する。
第十一条の十二の二（地方厚生局長等への権限の委任）
The authority of the Minister of Health, Labour and Welfare prescribed in Article 14-4 of the Act is delegated to the Director-General of the Regional Bureau of Health and Welfare who has jurisdiction over the location of the office of the Japan Pension Service (including a pension office (meaning a pension office prescribed in Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007); the same applies hereinafter); the same applies in the following paragraph) that accepted the request under Article 14-2, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies in the following paragraph); provided, however, that this does not preclude the Minister of Health, Labour and Welfare from exercising that authority personally.
法第十四条の四に規定する厚生労働大臣の権限は、法第十四条の二第一項（同条第二項において準用する場合を含む。次項において同じ。）の規定による請求を受理した日本年金機構の事務所（年金事務所（日本年金機構法（平成十九年法律第百九号）第二十九条に規定する年金事務所をいう。以下同じ。）を含む。次項において同じ。）の所在地を管轄する地方厚生局長に委任する。ただし、厚生労働大臣が自らその権限を行うことを妨げない。
The authority delegated to the Director-General of the Regional Bureau of Health and Welfare pursuant to the preceding paragraph is delegated to the Director-General of the Regional Branch Bureau of Health and Welfare who has jurisdiction over the location of the office of the Japan Pension Service that accepted the request under Article 14-2, paragraph (1) of the Act; provided, however, that this does not preclude the Director-General of the Regional Bureau of Health and Welfare from exercising that authority personally.
前項の規定により地方厚生局長に委任された権限は、法第十四条の二第一項の規定による請求を受理した日本年金機構の事務所の所在地を管轄する地方厚生支局長に委任する。ただし、地方厚生局長が自らその権限を行うことを妨げない。
Article 11-13Cases Where the Japan Pension Service Carries Out Receipt
第十一条の十三（機構が収納を行う場合）
The cases specified by Cabinet Order prescribed in Article 109-11, paragraph (1) of the Act are the following cases:
法第百九条の十一第一項に規定する政令で定める場合は、次に掲げる場合とする。
a case where a person liable for payment who has received a demand under Article 96, paragraph (2) of the Act has made a request to the effect that the person wishes to pay premiums and other amounts to be collected under the provisions of the Act at a pension office;
a case where, when an employee of the Japan Pension Service who carries out the receipt under Article 109-11, paragraph (1) of the Act and was appointed pursuant to paragraph (2) of that Article (referred to as a "receiving employee" in item (iv) and Article 11-17), and who has also been appointed pursuant to Article 109-6, paragraph (2) of the Act as a collection officer under paragraph (1) of that Article (hereinafter in this item and the following item referred to as an "employee"), visits the person liable for payment prescribed in the preceding item in order to collect premiums and other amounts to be collected under the provisions of the Act, that person liable for payment wishes that employee to receive the premiums and other amounts to be collected under the provisions of the Act;
法第百九条の十一第二項の規定により任命された同条第一項の収納を行う機構の職員（第四号及び第十一条の十七において「収納職員」という。）であつて併せて法第百九条の六第一項の徴収職員として同条第二項の規定により任命された者（以下この号及び次号において「職員」という。）が、保険料その他法の規定による徴収金を徴収するため、前号に規定する納付義務者を訪問した際に、当該納付義務者が当該職員による保険料その他法の規定による徴収金の収納を希望した場合
a case where an employee has obtained money, in order to collect premiums and other amounts to be collected under the provisions of the Act, through a disposition in accordance with the precedent for the disposition for national tax arrears, as listed in Article 109-4, paragraph (1), item (xxv) of the Act; and
職員が、保険料その他法の規定による徴収金を徴収するため法第百九条の四第一項第二十五号に掲げる国税滞納処分の例による処分により金銭を取得した場合
in addition to the cases listed in the preceding three items, a case where receipt by a receiving employee of the premiums, etc. prescribed in Article 109-11, paragraph (1) of the Act (referred to as "premiums, etc." in this item and in the following Article through Article 11-17) would serve the convenience of the person liable for payment, or any other case specified by Order of the Ministry of Health, Labour and Welfare as one in which receipt of premiums, etc. by a receiving employee is appropriate and effective.
前三号に掲げる場合のほか、法第百九条の十一第一項に規定する保険料等（この号及び次条から第十一条の十七までにおいて「保険料等」という。）の収納職員による収納が納付義務者の利便に資する場合その他の保険料等の収納職員による収納が適切かつ効果的な場合として厚生労働省令で定める場合
第十一条の十四（公示）
When the Minister of Health, Labour and Welfare has the Japan Pension Service carry out the receipt of premiums, etc. pursuant to Article 109-11, paragraph (1) of the Act, the Minister must give public notice to that effect.
厚生労働大臣は、法第百九条の十一第一項の規定により機構に保険料等の収納を行わせるに当たり、その旨を公示しなければならない。
Upon the public notice under the preceding paragraph being given, the Japan Pension Service must, without delay, make public the names and locations of pension offices and other matters specified by Order of the Ministry of Health, Labour and Welfare as necessary for the receipt of premiums, etc.; the same applies when it changes them.
Article 11-15Deadline for Receipt of Premiums, etc.
第十一条の十五（保険料等の収納期限）
The Japan Pension Service may receive premiums, etc. belonging to each fiscal year of the national government only up to April 30 of the following fiscal year.
Article 11-16Procedures for Receipt by the Japan Pension Service
第十一条の十六（機構による収納手続）
When the Japan Pension Service has carried out receipt under Article 109-11, paragraph (1) of the Act with respect to premiums, etc., it must issue a receipt to the person who paid those premiums, etc., as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the Japan Pension Service must, without delay, report to the revenue collection officer of the Pension Special Account that it has carried out that receipt, as provided by Order of the Ministry of Health, Labour and Welfare.
機構は、保険料等につき、法第百九条の十一第一項の規定による収納を行つたときは、当該保険料等の納付をした者に対し、厚生労働省令で定めるところにより、領収証書を交付しなければならない。この場合において、機構は、厚生労働省令で定めるところにより、遅滞なく、当該収納を行つた旨を年金特別会計の歳入徴収官に報告しなければならない。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
第十一条の十七（帳簿の備付け）
The Japan Pension Service must keep books concerning the receipt of premiums, etc. by receiving employees and the remittance to the Bank of Japan of the premiums, etc. so received, and must record in them the matters concerning the receipt and remittance of those premiums, etc.
Beyond what is provided for in Article 11-13 through the preceding Article, necessary matters concerning receipt by the Japan Pension Service under Article 109-11 of the Act are specified by Order of the Ministry of Health, Labour and Welfare.
第十一条の十三から前条までに定めるもののほか、法第百九条の十一の規定による機構の収納に関し必要な事項は、厚生労働省令で定める。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
第十一条の十九（法附則第七条の三の二第一号の政令で定める期間）
The periods specified by Cabinet Order prescribed in Article 7-3-2, item (i) of the Supplementary Provisions of the Act are as follows:
法附則第七条の三の二第一号に規定する政令で定める期間は、次のとおりとする。
the period counted as a premium-paid period pursuant to Article 7-3, paragraph (3) of the Supplementary Provisions of the Act;
法附則第七条の三第三項の規定により保険料納付済期間に算入された期間
the period counted as a premium-paid period pursuant to Article 10, paragraph (3) of the Supplementary Provisions of the 1994 Amendment Act; and
平成六年改正法附則第十条第三項の規定により保険料納付済期間に算入された期間
the period counted as a premium-paid period pursuant to Article 21, paragraph (2) of the Supplementary Provisions of the 2004 Amendment Act.
平成十六年改正法附則第二十一条第二項の規定により保険料納付済期間に算入された期間
Article 12Amount to Be Reduced upon Advance Payment of the Pension
第十二条（支給の繰上げの際に減ずる額）
The amount specified by Cabinet Order prescribed in Article 9-2, paragraph (4) of the Supplementary Provisions of the Act (including as applied mutatis mutandis pursuant to Article 9-3, paragraph (4) of the Supplementary Provisions of the Act) is the amount obtained by multiplying the amount calculated under the provisions of Article 27 of the Act (including where it is followed under Article 9-3, paragraph (2) of the Supplementary Provisions of the Act) (where the provisions of Article 17 of the Supplementary Provisions of the 1985 Amendment Act apply, the provisions of paragraph (1) of that Article) by the reduction rate (meaning the rate obtained by multiplying 4/1000 by the number of months from the month that contains the day on which the advance payment of that pension was requested to the month preceding the month that contains the day on which the person reaches 65 years of age; the same applies in the following paragraph).
法附則第九条の二第四項（法附則第九条の三第四項において準用する場合を含む。）に規定する政令で定める額は、法第二十七条（法附則第九条の三第二項においてその例による場合を含む。）の規定（昭和六十年改正法附則第十七条の規定が適用される場合にあつては、同条第一項の規定）によつて計算した額に減額率（千分の四に当該年金の支給の繰上げを請求した日の属する月から六十五歳に達する日の属する月の前月までの月数を乗じて得た率をいう。次項において同じ。）を乗じて得た額とする。
The amount specified by Cabinet Order prescribed in Article 9-2, paragraph (4) of the Supplementary Provisions of the Act, as applied mutatis mutandis pursuant to paragraph (6) of that Article, is the amount obtained by multiplying the amount calculated under the provisions of Article 44 of the Act by the reduction rate.
法附則第九条の二第六項において準用する同条第四項に規定する政令で定める額は、法第四十四条の規定によつて計算した額に減額率を乗じて得た額とする。
第十二条の二（法附則第九条の二の二第一項の政令で定める者）
The persons specified by Cabinet Order prescribed in Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Act are persons prescribed in Article 8-2, paragraph (1), (2) or (4) of the Supplementary Provisions of the Employees' Pension Insurance Act who, at the time of the request under Article 13-4, paragraph (1) of the Supplementary Provisions of that Act, were not insured persons of Employees' Pension Insurance and either were in a state of disability to a degree corresponding to a disability grade prescribed in Article 47, paragraph (2) of that Act or had an insured period of Employees' Pension Insurance of 44 years or more.
法附則第九条の二の二第一項に規定する政令で定める者は、厚生年金保険法附則第八条の二第一項、第二項又は第四項に規定する者であつて、同法附則第十三条の四第一項の請求があつた当時、厚生年金保険の被保険者でなく、かつ、同法第四十七条第二項に規定する障害等級に該当する程度の障害の状態にあるもの又はその者の厚生年金保険の被保険者期間が四十四年以上あるものとする。
第十二条の三（法附則第九条の二の二第四項の政令で定める率）
The rate specified by Cabinet Order prescribed in Article 9-2-2, paragraph (4) of the Supplementary Provisions of the Act (including as applied mutatis mutandis pursuant to Article 9-2, paragraph (6) of the Supplementary Provisions of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 9-2-2, paragraph (6) of the Supplementary Provisions of the Act; the same applies in the following paragraph and the following Article) is the rate obtained by dividing the number of months from the month that contains the day on which a person making the request under Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Act (excluding a person prescribed in the following paragraph) made that request (hereinafter in this Article and the following Article referred to as the "date of claim") to the month preceding the month that contains the day on which the person reaches the age listed in the right-hand column of the table in each paragraph of Article 8-2 of the Supplementary Provisions of the Employees' Pension Insurance Act (referred to as the "special starting age for payment" in the following paragraph), by the number of months from the month that contains the date of claim to the month preceding the month that contains the day on which the person reaches 65 years of age.
法附則第九条の二の二第四項（同条第六項において読み替えて準用する法附則第九条の二第六項において準用する場合を含む。次項及び次条において同じ。）に規定する政令で定める率は、法附則第九条の二の二第一項の請求を行う者（次項に規定する者を除く。）が当該請求をした日（以下この条及び次条において「請求日」という。）の属する月からそれぞれ厚生年金保険法附則第八条の二各項の表の下欄に掲げる年齢（次項において「特例支給開始年齢」という。）に達する日の属する月の前月までの月数を、請求日の属する月から六十五歳に達する日の属する月の前月までの月数で除して得た率とする。
Where a person making the request under Article 9-2-2, paragraph (1) of the Supplementary Provisions of the Act is a person who has a period as an insured person of two or more categories prescribed in Article 78-22 of the Employees' Pension Insurance Act, the rate specified by Cabinet Order prescribed in Article 9-2-2, paragraph (4) of the Supplementary Provisions of the Act is the rate obtained by totalling, for each old-age employees' pension based on a time in one category prescribed in Article 78-22 of the Employees' Pension Insurance Act (hereinafter in this paragraph referred to as a "time in one category"), the rates obtained by multiplying the rate listed in item (i) by the rate listed in item (ii).
法附則第九条の二の二第一項の請求を行う者が、厚生年金保険法第七十八条の二十二に規定する二以上の種別の被保険者であつた期間を有する者である場合は、法附則第九条の二の二第四項に規定する政令で定める率は、厚生年金保険法第七十八条の二十二に規定する一の期間（以下この項において「一の期間」という。）に基づく老齢厚生年金ごとに第一号に掲げる率に第二号に掲げる率を乗じて得た率を合算して得た率とする。
the rate prescribed in the preceding paragraph (1 where the old-age employees' pension based on that time in one category is one listed in (a); 0 where the month that contains the date of claim is the same as the month that contains the day on which the person reaches the special starting age for payment relating to the old-age employees' pension based on that time in one category, or where the old-age employees' pension based on that time in one category is one listed in (b));
an old-age employees' pension under Article 42 of the Employees' Pension Insurance Act (limited to one for which a person listed in the items of Article 7-3, paragraph (1) of the Supplementary Provisions of that Act has satisfied the eligibility period) or an old-age employees' pension under Article 8 of the Supplementary Provisions of that Act (limited to one whose amount is calculated pursuant to Article 43, paragraph (1) of that Act and Article 9 of the Supplementary Provisions of that Act);
厚生年金保険法第四十二条の規定による老齢厚生年金（同法附則第七条の三第一項各号に掲げる者がその受給資格期間を満たしているものに限る。）又は同法附則第八条の規定による老齢厚生年金（同法第四十三条第一項及び同法附則第九条の規定によりその額が計算されるものに限る。）
an old-age employees' pension under Article 8 of the Supplementary Provisions of the Employees' Pension Insurance Act (excluding one listed in (a) (excluding one for which a person prescribed in each paragraph of Article 8-2 of the Supplementary Provisions of that Act who has not reached the special starting age for payment has satisfied the eligibility period));
厚生年金保険法附則第八条の規定による老齢厚生年金（イに掲げるもの（同法附則第八条の二各項に規定する者で特例支給開始年齢に達していないものがその受給資格期間を満たしているものを除く。）を除く。）
the rate obtained by dividing the number of months of the period as an insured person of Employees' Pension Insurance that forms the basis for calculating the amount of the old-age employees' pension based on that time in one category by the number of months obtained by adding together that number of months and the number of months of the period as an insured person of Employees' Pension Insurance that forms the basis for calculating the amount of the old-age employees' pension based on the other periods prescribed in Article 78-22 of the Employees' Pension Insurance Act.
当該一の期間に基づく老齢厚生年金の額の計算の基礎となる厚生年金保険の被保険者であつた期間の月数を、当該月数と厚生年金保険法第七十八条の二十二に規定する他の期間に基づく老齢厚生年金の額の計算の基礎となる厚生年金保険の被保険者であつた期間の月数とを合算した月数で除して得た率
第十二条の四（法附則第九条の二の二第四項の政令で定める額）
The amount specified by Cabinet Order prescribed in Article 9-2-2, paragraph (4) of the Supplementary Provisions of the Act is the amount obtained by multiplying the amount calculated under Article 27 of the Act by the rate calculated pursuant to the preceding Article, and then multiplying the result by the reduction rate (meaning the rate obtained by multiplying 4/1000 by the number of months from the month that contains the date of claim to the month preceding the month that contains the day on which the person reaches 65 years of age).
法附則第九条の二の二第四項に規定する政令で定める額は、法第二十七条の規定によつて計算した額に前条の規定により算定した率を乗じて得た額に減額率（千分の四に請求日の属する月から六十五歳に達する日の属する月の前月までの月数を乗じて得た率をいう。）を乗じて得た額とする。
第十三条（法附則第九条の三に規定する政令で定める共済組合）
The mutual aid associations specified by Cabinet Order prescribed in Article 9-3, paragraph (1) of the Supplementary Provisions of the Act are mutual aid associations based on the following orders:
法附則第九条の三第一項に規定する政令で定める共済組合は、次に掲げる命令に基づく共済組合とする。
the Order for the Former Navy Mutual Aid Association (Imperial Ordinance No. 60 of 1922);
旧海軍共済組合令（大正十一年勅令第六十号）
the Order for the Mutual Aid Association of the Communications Offices of the Government-General of Korea (Imperial Ordinance No. 357 of 1941);
朝鮮総督府逓信官署共済組合令（昭和十六年勅令第三百五十七号）
the Order for the Mutual Aid Association of the Transportation Bureau of the Government-General of Korea (Imperial Ordinance No. 358 of 1941);
朝鮮総督府交通局共済組合令（昭和十六年勅令第三百五十八号）
the Order for the Mutual Aid Association of the Monopoly Bureau of the Government-General of Taiwan (Imperial Ordinance No. 214 of 1925);
台湾総督府専売局共済組合令（大正十四年勅令第二百十四号）
the Order for the Forestry Mutual Aid Association of the Government-General of Taiwan (Imperial Ordinance No. 59 of 1930);
台湾総督府営林共済組合令（昭和五年勅令第五十九号）
the Order for the Communications Mutual Aid Association of the Transportation Bureau of the Government-General of Taiwan (Imperial Ordinance No. 286 of 1941); and
台湾総督府交通局逓信共済組合令（昭和十六年勅令第二百八十六号）
the Order for the Railway Mutual Aid Association of the Transportation Bureau of the Government-General of Taiwan (Imperial Ordinance No. 287 of 1941).
台湾総督府交通局鉄道共済組合令（昭和十六年勅令第二百八十七号）
第十四条（法附則第九条の三に規定する政令で定める期間）
The period specified by Cabinet Order prescribed in Article 9-3, paragraph (1) of the Supplementary Provisions of the Act is the period calculated, in accordance with the precedent for calculating insured periods of National Pension, for the period during which the person was a member subject to those provisions of the orders based on the Order for the Former Army Mutual Aid Association prescribed in that paragraph and the orders prescribed in the items of the preceding Article (hereinafter referred to as the "former Mutual Aid Association Orders") that concern benefits with retirement as the ground for payment paid by a mutual aid association based on the former Mutual Aid Association Orders; provided, however, that this excludes the following periods:
法附則第九条の三第一項に規定する政令で定める期間は、同項に規定する旧陸軍共済組合令及び前条各号に規定する命令（以下「旧共済組合令」という。）に基づく命令の規定のうち、旧共済組合令に基づく共済組合が支給する退職を支給理由とする給付に関する規定の適用を受ける組合員であつた期間につき、国民年金の被保険者期間の計算の例により算定した期間とする。ただし、次に掲げる期間を除く。
a period calculated, in accordance with the precedent for calculating insured periods of National Pension, for the period that forms the basis of a pension benefit with retirement as the ground for payment paid by a mutual aid association organized by law (including the Federation of National Public Service Personnel Mutual Aid Associations and the National Federation of Mutual Aid Associations for Municipal Personnel) (including a pension benefit with retirement as the ground for payment under the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances, a pension benefit that the government as the implementer of Employees' Pension Insurance is to pay pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the 1996 Amendment Act, limited to one with retirement as the ground for payment, and a pension benefit with retirement as the ground for payment paid by the surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the 1996 Amendment Act and the designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of the 1996 Amendment Act); and
法律によつて組織された共済組合（国家公務員共済組合連合会及び全国市町村職員共済組合連合会を含む。）が支給する退職を支給理由とする年金たる給付（旧令による共済組合等からの年金受給者のための特別措置法に基づく退職を支給理由とする年金たる給付並びに平成八年改正法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のうち退職を支給事由とするもの並びに平成八年改正法附則第三十二条第二項に規定する存続組合及び平成八年改正法附則第四十八条第一項に規定する指定基金が支給する退職を支給事由とする年金たる給付を含む。）の基礎となつた期間につき、国民年金の被保険者期間の計算の例により算定した期間
the period during which a person was an insured person of Mariners Insurance that is deemed, pursuant to Article 47, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act, to be a category 1 employees' pension insured period prescribed in Article 2-5, paragraph (1), item (i) of the Employees' Pension Insurance Act, and that forms the basis for calculating the period that is the requirement for payment of the old-age employees' pension under the Employees' Pension Insurance Act.
厚生年金保険法による老齢厚生年金の支給要件たる期間の計算の基礎となる昭和六十年改正法附則第四十七条第一項の規定により厚生年金保険法第二条の五第一項第一号に規定する第一号厚生年金被保険者期間とみなされた船員保険の被保険者であつた期間
mutual aid associationmachine translation
「共済組合」
A mutual aid association (共済組合) as Article 3, paragraph (2) of the National Pension Act defines it: one organised under an Act (法律).
Short name set inArticle 1, paragraph (1), item (i)
membermachine translation
「組合員」
A member of a mutual aid association (共済組合) as provided in Article 3, paragraph (2) of the National Pension Act.
Short name set inArticle 1, paragraph (1), item (i)
1994 Amendment Actmachine translation
「平成六年改正法」
Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 95 of 1994).
Short name set inArticle 1-2, paragraph (1), item (i)
2004 Amendment Actmachine translation
「平成十六年改正法」
Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004).
Short name set inArticle 1-2, paragraph (1), item (i)
1985 Amendment Actmachine translation
「昭和六十年改正法」
Short name for the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985).
Short name set inArticle 1-2, paragraph (1), item (iii), (a)
Japan Pension Servicemachine translation
「機構」
The Japan Pension Service (日本年金機構).
Short name set inArticle 4, paragraph (1)
1996 Amendment Actmachine translation
「平成八年改正法」
Short name for the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996).
Short name set inArticle 5-3, paragraph (1), item (vi)
pension officemachine translation
「年金事務所」
A pension office (年金事務所) as provided in Article 29 of the Japan Pension Organization Act: an office the Japan Pension Service (日本年金機構) sets up where needed to handle part of the work of its branch offices, with an eye to the convenience of insured persons, employers and beneficiaries.
Defined inArticle 11-12-2, paragraph (1)
receiving employeemachine translation
「収納職員」
An employee of the Japan Pension Service (日本年金機構) appointed under Article 109-11, paragraph (2) of the National Pension Act to receive the premiums and other money that paragraph (1) of that Article lets the Service receive.
Short name set inArticle 11-13, paragraph (1), item (ii)· applies only in this provision and in Article 11-13, paragraph (1), item (iv); and Article 11-17
employeemachine translation
「職員」
In Article 11-13, paragraph (1), items (ii) and (iii), a receiving employee (収納職員) of the Japan Pension Service (日本年金機構) who is also appointed as a collection officer (徴収職員) under Article 109-6, paragraph (2) of the National Pension Act.
Short name set inArticle 11-13, paragraph (1), item (ii)· applies only in this item and in Article 11-13, paragraph (1), item (iii)
premiums, etc.machine translation
「保険料等」
Premiums and similar payments as Article 109-11, paragraph (1) of the National Pension Act defines them: premiums and other money collected under that Act, repayments of pension benefits paid in error and similar items a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, whose receipt the Japan Pension Service (日本年金機構) can be made to handle.
Short name set inArticle 11-13, paragraph (1), item (iv)· applies only in this provision and in Articles 11-14 to 11-17
reduction ratemachine translation
「減額率」
The rate by which an old-age basic pension paid early (支給の繰上げ) is reduced: 4/1000 for each month from the month in which early payment was claimed to the month before the month the person turns 65.
Defined inArticle 12, paragraph (1)· applies only in this provision and in Article 12, paragraph (2)
special starting age for paymentmachine translation
「特例支給開始年齢」
In Article 12-3, the age, set by date of birth, that the tables in Article 8-2 of the supplementary provisions (附則) of the Employees' Pension Insurance Act put in place of age 60 for the old-age employees' pension (老齢厚生年金) paid before 65 under Article 8 of those provisions.
Short name set inArticle 12-3, paragraph (1)· applies only in this provision and in Article 12-3, paragraph (2)
date of claimmachine translation
「請求日」
In Articles 12-3 and 12-4, the day on which a person made the claim under Article 9-2-2, paragraph (1) of the supplementary provisions (附則) of the National Pension Act for early payment of part of the old-age basic pension (老齢基礎年金).
Short name set inArticle 12-3, paragraph (1)· applies only in this article and in Article 12-4
time in one categorymachine translation
「一の期間」
For a person who has been insured in two or more of the insured categories (被保険者の種別) of Employees' Pension Insurance (厚生年金保険), the time they were insured in one of those categories, as Article 78-22 of the Employees' Pension Insurance Act uses the phrase.
Short name set inArticle 12-3, paragraph (2)· applies only in this paragraph
former Mutual Aid Association Ordersmachine translation
「旧共済組合令」
Together, the former Army Mutual Aid Association Order (旧陸軍共済組合令, Imperial Ordinance No. 947 of 1940) named in Article 9-3, paragraph (1) of the supplementary provisions (附則) of the National Pension Act and the imperial ordinances (勅令) Article 13 lists, which set up mutual aid associations for the former Navy and for offices of the Government-General of Korea and of Taiwan.
Short name set inArticle 14, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.