Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect on April 1, 2026; 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、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions in Article 1 amending Article 28, paragraph (5), item (ii), Article 37 and Article 102, paragraph (2), and Article 9, paragraph (1) and Article 9-3, paragraph (3) of the Supplementary Provisions of the National Pension Act, the provisions in Article 2 amending Article 44-3, paragraph (5), item (ii), Article 58, paragraph (1), item (iv), Article 84-6, paragraph (3), item (ii), Article 100-2 and Article 100-4, paragraph (1), item (xxxvii), and Article 14, paragraph (1), Article 23, paragraph (1) and Article 28-3, paragraph (3) of the Supplementary Provisions of the Employees' Pension Insurance Act, the provisions of Articles 6, 11, 13 and 16, the provisions in Article 18 amending Article 16, paragraph (2), item (i), (a), Article 18, paragraph (1), Article 20, paragraph (1), item (iv) and Article 31, paragraphs (3) through (5) of the Act on Special Provisions for the Employees' Pension Insurance Act, etc. Incidental to Enforcement of International Social Security Agreements (hereinafter referred to as the "Social Security Agreements Special Provisions Act"), the provision in Article 28 amending Article 82-4 (including its heading) of the Defined-Benefit Corporate Pension Act, the provisions in Article 33 amending Article 199, paragraph (1) and Article 204, paragraph (1), item (xx) of the Health Insurance Act, and the provisions of Article 34, the provisions of the following paragraph and paragraph (3), Article 2, paragraphs (2) through (4) of the following Article, and Articles 3, 3-2, 40 and 41 of the Supplementary Provisions, the provision in Article 42 of the Supplementary Provisions amending Article 139, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), the provision in Article 44 of the Supplementary Provisions amending paragraph (14) of the Supplementary Provisions of the Act on Social Insurance Examiners and the Examination Committee of Social Insurance (Act No. 206 of 1953) (limited to the part replacing "Article 29, paragraph (5) of the Supplementary Provisions" with "Article 29, paragraph (6) of the Supplementary Provisions"), and the provisions of Article 55 of the Supplementary Provisions: the date of promulgation;
第一条中国民年金法第二十八条第五項第二号、第三十七条及び第百二条第二項並びに附則第九条第一項及び第九条の三第三項の改正規定、第二条中厚生年金保険法第四十四条の三第五項第二号、第五十八条第一項第四号、第八十四条の六第三項第二号、第百条の二及び第百条の四第一項第三十七号並びに附則第十四条第一項、第二十三条第一項及び第二十八条の三第三項の改正規定、第六条、第十一条、第十三条及び第十六条の規定、第十八条中社会保障協定の実施に伴う厚生年金保険法等の特例等に関する法律（以下「協定実施特例法」という。）第十六条第二項第一号イ、第十八条第一項、第二十条第一項第四号及び第三十一条第三項から第五項までの改正規定、第二十八条中確定給付企業年金法第八十二条の四（見出しを含む。）の改正規定、第三十三条中健康保険法第百九十九条第一項及び第二百四条第一項第二十号の改正規定並びに第三十四条の規定並びに次項及び第三項並びに次条第二項から第四項まで、附則第三条、第三条の二、第四十条及び第四十一条の規定、附則第四十二条中雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第百三十九条第二項の改正規定、附則第四十四条中社会保険審査官及び社会保険審査会法（昭和二十八年法律第二百六号）附則第十四項の改正規定（「附則第二十九条第五項」を「附則第二十九条第六項」に改める部分に限る。）並びに附則第五十五条の規定 公布の日
Omitted
略
the provision amending Article 12, item (v) of the Employees' Pension Insurance Act in Article 3, the provision making item (xliii) of Article 100-4, paragraph (1) of that Act item (xliv) of that paragraph, moving down items (xl) through (xlii) of that paragraph by one item each, and adding one item after item (xxxix) of that paragraph, the provisions amending Article 100-10, paragraph (1), items (x) and (xxxvii) of that Act, and the provision adding one Article after Article 4-5 of the Supplementary Provisions of that Act, the provision amending Article 17, paragraph (1) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act in Article 12 (limited to the part replacing "and Article 4-3, paragraph (1) of the Supplementary Provisions" with "and Article 4-3, paragraph (1), and Article 4-6, paragraphs (2) and (4) of the Supplementary Provisions"), the provision amending paragraph (2), item (i) of that Article, and the provision amending Article 46, paragraph (1) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act (limited to the part replacing ", that paragraph" with ", that paragraph and Article 8-3-2, paragraphs (2) and (4) of the Supplementary Provisions of that Act"), the provisions amending the table in Article 5, paragraph (3) and the table in Article 38, paragraph (3) of the Supplementary Provisions of the 2013 Amendment Act in Article 15, the provision amending Article 26 (including its heading) of the Social Security Agreements Special Provisions Act in Article 18, the provisions amending Article 4, paragraph (1), item (iii)-2, Article 8, paragraph (1), Article 54-2, paragraph (1), Article 62, Article 64, Article 69, Article 70, paragraph (2), Article 71 and Article 74-2, paragraph (1) of the Defined Contribution Pension Act in Article 29, and the provisions of Article 33 (excluding the amending provisions set forth in items (i) and (xiv)), and the provisions of Articles 17, 33 and 38 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation;
第三条中厚生年金保険法第十二条第五号の改正規定、同法第百条の四第一項第四十三号を同項第四十四号とし、同項第四十号から同項第四十二号までを一号ずつ繰り下げ、同項第三十九号の次に一号を加える改正規定並びに同法第百条の十第一項第十号及び第三十七号の改正規定並びに同法附則第四条の五の次に一条を加える改正規定、第十二条中平成二十四年機能強化法附則第十七条第一項の改正規定（「及び附則第四条の三第一項」を「並びに附則第四条の三第一項並びに第四条の六第二項及び第四項」に改める部分に限る。）、同条第二項第一号の改正規定及び平成二十四年機能強化法附則第四十六条第一項の改正規定（「、同項」を「、同項並びに同法附則第八条の三の二第二項及び第四項」に改める部分に限る。）、第十五条中平成二十五年改正法附則第五条第三項の表及び第三十八条第三項の表の改正規定、第十八条中協定実施特例法第二十六条（見出しを含む。）の改正規定、第二十九条中確定拠出年金法第四条第一項第三号の二、第八条第一項、第五十四条の二第一項、第六十二条、第六十四条、第六十九条、第七十条第二項、第七十一条及び第七十四条の二第一項の改正規定並びに第三十三条の規定（第一号及び第十四号に掲げる改正規定を除く。）並びに附則第十七条、第三十三条及び第三十八条の規定 公布の日から起算して三年を超えない範囲内において政令で定める日
Omitted
略
the provisions in Article 28 amending the heading preceding Article 100 of the Defined-Benefit Corporate Pension Act and that Article, the provisions in Article 29 amending Article 50 (including its heading) and Article 123, item (v) of the Defined Contribution Pension Act, and the provisions of Article 31, and the provisions of Articles 36 and 43 of the Supplementary Provisions, the provisions of Article 44 of the Supplementary Provisions (excluding the amending provisions set forth in item (i)), and the provisions of Articles 45 through 54 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation;
第二十八条中確定給付企業年金法第百条の前の見出し及び同条の改正規定、第二十九条中確定拠出年金法第五十条（見出しを含む。）及び第百二十三条第五号の改正規定並びに第三十一条の規定並びに附則第三十六条及び第四十三条の規定、附則第四十四条の規定（第一号に掲げる改正規定を除く。）並びに附則第四十五条から第五十四条までの規定 公布の日から起算して五年を超えない範囲内において政令で定める日
Supplementary Provisions, Article 2Review, Etc.
第二条（検討等）
The government is to, promptly after this Act comes into effect, taking into consideration the status of enforcement, etc. of each Act as amended by this Act, from the viewpoint of further advancing efforts to make the public pension system sustainable in the long term, further strengthening its security functions in response to changes in socioeconomic situations, and ensuring fairness between and within generations, continue to examine the matters set forth in the items of Article 6, paragraph (2) of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013) and the strengthening of the income redistribution function of the public pension system and other necessary matters (excluding the matters specified in the following paragraph through paragraph (4)), with respect to the public pension system and systems related to it, and is to take necessary measures based on the results thereof.
政府は、この法律の施行後速やかに、この法律による改正後のそれぞれの法律の施行の状況等を勘案し、公的年金制度を長期的に持続可能な制度とする取組を更に進め、社会経済情勢の変化に対応した保障機能を一層強化し、並びに世代間及び世代内の公平性を確保する観点から、公的年金制度及びこれに関連する制度について、持続可能な社会保障制度の確立を図るための改革の推進に関する法律（平成二十五年法律第百十二号）第六条第二項各号に掲げる事項及び公的年金制度の所得再分配機能の強化その他必要な事項（次項から第四項までに定める事項を除く。）について引き続き検討を加え、その結果に基づいて必要な措置を講ずるものとする。
The government is to, in light of the state of enforcement of each Act as amended by this Act, the current state and outlook of finances prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act, which are prepared for the first time on or after the date of promulgation of this Act, and other matters, while paying attention to the ideal form, etc. of the National Health Insurance system, continue to examine the scope of application of employees' pension insurance and Health Insurance, and is to take necessary measures based on the results thereof.
政府は、この法律による改正後のそれぞれの法律の施行の状況、この法律の公布の日以後初めて作成される国民年金法第四条の三第一項に規定する財政の現況及び見通し、厚生年金保険法第二条の四第一項に規定する財政の現況及び見通し等を踏まえ、国民健康保険制度の在り方等に留意しながら、厚生年金保険及び健康保険の適用範囲について引き続き検討を加え、その結果に基づいて必要な措置を講ずるものとする。
Supplementary Provisions, Article 32Transitional Measures Concerning Simplified Corporate-Type Pension Plans
第三十二条（簡易企業型年金に関する経過措置）
With respect to the simplified corporate-type pension plan prescribed in Article 3, paragraph (5) of the Defined Contribution Pension Act prior to its amendment by the provisions of Article 29 (hereinafter referred to in this Article as the "Former Defined Contribution Pension Act") for which approval under paragraph (1) of that Article has been obtained at the time this Act comes into effect, the provisions of Article 19, paragraph (2) and Article 23, paragraph (1) of the Former Defined Contribution Pension Act remain in force. In this case, the phrase "simplified corporate-type pension plan" in Article 19, paragraph (2) and Article 23, paragraph (1) of the Former Defined Contribution Pension Act is deemed to be replaced with "simplified corporate-type pension plan (meaning the simplified corporate-type pension plan prescribed in Article 3, paragraph (5) of the Defined Contribution Pension Act prior to its amendment by the provisions of Article 29 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 (Act No. 74 of 2025))", and the phrase "in accordance with the standards specified by Cabinet Order" in Article 19, paragraph (2) of the Former Defined Contribution Pension Act is deemed to be replaced with "being a fixed amount and".
この法律の施行の際現に第二十九条の規定による改正前の確定拠出年金法（以下この条において「旧確定拠出年金法」という。）第三条第一項の承認を受けている同条第五項に規定する簡易企業型年金については、旧確定拠出年金法第十九条第二項及び第二十三条第一項の規定は、なおその効力を有する。この場合において、旧確定拠出年金法第十九条第二項及び第二十三条第一項中「簡易企業型年金」とあるのは「簡易企業型年金（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）第二十九条の規定による改正前の確定拠出年金法第三条第五項に規定する簡易企業型年金をいう。）」と、旧確定拠出年金法第十九条第二項中「政令で定める基準に従い」とあるのは「定額であって」とする。
Supplementary Provisions, Article 41Transitional Measures Concerning the Application of Penal Provisions
第四十一条（罰則の適用に関する経過措置）
With respect to the application of penal provisions to an act committed before this Act (with respect to the provisions set forth in item (xv) of Article 1, paragraph (1) of the Supplementary Provisions, before those provisions) comes into effect, and to an act committed on or after the effective date of item (xv) in a case where those provisions are to remain in force under Article 36, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条第一項第十五号に掲げる規定については、当該規定）の施行前にした行為及び附則第三十六条第一項の規定によりなおその効力を有することとされる場合における第十五号施行日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 55Delegation to Cabinet Order
第五十五条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。