# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十八条 (Article 88) - Law: 厚生年金保険法 (Employees' Pension Insurance Act), 昭和二十九年法律第百十五号 - English title "Employees' Pension Insurance Act": Ministry of Justice translation - Kind: Act — 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: 第八十八条 (Article 88)（先取特権の順位） — address `art-88` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-88 - Every provision below carries its address and both URLs 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. --- ### 第八十八条（先取特権の順位） — (Ordinal Position among Statutory Liens) caption: Ministry of Justice translation — Japanese Law Translation Database System art-88 · https://japanlaw.org/en/employees-pension-insurance-act/art-88 · https://japanlaw.org/l/329AC0000000115/art-88 **第一項** 保険料その他この法律の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。 art-88/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/art-88/par-1 · https://japanlaw.org/l/329AC0000000115/art-88/par-1 The ordinal position among statutory liens of insurance premiums and other monies to be collected under the provisions of this Act is following national taxes and local taxes. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 第八十九条の二第一項（適用除外） — https://japanlaw.org/en/employees-pension-insurance-act/art-89-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-89-2/par-1 - 厚生年金保険法 附則第八十二条第一項（徴収金の督促及び滞納処分等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-1 - 厚生年金保険法 附則第八十二条第二項（徴収金の督促及び滞納処分等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 厚生年金保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/329AC0000000115/20261001_507AC0000000074), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Employees' Pension Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3554/tb), retrieved 2026-10-13 - This site's parser, version 190 — 厚生年金保険法 — structure, counts, cross-references and defined terms, computed 2026-10-13