# 厚生年金保険法 / Employees' Pension Insurance Act — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（厚生年金保険事業に要する費用の負担の特例） — address `suppl-3601-34/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79 - 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. --- ### 第七十九条（厚生年金保険事業に要する費用の負担の特例） — Special Provisions on the Burden of Expenses for the Employees' Pension Insurance Program caption: machine translation, not official suppl-3601-34/art-79 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79 **第一項** 国庫は、毎年度、厚生年金保険法第八十条の規定によるほか、同法による保険給付、旧厚生年金保険法による保険給付、附則第八十七条第二項の規定により厚生年金保険の実施者たる政府が支給するものとされた保険給付、平成八年改正法附則第十六条第三項の規定により厚生年金保険の実施者たる政府が支給するものとされた年金たる給付及び平成十三年統合法附則第十六条第三項の規定により厚生年金保険の実施者たる政府が支給するものとされた年金である給付に要する費用のうち、次の各号に掲げる額を負担する。 suppl-3601-34/art-79/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79/par-1 In each fiscal year, in addition to the provisions of Article 80 of the Employees' Pension Insurance Act, the national treasury bears the amounts listed in the following items out of the expenses required for insurance benefits under the Employees' Pension Insurance Act, insurance benefits under the former Employees' Pension Insurance Act, insurance benefits that the government as the executor of employees' pension insurance is to pay pursuant to the provisions of Article 87, paragraph (2) of the Supplementary Provisions, pension benefits that the government as the executor of employees' pension insurance is to pay pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions of the 1996 Amendment Act, and benefits in the form of pensions that the government as the executor of employees' pension insurance is to pay pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions of the 2001 Integration Act: machine translation, not official **一** 昭和三十六年四月一日前の厚生年金保険の被保険者期間（附則第四十七条第一項の規定又は他の法令の規定により厚生年金保険の被保険者であつた期間とみなされた期間に係るものを含み、第一号厚生年金被保険者期間に係るものに限る。以下この条において同じ。）を計算の基礎とする費用に相当するものとして政令で定める部分に相当する額の百分の二十（同月前の附則第五十二条に規定する旧第三種被保険者等であつた期間に係る厚生年金保険の被保険者期間を計算の基礎とする費用に相当するものとして政令で定める部分（他の法令の規定により国庫の負担すべき費用が定められた部分を除く。）に相当する額については、その額の百分の二十五とし、同月前の平成八年改正法附則第三条第八号に規定する旧適用法人共済組合員期間に係る厚生年金保険の被保険者期間を計算の基礎とする費用に相当するものとして政令で定める部分（他の法令の規定により国庫の負担すべき費用が定められた部分を除く。）及び同月前の平成十三年統合法附則第二条第一項第七号に規定する旧農林共済組合員期間に係る厚生年金保険の被保険者期間を計算の基礎とする費用に相当するものとして政令で定める部分（他の法令の規定により国庫の負担すべき費用が定められた部分を除く。）に相当する額については、その額の百分の二十の範囲内で政令で定める割合とする。）に相当する額 suppl-3601-34/art-79/par-1/item-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79/par-1/item-1 an amount equivalent to 20/100 of the amount equivalent to the portion specified by Cabinet Order as corresponding to the expenses for which the insured period covered by employees' pension insurance before April 1, 1961 (including the period pertaining to a period deemed to have been a period as an insured covered by employees' pension insurance pursuant to the provisions of Article 47, paragraph (1) of the Supplementary Provisions or other laws and regulations, and limited to that pertaining to a category I EPI insured period; the same applies hereinafter in this Article) forms the basis of calculation (or, for the amount equivalent to the portion specified by Cabinet Order as corresponding to the expenses for which the insured period covered by employees' pension insurance pertaining to the period as a former class 3 insured person, etc. prescribed in Article 52 of the Supplementary Provisions before April 1961 forms the basis of calculation (excluding the portion for which the expenses to be borne by the national treasury are determined by other laws and regulations), 25/100 of that amount, and for the amount equivalent to the portion specified by Cabinet Order as corresponding to the expenses for which the insured period covered by employees' pension insurance pertaining to the period of former applicable corporation mutual aid membership prescribed in Article 3, item (viii) of the Supplementary Provisions of the 1996 Amendment Act before April 1961 forms the basis of calculation (excluding the portion for which the expenses to be borne by the national treasury are determined by other laws and regulations) and the portion specified by Cabinet Order as corresponding to the expenses for which the insured period covered by employees' pension insurance pertaining to the period of former agriculture, forestry and fishery mutual aid membership prescribed in Article 2, paragraph (1), item (vii) of the Supplementary Provisions of the 2001 Integration Act before April 1961 forms the basis of calculation (excluding the portion for which the expenses to be borne by the national treasury are determined by other laws and regulations), a proportion specified by Cabinet Order within the range of 20/100 of that amount); machine translation, not official **二** 附則第三十五条第一項第一号に規定する旧国民年金法による老齢年金の額に相当する部分（同法第二十七条第一項及び第二項に規定する額に相当する部分を除く。）として政令で定める部分に相当する額の四分の一 suppl-3601-34/art-79/par-1/item-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79/par-1/item-2 one-fourth of the amount equivalent to the portion specified by Cabinet Order as the portion equivalent to the amount of the old-age pension under the former National Pension Act prescribed in Article 35, paragraph (1), item (i) of the Supplementary Provisions (excluding the portion equivalent to the amount prescribed in Article 27, paragraphs (1) and (2) of that Act). machine translation, not official --- ## Cites - suppl-3601-34/art-79/par-1: 厚生年金保険法第八十条 → 厚生年金保険法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/employees-pension-insurance-act/art-80 · https://japanlaw.org/l/329AC0000000115/art-80 - suppl-3601-34/art-79/par-1: 附則第八十七条第二項 → 厚生年金保険法 附則第八十七条第二項 (Supplementary Provisions, Article 87, paragraph (2)), suppl-3601-34/art-87/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-87/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-87/par-2 - suppl-3601-34/art-79/par-1/item-1: 附則第四十七条第一項 → 厚生年金保険法 附則第四十七条第一項 (Supplementary Provisions, Article 47, paragraph (1)), suppl-3601-34/art-47/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-47/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-47/par-1 - suppl-3601-34/art-79/par-1/item-1: この条 → 厚生年金保険法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-3601-34/art-79 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79 - suppl-3601-34/art-79/par-1/item-1: 附則第五十二条 → 厚生年金保険法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-3601-34/art-52 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-52 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-52 - suppl-3601-34/art-79/par-1/item-1: 平成八年改正法附則第三条第八号 → 厚生年金保険法 附則第三条第一項第八号 (Supplementary Provisions, Article 3, paragraph (1), item (viii)), suppl-4081-82/art-3/par-1/item-8 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4081-82/art-3/par-1/item-8 · https://japanlaw.org/l/329AC0000000115/suppl-4081-82/art-3/par-1/item-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 厚生年金保険法 附則第七十九条第一項第一号（厚生年金保険事業に要する費用の負担の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-3601-34/art-79/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-79/par-1/item-1 --- ## 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-20261013T074650-036, 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