# 厚生年金保険法施行令 / Order for Enforcement of the Employees' Pension Insurance Act — 第四条の二の十 (Article 4-2-10)

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- Law: 厚生年金保険法施行令 (Order for Enforcement of the Employees' Pension Insurance Act), 昭和二十九年政令第百十号
- English title "Order for Enforcement of the Employees' Pension Insurance Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四条の二の十 (Article 4-2-10)（法第八十四条の六第四項第一号の厚生年金勘定の積立金に相当する政令で定めるもの） — address `art-4-2-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10
- e-Gov law ID: 329CO0000000110 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第四条の二の十（法第八十四条の六第四項第一号の厚生年金勘定の積立金に相当する政令で定めるもの） — Matters Specified by Cabinet Order as Equivalent to the Reserves in the Employees' Pension Section of the Pension Special Account under Article 84-6, paragraph (4), item (i) of the Act
<sup>caption: machine translation, not official</sup>
<sup>art-4-2-10 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10</sup>

**第一項**  法第八十四条の六第四項第一号に規定する厚生年金勘定の積立金に相当するものとして政令で定めるものは、次のとおりとする。
<sup>art-4-2-10/par-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10/par-1</sup>
The matters specified by Cabinet Order as equivalent to the reserves in the employees' pension section of the pension special account prescribed in Article 84-6, paragraph (4), item (i) of the Act are as follows:
<sup>machine translation, not official</sup>

**一**  全ての存続厚生年金基金及び平成二十五年改正法附則第三条第十三号に規定する存続連合会（以下「存続連合会」という。）が解散した場合に年金特別会計の厚生年金勘定の積立金が増加する額に相当する額として算定した金額（平成二十五年改正法附則第二十八条第三項に規定する清算未了特定基金が同項若しくは平成二十五年改正法附則第三十一条第二項の規定により納付を猶予されている平成二十五年改正法第一条の規定による改正前の法附則第三十条に規定する責任準備金相当額又は平成二十五年改正法第一条の規定による改正前の法附則第三十三条第三項に規定する減額責任準備金相当額のうちまだ徴収されていない金額を含む。）
<sup>art-4-2-10/par-1/item-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10/par-1/item-1</sup>
The amount calculated as the amount equivalent to the amount by which the reserves in the employees' pension section of the pension special account would increase if all surviving employees' pension funds and the surviving Pension Fund Association prescribed in Article 3, item (xiii) of the Supplementary Provisions of the 2013 Amendment Act (hereinafter referred to as the "surviving Pension Fund Association") were dissolved (including the portion not yet collected of the liability reserve equivalent prescribed in Article 30 of the Supplementary Provisions of the Act as it was before amendment by the provisions of Article 1 of the 2013 Amendment Act or the reduced liability reserve equivalent prescribed in Article 33, paragraph (3) of the Supplementary Provisions of the Act as it was before amendment by the provisions of Article 1 of the 2013 Amendment Act, payment of which a specified fund not yet wound up prescribed in Article 28, paragraph (3) of the Supplementary Provisions of the 2013 Amendment Act has been allowed to defer pursuant to the provisions of that paragraph or Article 31, paragraph (2) of the Supplementary Provisions of the 2013 Amendment Act);
<sup>machine translation, not official</sup>

**二**  平成七年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（平成七年法律第六十号）第六条第二項、平成八年度における財政運営のための公債の発行の特例等に関する法律（平成八年法律第四十一号）第三条第二項、平成九年度における財政運営のための公債の発行の特例等に関する法律（平成九年法律第二十七号）第三条第二項及び平成十年度における財政運営のための公債の発行の特例等に関する法律（平成十年法律第三十五号）第三条第二項の規定により一般会計から年金特別会計の厚生年金勘定へ繰り入れるべき金額（これらの規定により既に繰り入れられた金額を除く。）に相当する金額
<sup>art-4-2-10/par-1/item-2 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10/par-1/item-2</sup>
The amount equivalent to the amounts to be transferred from the general account to the employees' pension section of the pension special account pursuant to the provisions of Article 6, paragraph (2) of the Act on Special Provisions on Transfer of Money for National Government Bonds Consolidation Fund, in Relation to Financial Management of Fiscal 1995 (Act No. 60 of 1995), Article 3, paragraph (2) of the Act on Special Provisions concerning Issuance of Government Bonds for Financial Management of Fiscal 1996 (Act No. 41 of 1996), Article 3, paragraph (2) of the Act on Special Provisions concerning Issuance of Government Bonds for Financial Management of Fiscal 1997 (Act No. 27 of 1997) and Article 3, paragraph (2) of the Act on Special Provisions concerning Issuance of Government Bonds for Financial Management of Fiscal 1998 (Act No. 35 of 1998) (excluding the amounts already transferred pursuant to those provisions);
<sup>machine translation, not official</sup>

**三**  独立行政法人福祉医療機構の資本金（独立行政法人福祉医療機構法（平成十四年法律第百六十六号）附則第五条の二第五項に規定する承継債権管理回収勘定に属するものであつて、年金特別会計の厚生年金勘定に係るものに限る。）に相当する金額
<sup>art-4-2-10/par-1/item-3 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-10/par-1/item-3</sup>
The amount equivalent to the capital of the Welfare and Medical Service Agency, Independent Administrative Agency (limited to that which belongs to the succeeded claims management and collection account prescribed in Article 5-2, paragraph (5) of the Supplementary Provisions of the Act on the Welfare and Medical Service Agency, Independent Administrative Agency (Act No. 166 of 2002) and which relates to the employees' pension section of the pension special account).
<sup>machine translation, not official</sup>

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## Cites
- art-4-2-10: 法第八十四条の六第四項第一号 → 厚生年金保険法 第八十四条の六第四項第一号 (Article 84-6, paragraph (4), item (i)), art-84-6/par-4/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-84-6/par-4/item-1 (e-Gov law ID 329AC0000000115)
- art-4-2-10/par-1: 法第八十四条の六第四項第一号 → 厚生年金保険法 第八十四条の六第四項第一号 (Article 84-6, paragraph (4), item (i)), art-84-6/par-4/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-84-6/par-4/item-1 (e-Gov law ID 329AC0000000115)
- art-4-2-10/par-1/item-2: 平成七年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（平成七年法律第六十号）第六条第二項 → e-Gov law 407AC0000000060, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-4-2-10/par-1/item-2: 平成八年度における財政運営のための公債の発行の特例等に関する法律（平成八年法律第四十一号）第三条第二項 → e-Gov law 408AC0000000041, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-4-2-10/par-1/item-2: 平成九年度における財政運営のための公債の発行の特例等に関する法律（平成九年法律第二十七号）第三条第二項 → e-Gov law 409AC0000000027, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-4-2-10/par-1/item-2: 平成十年度における財政運営のための公債の発行の特例等に関する法律（平成十年法律第三十五号）第三条第二項 → e-Gov law 410AC0000000035, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- e-Gov 法令検索, Digital Agency (デジタル庁) — 厚生年金保険法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/329CO0000000110/20261001_508CO0000000276), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-enforcement-order-20261106T164949-017, translated 2026-11-07
- This site's parser, version 229 — 厚生年金保険法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06
