# 厚生年金保険法施行令 / Order for Enforcement of the Employees' Pension Insurance Act — 第四条の三 (Article 4-3)

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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: 第四条の三 (Article 4-3)（財務大臣への権限の委任） — address `art-4-3`
- 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-4-3
- 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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### 第四条の三（財務大臣への権限の委任） — Delegation of Authority to the Minister of Finance
<sup>caption: machine translation, not official</sup>
<sup>art-4-3 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3</sup>

**第一項**  厚生労働大臣は、法第百条の五第一項の規定により滞納処分等その他の処分の権限を委任する場合においては、次に掲げるものを除き、その全部を財務大臣に委任する。
<sup>art-4-3/par-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1</sup>
In the case where the Minister of Health, Labour and Welfare delegates authority for measures to collect arrears, related authority, and other such dispositions pursuant to the provisions of Article 100-5, paragraph (1) of the Act, the Minister delegates all of that authority to the Minister of Finance, excluding the following:
<sup>machine translation, not official</sup>

**一**  法第八十九条の規定によりその例によるものとされる国税徴収法（昭和三十四年法律第百四十七号）第百三十八条の規定による告知
<sup>art-4-3/par-1/item-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-1</sup>
notification under the provisions of Article 138 of the National Tax Collection Act (Act No. 147 of 1959) that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**二**  法第八十九条の規定によりその例によるものとされる国税徴収法第百五十三条第一項の規定による滞納処分の執行の停止
<sup>art-4-3/par-1/item-2 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-2</sup>
suspension of the execution of measures to collect arrears under the provisions of Article 153, paragraph (1) of the National Tax Collection Act that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**三**  法第八十九条の規定によりその例によるものとされる国税通則法（昭和三十七年法律第六十六号）第十一条の規定による延長
<sup>art-4-3/par-1/item-3 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-3</sup>
extension under the provisions of Article 11 of the Act on General Rules for National Taxes (Act No. 66 of 1962) that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**四**  法第八十九条の規定によりその例によるものとされる国税通則法第三十六条第一項の規定による告知
<sup>art-4-3/par-1/item-4 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-4</sup>
notification under the provisions of Article 36, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**五**  法第八十九条の規定によりその例によるものとされる国税通則法第五十五条第一項の規定による受託
<sup>art-4-3/par-1/item-5 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-5</sup>
acceptance of entrustment under the provisions of Article 55, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**六**  法第八十九条の規定によりその例によるものとされる国税通則法第六十三条の規定による免除
<sup>art-4-3/par-1/item-6 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-6</sup>
exemption under the provisions of Article 63 of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**七**  法第八十九条の規定によりその例によるものとされる国税通則法第百二十三条第一項の規定による交付
<sup>art-4-3/par-1/item-7 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-7</sup>
delivery under the provisions of Article 123, paragraph (1) of the Act on General Rules for National Taxes that is to be followed pursuant to the provisions of Article 89 of the Act;
<sup>machine translation, not official</sup>

**八**  前各号に掲げるもののほか、厚生労働省令で定める権限
<sup>art-4-3/par-1/item-8 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-8</sup>
Authority specified by Order of the Ministry of Health, Labour and Welfare, in addition to that listed in the preceding items.
<sup>machine translation, not official</sup>

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## Cites
- art-4-3/par-1: 法第百条の五第一項 → 厚生年金保険法 第百条の五第一項 (Article 100-5, paragraph (1)), art-100-5/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-100-5/par-1 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-1: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-1: 国税徴収法（昭和三十四年法律第百四十七号）第百三十八条 → 国税徴収法 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/national-tax-collection-act/art-138 (e-Gov law ID 334AC0000000147)
- art-4-3/par-1/item-2: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-2: 国税徴収法第百五十三条第一項 → 国税徴収法 第百五十三条第一項 (Article 153, paragraph (1)), art-153/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-153/par-1 (e-Gov law ID 334AC0000000147)
- art-4-3/par-1/item-3: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-3: 国税通則法（昭和三十七年法律第六十六号）第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 (e-Gov law ID 337AC0000000066)
- art-4-3/par-1/item-4: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-4: 国税通則法第三十六条第一項 → 国税通則法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-36/par-1 (e-Gov law ID 337AC0000000066)
- art-4-3/par-1/item-5: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-5: 国税通則法第五十五条第一項 → 国税通則法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-55/par-1 (e-Gov law ID 337AC0000000066)
- art-4-3/par-1/item-6: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-6: 国税通則法第六十三条 → 国税通則法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/national-tax-general-rules-act/art-63 (e-Gov law ID 337AC0000000066)
- art-4-3/par-1/item-7: 法第八十九条 → 厚生年金保険法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/employees-pension-insurance-act/art-89 (e-Gov law ID 329AC0000000115)
- art-4-3/par-1/item-7: 国税通則法第百二十三条第一項 → 国税通則法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-123/par-1 (e-Gov law ID 337AC0000000066)
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第一号 (Article 4-3, paragraph (1), item (i)), art-4-3/par-1/item-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-1
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第二号 (Article 4-3, paragraph (1), item (ii)), art-4-3/par-1/item-2 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-2
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第三号 (Article 4-3, paragraph (1), item (iii)), art-4-3/par-1/item-3 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-3
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第四号 (Article 4-3, paragraph (1), item (iv)), art-4-3/par-1/item-4 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-4
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第五号 (Article 4-3, paragraph (1), item (v)), art-4-3/par-1/item-5 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-5
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第六号 (Article 4-3, paragraph (1), item (vi)), art-4-3/par-1/item-6 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-6
- art-4-3/par-1/item-8: 前各号 → 厚生年金保険法施行令 第四条の三第一項第七号 (Article 4-3, paragraph (1), item (vii)), art-4-3/par-1/item-7 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-7

## Cited by

1 provision cites this one. No official source publishes this direction.

- 厚生年金保険法施行令 第四条の三第一項第八号（財務大臣への権限の委任） — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-3/par-1/item-8

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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-20261106T164949-019, 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
