# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十二条の二 (Supplementary Provisions, Article 82-2) - 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: 第八十二条の二 (Supplementary Provisions, Article 82-2)（延滞金の割合の特例） — address `suppl-4251-63/art-82-2` - 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-82-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2 - 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. --- ### 第八十二条の二（延滞金の割合の特例） — Special Provisions on the Rate of Delinquency Charges caption: machine translation, not official 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 **第一項** 前条第一項の規定により読み替えて適用する改正後厚生年金保険法第八十七条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合が年七・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、同項中「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-82-2/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2/par-1 With regard to the application of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 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 **第二項** 附則第五条第二項において読み替えられた同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確定給付企業年金法第百十三条第二項の規定により読み替えて適用する改正前厚生年金保険法第八十七条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合が年七・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、同項中「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-82-2/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82-2/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2/par-2 With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 113, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act that remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions as that paragraph is read with the terms replaced in Article 5, paragraph (2) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 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 **第三項** 附則第六十一条第一項から第四項まで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百六十四条第二項において読み替えて準用する改正前厚生年金保険法第八十七条第六項の規定により読み替えて適用する同条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合が年七・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、同項中「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-82-2/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82-2/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2/par-3 With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 87, paragraph (6) of the pre-amendment Employees' Pension Insurance Act, which is applied mutatis mutandis with the terms replaced in Article 164, paragraph (2) of the pre-amendment Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 61, paragraphs (1) through (4) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 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-82-2/par-1: 前条第一項 → 厚生年金保険法 附則第八十二条第一項 (Supplementary Provisions, Article 82, paragraph (1)), suppl-4251-63/art-82/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-1 - suppl-4251-63/art-82-2/par-1: 改正後厚生年金保険法第八十七条第一項 → 厚生年金保険法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 - suppl-4251-63/art-82-2/par-2: 附則第五条第二項 → 厚生年金保険法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4251-63/art-5/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-5/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-2 - suppl-4251-63/art-82-2/par-2: 同条第一項 → 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-82-2/par-3: 附則第六十一条第一項から第四項まで → 厚生年金保険法 附則第六十一条第一項 (Supplementary Provisions, Article 61, paragraph (1)), suppl-4251-63/art-61/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-61/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-61/par-1 - suppl-4251-63/art-82-2/par-3: 附則第六十一条第一項から第四項まで → 厚生年金保険法 附則第六十一条第二項 (Supplementary Provisions, Article 61, paragraph (2)), suppl-4251-63/art-61/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-61/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-61/par-2 - suppl-4251-63/art-82-2/par-3: 附則第六十一条第一項から第四項まで → 厚生年金保険法 附則第六十一条第三項 (Supplementary Provisions, Article 61, paragraph (3)), suppl-4251-63/art-61/par-3 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-61/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-61/par-3 - suppl-4251-63/art-82-2/par-3: 附則第六十一条第一項から第四項まで → 厚生年金保険法 附則第六十一条第四項 (Supplementary Provisions, Article 61, paragraph (4)), suppl-4251-63/art-61/par-4 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-61/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-61/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261013T074650-092, 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