# 厚生年金保険法 / Employees' Pension Insurance Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（納付の猶予の場合の加算金） — address `suppl-4251-63/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16 - 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. --- ### 第十六条（納付の猶予の場合の加算金） — Additional Charge in the Case of a Grace Period for Payment caption: machine translation, not official suppl-4251-63/art-16 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16 **第一項** 政府は、附則第十三条第二項又は第十四条第五項の規定により納付の猶予をしたときは、当該猶予をした徴収金額について、次の各号に掲げる区分に応じ、それぞれ当該各号に定めるところにより計算した加算金を当該自主解散型基金の設立事業所の事業主から徴収する。 suppl-4251-63/art-16/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1 When the government has granted a grace period for payment pursuant to the provisions of Article 13, paragraph (2) or Article 14, paragraph (5) of the Supplementary Provisions, it collects from the employer of the establishing place of business of the voluntary dissolution Fund, for the amount of monies to be collected for which the grace period was granted, an additional charge calculated as specified in each of the following items according to the categories set forth in those items: machine translation, not official **一** 当該猶予期間の終了日又は督促状により指定する期限までに納付される徴収金額（督促状により指定する期限までに納付されないことについて、やむを得ない事情があると認められる場合は、当該納付されない徴収金額を含む。）　当該徴収金額につき自主解散型加算金利率で、納期限の翌日から、徴収金完納の日の前日までの日数によって計算した額 suppl-4251-63/art-16/par-1/item-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-1 the amount of monies to be collected that is paid by the last day of the grace period or the deadline designated in the demand letter (including, where it is found that there are unavoidable circumstances for non-payment by the deadline designated in the demand letter, the amount of monies to be collected that is not paid): the amount calculated, for that amount of monies to be collected, at the voluntary dissolution-type additional charge rate, according to the number of days from the day after the due date to the day preceding the day on which the monies to be collected are paid in full; machine translation, not official **二** 督促状により指定する期限までに納付されない徴収金額（督促状により指定する期限までに納付されないことについて、やむを得ない事情があると認められる場合は、当該納付されない徴収金額を除く。）　イに掲げる額とロに掲げる額とを合算した額 suppl-4251-63/art-16/par-1/item-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-2 the amount of monies to be collected that is not paid by the deadline designated in the demand letter (excluding, where it is found that there are unavoidable circumstances for non-payment by the deadline designated in the demand letter, the amount that is not paid): the sum of the amounts set forth in (a) and (b): machine translation, not official **イ** 当該徴収金額につき自主解散型加算金利率で、納期限の翌日から、猶予期間の終了日又は猶予の取消しがあった日までの日数によって計算した額 suppl-4251-63/art-16/par-1/item-2/sub-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-2/sub-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-2/sub-1 the amount calculated, for that amount of monies to be collected, at the voluntary dissolution-type additional charge rate, according to the number of days from the day after the due date to the last day of the grace period or the day on which the grace period was rescinded; machine translation, not official **ロ** 当該徴収金額とイに掲げる額とを合算した額につき、年十四・六パーセントの割合で、当該猶予期間の終了日又は当該猶予の取消しがあった日の翌日から、徴収金完納又は財産差押えの日の前日までの日数によって計算した額 suppl-4251-63/art-16/par-1/item-2/sub-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-2/sub-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-2/sub-2 the amount calculated, for the sum of that amount of monies to be collected and the amount set forth in (a), at a rate of 14.6% per annum, according to the number of days from the day after the last day of the grace period or the day on which the grace period was rescinded to the day preceding the day on which the monies to be collected are paid in full or the property is seized. machine translation, not official **第二項** 前項第一号及び第二号イの自主解散型加算金利率は、当該自主解散型基金が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一項第一号又は第二号の規定による解散をした年度における国債の利回りを勘案して厚生労働大臣が定める率とする。 suppl-4251-63/art-16/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-2 The voluntary dissolution-type additional charge rate in paragraph (1), item (i) and item (ii), (a) is the rate determined by the Minister of Health, Labour and Welfare, taking into account the yield on government bonds in the fiscal year in which the voluntary dissolution Fund was dissolved pursuant to the provisions of Article 145, paragraph (1), item (i) or (ii) 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. machine translation, not official **第三項** 第一項の場合において、徴収金額の一部につき納付があったときは、その納付の日以後の期間に係る加算金の計算の基礎となる徴収金は、その納付のあった徴収金額を控除した金額による。 suppl-4251-63/art-16/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-3 In the case of paragraph (1), when part of the amount of monies to be collected has been paid, the monies to be collected that form the basis for calculating the additional charge for the period on or after the day of that payment are the amount obtained by deducting the amount of monies to be collected that was paid. machine translation, not official **第四項** 加算金を計算するに当たり、徴収金額に千円未満の端数があるときは、その端数は、切り捨てる。 suppl-4251-63/art-16/par-4 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-4 In calculating the additional charge, if the amount of monies to be collected includes a fraction of less than 1,000 yen, the fraction is rounded down. machine translation, not official **第五項** 前各項の規定により計算した金額が百円未満であるときは、加算金は、徴収しない。 suppl-4251-63/art-16/par-5 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-5 If the amount calculated pursuant to the provisions of the preceding paragraphs is less than 100 yen, the additional charge is not collected. machine translation, not official **第六項** 加算金の金額に百円未満の端数があるときは、その端数は、切り捨てる。 suppl-4251-63/art-16/par-6 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-6 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-6 If the amount of an additional charge includes a fraction of less than 100 yen, the fraction is rounded down. machine translation, not official **第七項** 自主解散型基金の設立事業所の事業主は、加算金をその額の計算の基礎となる徴収金に併せて納付しなければならない。 suppl-4251-63/art-16/par-7 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-7 The employer of the establishing place of business of a voluntary dissolution Fund must pay the additional charge together with the monies to be collected that form the basis for calculating its amount. machine translation, not official --- ## Cites - suppl-4251-63/art-16/par-1: 附則第十三条第二項 → 厚生年金保険法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4251-63/art-13/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-13/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-13/par-2 - suppl-4251-63/art-16/par-1: 第十四条第五項 → 厚生年金保険法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4251-63/art-14/par-5 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-14/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-5 - suppl-4251-63/art-16/par-2: 前項第一号 → 厚生年金保険法 附則第十六条第一項第一号 (Supplementary Provisions, Article 16, paragraph (1), item (i)), suppl-4251-63/art-16/par-1/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-1 - suppl-4251-63/art-16/par-2: 第二号 → 厚生年金保険法 附則第十六条第一項第二号 (Supplementary Provisions, Article 16, paragraph (1), item (ii)), suppl-4251-63/art-16/par-1/item-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1/item-2 - suppl-4251-63/art-16/par-2: 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-16/par-3: 第一項 → 厚生年金保険法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4251-63/art-16/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1 - suppl-4251-63/art-16/par-5: 前各項 → 厚生年金保険法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4251-63/art-16/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1 - suppl-4251-63/art-16/par-5: 前各項 → 厚生年金保険法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4251-63/art-16/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-2 - suppl-4251-63/art-16/par-5: 前各項 → 厚生年金保険法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4251-63/art-16/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-3 - suppl-4251-63/art-16/par-5: 前各項 → 厚生年金保険法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4251-63/art-16/par-4 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-4 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第十六条第二項（納付の猶予の場合の加算金） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-2 - 厚生年金保険法 附則第十六条第三項（納付の猶予の場合の加算金） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-3 - 厚生年金保険法 附則第十六条第五項（納付の猶予の場合の加算金） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-5 - 厚生年金保険法 附則第十六条の二第一項（加算金の割合の特例） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16-2/par-1 - 厚生年金保険法 附則第二十三条第一項（準用規定） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-23/par-1 - 厚生年金保険法 附則第三十二条第一項（準用規定） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-32/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-32/par-1 - 厚生年金保険法 附則第八十二条第二項第四号（徴収金の督促及び滞納処分等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82/par-2/item-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2/item-4 - 厚生年金保険法 附則第八十八条第八項（罰則） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-88/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-88/par-8 --- ## 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-20261013T074650-079, 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