# 厚生年金保険法 / Employees' Pension Insurance Act — 第三十二条 (Supplementary Provisions, Article 32)

- 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: 第三十二条 (Supplementary Provisions, Article 32)（厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置） — address `suppl-4161-104/art-32`
- 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-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32
- 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.

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### 第三十二条（厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置） — Transitional Measures Concerning Bearing by the National Treasury of Basic Pension Contributions for Employees' Pension Insurance
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-32 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32</sup>

**第一項**  平成十六年度における第七条の規定による改正後の厚生年金保険法第八十条第一項の規定の適用については、同項中「二分の一」とあるのは、「三分の一」とする。
<sup>suppl-4161-104/art-32/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-1</sup>
In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2004, the phrase "one-half" in that paragraph is replaced with "one-third".
<sup>machine translation, not official</sup>

**第二項**  国庫は、平成十六年度における厚生年金保険の管掌者である政府が国民年金法第九十四条の二第一項の規定により負担する基礎年金拠出金の一部に充てるため、前項の規定により読み替えられた第七条の規定による改正後の厚生年金保険法第八十条第一項に規定する額のほか、二百六億二千八百五十七万六千円を負担する。
<sup>suppl-4161-104/art-32/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-2</sup>
In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in fiscal year 2004, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears 20,628,576,000 yen in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  平成十七年度における第七条の規定による改正後の厚生年金保険法第八十条第一項の規定の適用については、同項中「の二分の一に相当する額」とあるのは、「に、三分の一に千分の十一を加えた率を乗じて得た額」とする。
<sup>suppl-4161-104/art-32/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-3</sup>
In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2005, the phrase "an amount equal to one-half of the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 11/1,000 to one-third".
<sup>machine translation, not official</sup>

**第四項**  国庫は、平成十七年度における厚生年金保険の管掌者である政府が国民年金法第九十四条の二第一項の規定により負担する基礎年金拠出金の一部に充てるため、前項の規定により読み替えられた第七条の規定による改正後の厚生年金保険法第八十条第一項に規定する額のほか、八百二十一億六千三十五万五千円を負担する。
<sup>suppl-4161-104/art-32/par-4 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-4</sup>
In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in fiscal year 2005, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears 82,160,355,000 yen in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  平成十八年度における第七条の規定による改正後の厚生年金保険法第八十条第一項の規定の適用については、同項中「の二分の一に相当する額」とあるのは、「に、三分の一に千分の二十五を加えた率を乗じて得た額」とする。
<sup>suppl-4161-104/art-32/par-5 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-5</sup>
In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2006, the phrase "an amount equal to one-half of the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 25/1,000 to one-third".
<sup>machine translation, not official</sup>

**第六項**  平成十九年度から特定年度の前年度までの各年度における第七条の規定による改正後の厚生年金保険法第八十条第一項の規定の適用については、同項中「の二分の一に相当する額」とあるのは、「に、三分の一に千分の三十二を加えた率を乗じて得た額」とする。
<sup>suppl-4161-104/art-32/par-6 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-6 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-6</sup>
In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in each fiscal year from fiscal year 2007 to the year before the specified fiscal year, the phrase "an amount equal to one-half of the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 32/1,000 to one-third".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4161-104/art-32/par-1: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1
- suppl-4161-104/art-32/par-2: 国民年金法第九十四条の二第一項 → 国民年金法 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/national-pension-act/art-94-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-94-2/par-1
- suppl-4161-104/art-32/par-2: 前項 → 厚生年金保険法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4161-104/art-32/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-1
- suppl-4161-104/art-32/par-2: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1
- suppl-4161-104/art-32/par-3: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1
- suppl-4161-104/art-32/par-4: 国民年金法第九十四条の二第一項 → 国民年金法 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/national-pension-act/art-94-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-94-2/par-1
- suppl-4161-104/art-32/par-4: 前項 → 厚生年金保険法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-4161-104/art-32/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-3
- suppl-4161-104/art-32/par-4: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1
- suppl-4161-104/art-32/par-5: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1
- suppl-4161-104/art-32/par-6: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 厚生年金保険法 附則第三十二条第二項（厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-2
- 厚生年金保険法 附則第三十二条第四項（厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-4
- 厚生年金保険法 附則第三十二条の二第一項（平成二十一年度から平成二十五年度までの厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-2/par-1

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## 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-20261013T074650-061, 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
