# 厚生年金保険法 / Employees' Pension Insurance Act — 第十七条の十四 (Supplementary Provisions, Article 17-14) - 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: 第十七条の十四 (Supplementary Provisions, Article 17-14)（延滞金の割合の特例） — address `suppl-3291-115/art-17-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-17-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14 - 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. --- ### 第十七条の十四（延滞金の割合の特例） — Special Provisions on the Rate of Delinquency Charges caption: machine translation, not official suppl-3291-115/art-17-14 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-17-14 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14 **第一項** 第八十七条第一項（同条第六項の規定により読み替えて適用する場合を含む。）及び平成二十五年改正法附則第五条第一項の規定によりなおその効力を有するものとされた平成二十五年改正法第一条の規定による改正前の第百四十一条第一項において準用する平成二十五年改正法第一条の規定による改正前の第八十七条第一項（同条第六項の規定により読み替えて適用する場合（平成二十五年改正法附則第五条第一項の規定によりなおその効力を有するものとされた平成二十五年改正法第一条の規定による改正前の第百三十六条において準用する平成二十五年改正法第一条の規定による改正前の第四十条の二の規定による徴収金について適用する場合に限る。）を含む。）に規定する延滞金の年十四・六パーセントの割合及び年七・三パーセントの割合は、当分の間、これらの規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。以下この条において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。 suppl-3291-115/art-17-14/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-17-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14/par-1 The rate of 14.6% per annum and the rate of 7.3% per annum for the delinquency charges prescribed in Article 87, paragraph (1) (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87) and in Article 87, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87 (limited to its application to monies to be collected under the provisions of Article 40-2 prior to the amendment by Article 1 of the 2013 Amendment Act, as applied mutatis mutandis in Article 136 prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act)), as applied mutatis mutandis in Article 141, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act are, for the time being, notwithstanding those provisions, if the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than 7.3% per annum, during that year, for the rate of 14.6% per annum, the rate obtained by adding 7.3% per annum to that special base rate for delinquent tax, and for the rate of 7.3% per annum, the rate obtained by adding 1% per annum to that special base rate for delinquent tax (or 7.3% per annum, if that added rate exceeds 7.3% per annum). machine translation, not official --- ## Cites - suppl-3291-115/art-17-14/par-1: 第八十七条第一項 → 厚生年金保険法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 - suppl-3291-115/art-17-14/par-1: 同条第六項 → 厚生年金保険法 第八十七条第六項 (Article 87, paragraph (6)), art-87/par-6 — https://japanlaw.org/en/employees-pension-insurance-act/art-87/par-6 · https://japanlaw.org/l/329AC0000000115/art-87/par-6 - suppl-3291-115/art-17-14/par-1: 平成二十五年改正法附則第五条第一項 → 厚生年金保険法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4251-63/art-5/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-5/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-1 - suppl-3291-115/art-17-14/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - suppl-3291-115/art-17-14/par-1: この条 → 厚生年金保険法 附則第十七条の十四 (Supplementary Provisions, Article 17-14), suppl-3291-115/art-17-14 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-17-14 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第十七条の十四第一項（延滞金の割合の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3291-115/art-17-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14/par-1 - 厚生年金保険法 附則第二条第一項（適用区分） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4211-36/art-2/par-1 - 厚生年金保険法 附則第十七条第一項第二号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4261-64/art-17/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4261-64/art-17/par-1/item-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 - claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-20261013T074650-013, translated 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