# 厚生年金保険法 / Employees' Pension Insurance Act — 第三十一条 (Supplementary Provisions, Article 31)

- 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: 第三十一条 (Supplementary Provisions, Article 31)（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — address `suppl-4251-63/art-31`
- 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-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31
- 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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### 第三十一条（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — Grace Period for Payment of Liability Reserve Equivalent, etc. in the Case of Dissolution with Approval of a Payment Plan for a Specified Fund Not Yet Wound Up
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-31 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31</sup>

**第一項**  厚生労働大臣が前条第七項の規定により承認をしたときは、政府は、附則第二十八条第三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三十四条第五項の規定により当該清算未了特定基金から徴収する責任準備金相当額（当該清算未了特定基金が既に納付した額を除く。第三項において同じ。）を免除し、その設立事業所の事業主から前条第四項第一号に掲げる額を当該事業主の清算未了特定基金型納付計画に基づき徴収する。この場合において、附則第二十七条第二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三十三条第三項から第七項まで並びに附則第二十八条第三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三十四条第一項、第三項及び第五項から第八項まで、第三十五条から第三十八条まで、第三十九条第一項並びに第四十条の規定は、適用しない。
<sup>suppl-4251-63/art-31/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-1</sup>
When the Minister of Health, Labour and Welfare has granted approval pursuant to the provisions of paragraph (7) of the preceding Article, the government exempts the liability reserve equivalent that is to be collected from that specified Fund not yet wound up pursuant to the provisions of Article 34, paragraph (5) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions (excluding the amount already paid by that specified Fund not yet wound up; the same applies in paragraph (3)), and collects from the employer of its establishing place of business the amount set forth in paragraph (4), item (i) of the preceding Article, on the basis of that employer's payment plan for a specified Fund not yet wound up. In this case, the provisions of Article 33, paragraphs (3) through (7) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 27, paragraph (2) of the Supplementary Provisions, and the provisions of Article 34, paragraphs (1), (3) and (5) through (8), Articles 35 through 38, Article 39, paragraph (1) and Article 40 of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions, do not apply.
<sup>machine translation, not official</sup>

**第二項**  政府は、前項の規定による徴収を行うに当たり、当該清算未了特定基金の設立事業所の事業主の清算未了特定基金型納付計画に基づいて、納付の猶予をするものとする。
<sup>suppl-4251-63/art-31/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-2</sup>
In making the collection under the preceding paragraph, the government is to grant a grace period for payment on the basis of the payment plan for a specified Fund not yet wound up of the employer of the establishing place of business of that specified Fund not yet wound up.
<sup>machine translation, not official</sup>

**第三項**  附則第十一条第八項の規定は、第一項の規定により政府が当該清算未了特定基金から徴収する責任準備金相当額を免除し、その設立事業所の事業主から前条第四項第一号に掲げる額を徴収する場合について準用する。この場合において、附則第十一条第八項第二号中「及び減額責任準備金相当額」とあるのは、「（当該清算未了特定基金が改正前厚生年金保険法附則第三十三条第三項の規定により同項に規定する減額責任準備金相当額を徴収することとされた場合にあっては、当該減額責任準備金相当額）並びにその設立事業所の事業主の附則第三十条第一項に規定する清算未了特定基金型納付計画に記載された同条第四項第二号に掲げる納付の猶予を受けようとする期間及び額」と読み替えるものとする。
<sup>suppl-4251-63/art-31/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-3</sup>
The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where, pursuant to the provisions of paragraph (1), the government exempts the liability reserve equivalent that is to be collected from the specified Fund not yet wound up and collects from the employer of its establishing place of business the amount set forth in paragraph (4), item (i) of the preceding Article. In this case, the phrase "and the reduced liability reserve equivalent" in Article 11, paragraph (8), item (ii) of the Supplementary Provisions is deemed to be replaced with "(where the specified Fund not yet wound up is to have the reduced liability reserve equivalent prescribed in Article 33, paragraph (3) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act collected pursuant to the provisions of that paragraph, that reduced liability reserve equivalent) and the period and amount for which the employer of its establishing place of business seeks to obtain a grace period for payment, as set forth in Article 30, paragraph (4), item (ii) of the Supplementary Provisions and stated in the payment plan for a specified Fund not yet wound up prescribed in paragraph (1) of that Article".
<sup>machine translation, not official</sup>

**第四項**  附則第十三条第四項の規定は、第二項の規定により政府が納付の猶予をした場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
<sup>suppl-4251-63/art-31/par-4 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-4</sup>
The provisions of Article 13, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to the provisions of paragraph (2). In this case, Cabinet Order provides for the necessary technical replacement of terms.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4251-63/art-31/par-1: 前条第七項 → 厚生年金保険法 附則第三十条第七項 (Supplementary Provisions, Article 30, paragraph (7)), suppl-4251-63/art-30/par-7 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-7
- suppl-4251-63/art-31/par-1: 附則第二十八条第三項 → 厚生年金保険法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4251-63/art-28/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-28/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-3
- suppl-4251-63/art-31/par-1: 第三項 → 厚生年金保険法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-4251-63/art-31/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-3
- suppl-4251-63/art-31/par-1: 前条第四項第一号 → 厚生年金保険法 附則第三十条第四項第一号 (Supplementary Provisions, Article 30, paragraph (4), item (i)), suppl-4251-63/art-30/par-4/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-4/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-4/item-1
- suppl-4251-63/art-31/par-1: 附則第二十七条第二項 → 厚生年金保険法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4251-63/art-27/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-27/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-27/par-2
- suppl-4251-63/art-31/par-2: 前項 → 厚生年金保険法 附則第三十一条第一項 (Supplementary Provisions, Article 31, paragraph (1)), suppl-4251-63/art-31/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-1
- suppl-4251-63/art-31/par-3: 附則第十一条第八項 → 厚生年金保険法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4251-63/art-11/par-8 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-11/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-8
- suppl-4251-63/art-31/par-3: 第一項 → 厚生年金保険法 附則第三十一条第一項 (Supplementary Provisions, Article 31, paragraph (1)), suppl-4251-63/art-31/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-1
- suppl-4251-63/art-31/par-3: 前条第四項第一号 → 厚生年金保険法 附則第三十条第四項第一号 (Supplementary Provisions, Article 30, paragraph (4), item (i)), suppl-4251-63/art-30/par-4/item-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-4/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-4/item-1
- suppl-4251-63/art-31/par-3: 附則第十一条第八項第二号 → 厚生年金保険法 附則第十一条第八項第二号 (Supplementary Provisions, Article 11, paragraph (8), item (ii)), suppl-4251-63/art-11/par-8/item-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-11/par-8/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-8/item-2
- suppl-4251-63/art-31/par-3: 附則第三十条第一項 → 厚生年金保険法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-4251-63/art-30/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-1
- suppl-4251-63/art-31/par-3: 同条第四項第二号 → 厚生年金保険法 附則第三十条第四項第二号 (Supplementary Provisions, Article 30, paragraph (4), item (ii)), suppl-4251-63/art-30/par-4/item-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-4/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-4/item-2
- suppl-4251-63/art-31/par-4: 附則第十三条第四項 → 厚生年金保険法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4251-63/art-13/par-4 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-13/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-13/par-4
- suppl-4251-63/art-31/par-4: 第二項 → 厚生年金保険法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-4251-63/art-31/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-2

## Cited by

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

- 厚生年金保険法 附則第五条第一項第一号（存続厚生年金基金に係る改正前厚生年金保険法等の効力等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-5/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-1/item-1
- 厚生年金保険法 附則第三十条第一項（清算未了特定基金型納付計画の承認） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-30/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-1
- 厚生年金保険法 附則第三十一条第一項（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-1
- 厚生年金保険法 附則第三十一条第二項（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-2
- 厚生年金保険法 附則第三十一条第三項（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-3
- 厚生年金保険法 附則第三十一条第四項（清算未了特定基金型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-31/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-4
- 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 附則第六十九条第一項（存続連合会への事務委託） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-69/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-69/par-1
- 厚生年金保険法 附則第八十二条第二項第三号（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-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2/item-3
- 厚生年金保険法 附則第八十八条第七項（罰則） — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-88/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-88/par-7

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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-20261013T074650-082, 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
