# 厚生年金保険法施行令 / Order for Enforcement of the Employees' Pension Insurance Act — 第八条の八 (Article 8-8) This is the Markdown twin of https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第八条の八 (Article 8-8)（拠出金の額の算定に関する特例に係る技術的読替え） — address `art-8-8` - 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-8-8 - 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. --- ### 第八条の八（拠出金の額の算定に関する特例に係る技術的読替え） — Technical Replacement of Terms Relating to Special Provisions on the Calculation of the Amount of Contributions caption: machine translation, not official art-8-8 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8 **第一項** 法附則第二十三条第一項の規定により読み替えられた法第八十四条の六の規定を適用する場合における第四条の二の十一及び第四条の二の十三の規定の適用については、第四条の二の十一第一項中「拠出金算定対象額（」とあるのは「拠出金算定対象額（法附則第二十三条第一項の規定により読み替えられた」と、「合算して得た額」とあるのは「合算して得た額に、当該年度における拠出金算定対象額の見込額に当該年度における支出費按分率（同項に規定する支出費按分率をいう。以下同じ。）の見込値（以下「概算支出費按分率」という。）を乗じて得た額を加えて得た額」と、同条第二項中「及び概算積立金按分率」とあるのは「、概算積立金按分率及び概算支出費按分率」と、同条第四項中「合算して得た額」とあるのは「合算して得た額に、変更後の拠出金算定対象額の見込額に同項の規定により厚生労働大臣が定めた当該年度における当該実施機関に係る概算支出費按分率を乗じて得た額を加えて得た額」と、同条第六項中「及び概算積立金按分率」とあるのは「、概算積立金按分率及び概算支出費按分率」と、第四条の二の十三第一項中「合算した額に、」とあるのは「合算した額に」と、「合計額」とあるのは「合計額に、当該合算した額に組合の支出費按分率を乗じて得た額を加えて得た額」と、同条第二項第二号中「同じ。）」とあるのは「同じ。）に百分の五十を乗じて得た率」と、同条第三項第二号中「控除した率」とあるのは「控除した率に百分の五十を乗じて得た率」とする。 art-8-8/par-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-1 In applying Article 4-2-11 and Article 4-2-13 where the provisions of Article 84-6 of the Act as replaced pursuant to Article 23, paragraph (1) of the Supplementary Provisions of the Act are applied, the phrase "the amount used to calculate contributions prescribed in Article 84-6, paragraph (1) of the Act" in Article 4-2-11, paragraph (1) is deemed to be replaced with "the amount used to calculate contributions prescribed in Article 84-6, paragraph (1) of the Act as replaced pursuant to Article 23, paragraph (1) of the Supplementary Provisions of the Act", the phrase "the amount arrived at by adding them together" is deemed to be replaced with "the amount arrived at by adding, to the amount arrived at by adding them together, the amount arrived at by multiplying the estimated amount used to calculate contributions for that fiscal year by the estimated value of the expenditure allocation rate for that fiscal year (meaning the expenditure allocation rate prescribed in Article 84-6, paragraph (1) of the Act; the same applies hereinafter) (hereinafter referred to as the "estimated expenditure allocation rate")", the phrase "and the estimated reserves allocation rate" in paragraph (2) of that Article is deemed to be replaced with ", the estimated reserves allocation rate and the estimated expenditure allocation rate", the phrase "the amount arrived at by adding them together" in paragraph (4) of that Article is deemed to be replaced with "the amount arrived at by adding, to the amount arrived at by adding them together, the amount arrived at by multiplying the estimated amount used to calculate contributions after the change by the estimated expenditure allocation rate for the implementing organization for that fiscal year set by the Minister of Health, Labour and Welfare pursuant to the provisions of paragraph (2)", the phrase "and the estimated reserves allocation rate" in paragraph (6) of that Article is deemed to be replaced with ", the estimated reserves allocation rate and the estimated expenditure allocation rate", the phrase "合算した額に、" (the sum, followed by a comma) in Article 4-2-13, paragraph (1) is deemed to be replaced with "合算した額に" (the sum, without that comma), the phrase "the total amount" in that paragraph is deemed to be replaced with "the total amount, to which the amount arrived at by multiplying the sum so added together by the mutual aid association's expenditure allocation rate is added", the phrase "the same applies in item (ii) of the following paragraph)" in paragraph (2), item (ii) of that Article is deemed to be replaced with "the same applies in item (ii) of the following paragraph) multiplied by 50/100", and the phrase "the rate arrived at by deducting the percent of revenue from premiums from 1" in paragraph (3), item (ii) of that Article is deemed to be replaced with "the rate arrived at by multiplying by 50/100 the rate arrived at by deducting the percent of revenue from premiums from 1". machine translation, not official **第二項** 前項の規定により読み替えられた第四条の二の十三第一項に規定する組合の支出費按分率は、第一号に掲げる率に第二号に掲げる率を乗じて得た率とする。 art-8-8/par-2 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2 The mutual aid association's expenditure allocation rate prescribed in Article 4-2-13, paragraph (1) as replaced pursuant to the provisions of the preceding paragraph is the rate arrived at by multiplying the rate listed in item (i) by the rate listed in item (ii). machine translation, not official **一** 地方公務員共済組合ごとに、当該地方公務員共済組合に係る当該年度における法第八十四条の三に規定する厚生年金保険給付費等として算定した額に当該地方公務員共済組合が負担する基礎年金拠出金保険料相当分を加えて得た額を、当該年度における地方公務員共済組合の厚生年金保険給付費等として算定した額の総額と当該年度において地方公務員共済組合連合会が納付する基礎年金拠出金保険料相当分を合算した額で除して得た率を基準として、総務省令で定めるところにより、地方公務員共済組合ごとに算定した率 art-8-8/par-2/item-1 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2/item-1 the rate calculated for each Local Public Servants Mutual Aid Association, as prescribed by Order of the Ministry of Internal Affairs and Communications, based on the rate arrived at when the amount arrived at by adding the premium-funded portion of basic pension contributions borne by that Local Public Servants Mutual Aid Association to the amount calculated as expenses for EPI benefits and their equivalent prescribed in Article 84-3 of the Act for that Local Public Servants Mutual Aid Association in that fiscal year is divided by the sum of the total amount calculated as expenses for EPI benefits and their equivalent of the Local Public Servants Mutual Aid Associations in that fiscal year and the premium-funded portion of basic pension contributions paid by the Pension Fund Association for Local Government Officials in that fiscal year; machine translation, not official **二** 百分の五十 art-8-8/par-2/item-2 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2/item-2 50/100. machine translation, not official **第三項** 平成二十七年度から令和八年度までの間において法附則第二十三条の二の規定を適用する場合における第四条の二の十二の規定の適用及び第一項の規定により読み替えられた第四条の二の十三の規定の適用については、これらの規定中「の規定により計算した」とあるのは、「及び法附則第二十三条の二第一項の規定により計算した」とする。 art-8-8/par-3 · https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-3 In applying Article 4-2-12, and Article 4-2-13 as replaced pursuant to the provisions of paragraph (1), where Article 23-2 of the Supplementary Provisions of the Act is applied during the period from fiscal year 2015 through fiscal year 2026, the phrase "calculated pursuant to the provisions of" in those provisions is deemed to be replaced with "calculated pursuant to the provisions of Article 23-2, paragraph (1) of the Supplementary Provisions of the Act and the provisions of". machine translation, not official --- ## Cites - art-8-8/par-1: 法附則第二十三条第一項 → 厚生年金保険法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3291-115/art-23/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-23/par-1 (e-Gov law ID 329AC0000000115) - art-8-8/par-1: 法第八十四条の六 → 厚生年金保険法 第八十四条の六 (Article 84-6), art-84-6 — https://japanlaw.org/en/employees-pension-insurance-act/art-84-6 (e-Gov law ID 329AC0000000115) - art-8-8/par-1: 第四条の二の十一 → 厚生年金保険法施行令 第四条の二の十一 (Article 4-2-11), art-4-2-11 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-11 - art-8-8/par-1: 第四条の二の十三 → 厚生年金保険法施行令 第四条の二の十三 (Article 4-2-13), art-4-2-13 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13 - art-8-8/par-1: 第四条の二の十一第一項 → 厚生年金保険法施行令 第四条の二の十一第一項 (Article 4-2-11, paragraph (1)), art-4-2-11/par-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-11/par-1 - art-8-8/par-1: 同条第二項 → 厚生年金保険法施行令 第四条の二の十一第二項 (Article 4-2-11, paragraph (2)), art-4-2-11/par-2 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-11/par-2 - art-8-8/par-1: 同条第四項 → 厚生年金保険法施行令 第四条の二の十一第四項 (Article 4-2-11, paragraph (4)), art-4-2-11/par-4 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-11/par-4 - art-8-8/par-1: 同条第六項 → 厚生年金保険法施行令 第四条の二の十一第六項 (Article 4-2-11, paragraph (6)), art-4-2-11/par-6 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-11/par-6 - art-8-8/par-1: 第四条の二の十三第一項 → 厚生年金保険法施行令 第四条の二の十三第一項 (Article 4-2-13, paragraph (1)), art-4-2-13/par-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13/par-1 - art-8-8/par-1: 同条第二項第二号 → 厚生年金保険法施行令 第四条の二の十三第二項第二号 (Article 4-2-13, paragraph (2), item (ii)), art-4-2-13/par-2/item-2 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13/par-2/item-2 - art-8-8/par-1: 同条第三項第二号 → 厚生年金保険法施行令 第四条の二の十三第三項第二号 (Article 4-2-13, paragraph (3), item (ii)), art-4-2-13/par-3/item-2 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13/par-3/item-2 - art-8-8/par-2: 前項 → 厚生年金保険法施行令 第八条の八第一項 (Article 8-8, paragraph (1)), art-8-8/par-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-1 - art-8-8/par-2: 第四条の二の十三第一項 → 厚生年金保険法施行令 第四条の二の十三第一項 (Article 4-2-13, paragraph (1)), art-4-2-13/par-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13/par-1 - art-8-8/par-2: 第一号 → 厚生年金保険法施行令 第八条の八第二項第一号 (Article 8-8, paragraph (2), item (i)), art-8-8/par-2/item-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2/item-1 - art-8-8/par-2: 第二号 → 厚生年金保険法施行令 第八条の八第二項第二号 (Article 8-8, paragraph (2), item (ii)), art-8-8/par-2/item-2 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2/item-2 - art-8-8/par-2/item-1: 法第八十四条の三 → 厚生年金保険法 第八十四条の三 (Article 84-3), art-84-3 — https://japanlaw.org/en/employees-pension-insurance-act/art-84-3 (e-Gov law ID 329AC0000000115) - art-8-8/par-3: 法附則第二十三条の二 → 厚生年金保険法 附則第二十三条の二 (Supplementary Provisions, Article 23-2), suppl-3291-115/art-23-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-23-2 (e-Gov law ID 329AC0000000115) - art-8-8/par-3: 第四条の二の十二 → 厚生年金保険法施行令 第四条の二の十二 (Article 4-2-12), art-4-2-12 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-12 - art-8-8/par-3: 第一項 → 厚生年金保険法施行令 第八条の八第一項 (Article 8-8, paragraph (1)), art-8-8/par-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-1 - art-8-8/par-3: 第四条の二の十三 → 厚生年金保険法施行令 第四条の二の十三 (Article 4-2-13), art-4-2-13 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13 - art-8-8/par-3: 法附則第二十三条の二第一項 → 厚生年金保険法 附則第二十三条の二第一項 (Supplementary Provisions, Article 23-2, paragraph (1)), suppl-3291-115/art-23-2/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-1 (e-Gov law ID 329AC0000000115) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 厚生年金保険法施行令 第四条の二の七第一項（地方公務員共済組合の交付金の交付） — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-7/par-1 - 厚生年金保険法施行令 第四条の二の十三第一項（地方公務員共済組合の拠出金の負担） — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-4-2-13/par-1 - 厚生年金保険法施行令 第八条の八第二項（拠出金の額の算定に関する特例に係る技術的読替え） — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-2 - 厚生年金保険法施行令 第八条の八第三項（拠出金の額の算定に関する特例に係る技術的読替え） — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/art-8-8/par-3 --- ## 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-20261106T164949-032, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch employees-pension-insurance-act-enforcement-order-20261106T164949-032, 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