# 厚生年金保険法 / Employees' Pension Insurance Act — 第三十二条の三 (Supplementary Provisions, Article 32-3) - 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: 第三十二条の三 (Supplementary Provisions, Article 32-3)（厚生年金保険の基礎年金拠出金の国庫負担に要する費用の財源） — address `suppl-4161-104/art-32-3` - 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-32-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-3 - 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. --- ### 第三十二条の三（厚生年金保険の基礎年金拠出金の国庫負担に要する費用の財源） — Source of Funds for Expenses Required for Bearing by the National Treasury of Basic Pension Contributions for Employees' Pension Insurance caption: machine translation, not official suppl-4161-104/art-32-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32-3 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-3 **第一項** 特定年度以後の各年度において、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により国庫が負担する費用のうち前条前段の規定の例により算定した額に相当する費用の財源については、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律の施行により増加する消費税の収入を活用して、確保するものとする。 suppl-4161-104/art-32-3/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32-3/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-3/par-1 In each fiscal year on or after the specified fiscal year, the Funds for the portion of the expenses borne by the national treasury pursuant to Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 that corresponds to the amount calculated following the example of the first sentence of the preceding Article are to be secured by making use of the increase in consumption tax revenue resulting from the enforcement of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. machine translation, not official --- ## Cites - suppl-4161-104/art-32-3/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-32-3/par-1: 前条 → 厚生年金保険法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-4161-104/art-32-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4161-104/art-32-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-2 --- ## 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-20261013T074650-061, 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