# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十七条の二 (Supplementary Provisions, Article 27-2) - 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: 第二十七条の二 (Supplementary Provisions, Article 27-2)（平成二十五年度及び平成二十六年度における厚生年金保険法による年金たる保険給付の額の計算に関する経過措置の特例） — address `suppl-4161-104/art-27-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2 - 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. --- ### 第二十七条の二（平成二十五年度及び平成二十六年度における厚生年金保険法による年金たる保険給付の額の計算に関する経過措置の特例） — Special Provisions for Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits under the Employees' Pension Insurance Act in Fiscal Year 2013 and Fiscal Year 2014 caption: machine translation, not official suppl-4161-104/art-27-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2 **第一項** 平成二十五年度及び平成二十六年度の各年度における前条の規定の適用については、同条第一項中「次項の規定」とあるのは「次条の規定により読み替えられた次項の規定」と、同条第二項の表下欄中「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八を」とあるのは「〇・九七八を」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この条の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至った場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」とする。 suppl-4161-104/art-27-2/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2/par-1 With regard to the application of the preceding Article in each of fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as the terms are replaced under the provisions of the following Article"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease" in the lower column of the table in paragraph (2) of that Article is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by that rate specified by Cabinet Order"; the phrase "0.988" is deemed to be replaced with "0.978"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this Article, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by that rate specified by Cabinet Order"; and the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by that rate specified by Cabinet Order". machine translation, not official --- ## Cites - suppl-4161-104/art-27-2/par-1: 前条 → 厚生年金保険法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4161-104/art-27 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27 - suppl-4161-104/art-27-2/par-1: 同条第一項 → 厚生年金保険法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4161-104/art-27/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-1 - suppl-4161-104/art-27-2/par-1: 次項 → 厚生年金保険法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4161-104/art-27/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-2 - suppl-4161-104/art-27-2/par-1: 次条 → 厚生年金保険法 附則第二十七条の二 (Supplementary Provisions, Article 27-2), suppl-4161-104/art-27-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2 - suppl-4161-104/art-27-2/par-1: この項 → 厚生年金保険法 附則第二十七条の二第一項 (Supplementary Provisions, Article 27-2, paragraph (1)), suppl-4161-104/art-27-2/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2/par-1 - suppl-4161-104/art-27-2/par-1: 国民年金法第二十七条 → 国民年金法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/national-pension-act/art-27 · https://japanlaw.org/l/334AC0000000141/art-27 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十七条の二第一項（平成二十五年度及び平成二十六年度における厚生年金保険法による年金たる保険給付の額の計算に関する経過措置の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-27-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2/par-1 - 厚生年金保険法 附則第三十一条第一項第二号（再評価率等の改定等の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-31/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-31/par-1/item-2 - 厚生年金保険法 附則第三十一条の二第一項第二号（平成二十七年度における再評価率等の改定等の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-31-2/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-31-2/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-20261013T074650-060, 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