# 厚生年金保険法 / Employees' Pension Insurance Act — 第三十二条 (Supplementary Provisions, Article 32) - 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 (Supplementary Provisions, Article 32)（準用規定） — address `suppl-4251-63/art-32` - 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-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-32 - 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（準用規定） — Mutatis Mutandis Application caption: machine translation, not official suppl-4251-63/art-32 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-32 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-32 **第一項** 附則第十四条から第十六条までの規定は、政府が前条第二項の規定による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、附則第十四条第一項中「当該自主解散型基金」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）」と、「の自主解散型納付計画」とあるのは「の清算未了特定基金型納付計画（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をいう。以下同じ。）」と、「既に当該事業主につき自主解散型納付計画に基づいて猶予をした期間と併せて十五年（附則第十二条第八項の認定を受けた自主解散型基金の設立事業所の事業主にあっては、三十年）」とあるのは「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る徴収金の納期限の翌日から起算して三十年」と、同条第三項並びに附則第十五条第一項及び第三項並びに第十六条第一項、第二項及び第七項中「自主解散型基金」とあるのは「清算未了特定基金」と、附則第十四条第三項から第五項まで並びに第十五条第一項及び第二項中「自主解散型納付計画」とあるのは「清算未了特定基金型納付計画」と、附則第十四条第四項中「当該自主解散型基金の設立事業所の事業主の財産」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）の設立事業所の事業主の財産」と、「当該自主解散型基金の設立事業所の事業主」」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）の設立事業所の事業主」」と、附則第十六条第一項及び第二項中「自主解散型加算金利率」とあるのは「清算未了特定基金型加算金利率」と、同項中「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」とあるのは「附則第三十条第一項の承認を受けた」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 suppl-4251-63/art-32/par-1 · 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 The provisions of Articles 14 through 16 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) of the preceding Article. In this case, in Article 14, paragraph (1) of the Supplementary Provisions, the phrase "the voluntary dissolution Fund" is deemed to be replaced with "the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)", the phrase "the voluntary dissolution Fund payment plan of that employer" with "the payment plan for a specified Fund not yet wound up (meaning the payment plan for a specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) of that employer", and the phrase "15 years (30 years for the employer of the establishing place of business of a voluntary dissolution Fund that has received the certification under Article 12, paragraph (8) of the Supplementary Provisions) when combined with the period for which a grace period has already been granted to that employer based on the voluntary dissolution Fund payment plan" with "30 years counting from the day following the payment due date of the monies to be collected 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"; the phrase "voluntary dissolution Fund" in Article 14, paragraph (3), Article 15, paragraphs (1) and (3), and Article 16, paragraphs (1), (2) and (7) of the Supplementary Provisions is deemed to be replaced with "specified Fund not yet wound up"; the phrase "voluntary dissolution Fund payment plan" in Article 14, paragraphs (3) through (5) and Article 15, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "payment plan for a specified Fund not yet wound up"; in Article 14, paragraph (4) of the Supplementary Provisions, the phrase "property of the employer of the establishing place of business of the voluntary dissolution Fund" is deemed to be replaced with "property of the employer of the establishing place of business of the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)", and the phrase "the employer of the establishing place of business of the voluntary dissolution Fund" with "the employer of the establishing place of business of the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)"; the phrase "voluntary dissolution-type additional charge rate" in Article 16, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "specified-fund-not-yet-wound-up-type additional charge rate"; and in Article 16, paragraph (2) of the Supplementary Provisions, the phrase "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" is deemed to be replaced with "received the approval under Article 30, paragraph (1) of the Supplementary Provisions"; in addition, Cabinet Order provides for the necessary technical replacement of terms. machine translation, not official --- ## Cites - suppl-4251-63/art-32/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-63/art-14 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-14 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14 - suppl-4251-63/art-32/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4251-63/art-15 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-15 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15 - suppl-4251-63/art-32/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十六条 (Supplementary Provisions, Article 16), 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 - suppl-4251-63/art-32/par-1: 前条第二項 → 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 - suppl-4251-63/art-32/par-1: 附則第十四条第一項 → 厚生年金保険法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4251-63/art-14/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-1 - suppl-4251-63/art-32/par-1: 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-32/par-1: 附則第十二条第八項 → 厚生年金保険法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4251-63/art-12/par-8 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-12/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-12/par-8 - suppl-4251-63/art-32/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-32/par-1: 同条第三項 → 厚生年金保険法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4251-63/art-14/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-14/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-3 - suppl-4251-63/art-32/par-1: 附則第十五条第一項 → 厚生年金保険法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4251-63/art-15/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-15/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-1 - suppl-4251-63/art-32/par-1: 第三項 → 厚生年金保険法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4251-63/art-15/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-15/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-3 - suppl-4251-63/art-32/par-1: 第十六条第一項 → 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-32/par-1: 第二項 → 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-32/par-1: 第七項 → 厚生年金保険法 附則第十六条第七項 (Supplementary Provisions, Article 16, paragraph (7)), 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 - suppl-4251-63/art-32/par-1: 附則第十四条第三項から第五項まで → 厚生年金保険法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4251-63/art-14/par-4 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-14/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-4 - suppl-4251-63/art-32/par-1: 附則第十四条第三項から第五項まで → 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-32/par-1: 第二項 → 厚生年金保険法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4251-63/art-15/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-15/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-2 - suppl-4251-63/art-32/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 ## Cited by 3 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-20261013T074650-082, 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