# 厚生年金保険法 / Employees' Pension Insurance Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（責任準備金相当額の前納） — address `suppl-4251-63/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10 - 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. --- ### 第十条（責任準備金相当額の前納） — Prepayment of the Liability Reserve Equivalent caption: machine translation, not official suppl-4251-63/art-10 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10 **第一項** 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改正前厚生年金保険法附則第三十二条第一項の認可を受けた存続厚生年金基金は、次の各号に掲げる認可又は承認前においても、当該各号に定める規定により政府が徴収することとなる責任準備金相当額の全部又は一部を前納することができる。 suppl-4251-63/art-10/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-1 A surviving employees' pension Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions may prepay all or part of the liability reserve equivalent that the government is to collect under the provisions specified in the following items, even before the authorization or approval set forth in those items: machine translation, not official **一** 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改正前厚生年金保険法第百四十五条第二項の認可　附則第八条 suppl-4251-63/art-10/par-1/item-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-1/item-1 the authorization under Article 145, paragraph (2) of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions: Article 8 of the Supplementary Provisions. machine translation, not official **第二項** 前項の場合において納付すべき額は、政令で定める基準に従い当該存続厚生年金基金の規約で定めるところにより算定した額とする。 suppl-4251-63/art-10/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-2 The amount to be paid in the case of the preceding paragraph is the amount calculated as provided for in the rules of that surviving employees' pension Fund in accordance with the standards specified by Cabinet Order. machine translation, not official **第三項** 前二項に定めるもののほか、責任準備金相当額の前納の手続、前納された責任準備金相当額の還付その他責任準備金相当額の全部又は一部の前納について必要な事項は、政令で定める。 suppl-4251-63/art-10/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-3 Beyond what is provided for in the preceding two paragraphs, the procedures for prepayment of the liability reserve equivalent, the refund of the prepaid liability reserve equivalent, and other necessary matters concerning the prepayment of all or part of the liability reserve equivalent are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4251-63/art-10/par-1: 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-4251-63/art-10/par-1/item-1: 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-4251-63/art-10/par-1/item-1: 附則第八条 → 厚生年金保険法 附則第八条 (Supplementary Provisions, Article 8), suppl-4251-63/art-8 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-8 - suppl-4251-63/art-10/par-2: 前項 → 厚生年金保険法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4251-63/art-10/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-1 - suppl-4251-63/art-10/par-3: 前二項 → 厚生年金保険法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4251-63/art-10/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-1 - suppl-4251-63/art-10/par-3: 前二項 → 厚生年金保険法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4251-63/art-10/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第十条第二項（責任準備金相当額の前納） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-2 - 厚生年金保険法 附則第十条第三項（責任準備金相当額の前納） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-10/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-3 - 厚生年金保険法 附則第十一条第一項（自主解散型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-11/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-1 - 厚生年金保険法 附則第十一条第九項（自主解散型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-11/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-9 - 厚生年金保険法 附則第十二条第十項（自主解散型納付計画の承認） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-12/par-10 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-12/par-10 - 厚生年金保険法 附則第十九条第十項（清算型基金の指定） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-19/par-10 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-10 - 厚生年金保険法 附則第二十条第五項（清算型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-20/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-5 - 厚生年金保険法 附則第二十一条第九項（清算型納付計画の承認） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-21/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-9 --- ## 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-20261013T074650-077, 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