# 厚生年金保険法 / Employees' Pension Insurance Act — 第十六条の二 (Supplementary Provisions, Article 16-2) - 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: 第十六条の二 (Supplementary Provisions, Article 16-2)（加算金の割合の特例） — address `suppl-4251-63/art-16-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16-2 - 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. --- ### 第十六条の二（加算金の割合の特例） — Special Provisions on the Rate of Additional Charges caption: machine translation, not official suppl-4251-63/art-16-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-16-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16-2 **第一項** 前条第一項第二号の規定の適用については、当分の間、同号の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。附則第八十二条の二において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、同号中「年十四・六パーセントの割合」とあるのは、「租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合に年七・三パーセントの割合を加算した割合」とする。 suppl-4251-63/art-16-2/par-1 · 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 With regard to the application of the provisions of item (ii) of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of that item, if the special base rate for delinquent tax in a given year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies in Article 82-2 of the Supplementary Provisions) is less than 7.3% per annum, the phrase "rate of 14.6% per annum" in that item is deemed to be replaced, for that year, with "rate obtained by adding a rate of 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)". machine translation, not official --- ## Cites - suppl-4251-63/art-16-2/par-1: 前条第一項第二号 → 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-16-2/par-1: 附則第八十二条の二 → 厚生年金保険法 附則第八十二条の二 (Supplementary Provisions, Article 82-2), suppl-4251-63/art-82-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2 --- ## 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-20261013T074650-079, 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