# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十三条 (Supplementary Provisions, Article 83)

- 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: 第八十三条 (Supplementary Provisions, Article 83)（徴収金等の帰属する会計） — address `suppl-4251-63/art-83`
- 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-83
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83
- 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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### 第八十三条（徴収金等の帰属する会計） — Account to Which Monies to Be Collected, etc. Belong
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-83 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-83 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83</sup>

**第一項**  改正後特別会計法附則第二十八条の三第一項及び第二項の規定によるほか、附則第八十二条第一項各号に掲げる徴収金並びに同条第二項各号に掲げる徴収金及び加算金は、年金特別会計の厚生年金勘定の歳入とする。
<sup>suppl-4251-63/art-83/par-1 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-83/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83/par-1</sup>
In addition to what is provided for by Article 28-3, paragraphs (1) and (2) of the Supplementary Provisions of the amended Special Accounts Act, the monies to be collected set forth in the items of Article 82, paragraph (1) of the Supplementary Provisions and the monies to be collected and additional charges set forth in the items of paragraph (2) of that Article are revenue of the employees' pension section of the pension special account.
<sup>machine translation, not official</sup>

**第二項**  附則第九条第一項、第十八条第一項又は第二十五条第一項の規定により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確定給付企業年金法第百十四条の規定を準用する場合において、同条第五項に規定する有価証券の価額として算定した額は、政令で定めるところにより、年金特別会計の厚生年金勘定の積立金として積み立てられたものとみなす。
<sup>suppl-4251-63/art-83/par-2 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-83/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83/par-2</sup>
In the case where the provisions of Article 114 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 apply mutatis mutandis pursuant to the provisions of Article 9, paragraph (1), Article 18, paragraph (1), or Article 25, paragraph (1) of the Supplementary Provisions, the amount calculated as the value of the securities prescribed in paragraph (5) of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act is deemed, as provided by Cabinet Order, to have been accumulated as reserves of the employees' pension section of the pension special account.
<sup>machine translation, not official</sup>

**第三項**  附則第六十七条第一項又は第七十三条第一項の規定により改正前確定給付企業年金法第百十四条の規定の例による場合において、同条第五項に規定する有価証券の価額として算定した額は、政令で定めるところにより、年金特別会計の厚生年金勘定の積立金として積み立てられたものとみなす。
<sup>suppl-4251-63/art-83/par-3 · https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-83/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83/par-3</sup>
In the case where the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act are followed pursuant to the provisions of Article 67, paragraph (1) or Article 73, paragraph (1) of the Supplementary Provisions, the amount calculated as the value of the securities prescribed in paragraph (5) of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act is deemed, as provided by Cabinet Order, to have been accumulated as reserves of the employees' pension section of the pension special account.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4251-63/art-83/par-1: 附則第八十二条第一項 → 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-83/par-1: 同条第二項 → 厚生年金保険法 附則第八十二条第二項 (Supplementary Provisions, Article 82, paragraph (2)), suppl-4251-63/art-82/par-2 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-82/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2
- suppl-4251-63/art-83/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-83/par-3: 附則第六十七条第一項 → 厚生年金保険法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-4251-63/art-67/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-67/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-67/par-1
- suppl-4251-63/art-83/par-3: 第七十三条第一項 → 厚生年金保険法 附則第七十三条第一項 (Supplementary Provisions, Article 73, paragraph (1)), suppl-4251-63/art-73/par-1 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-73/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 厚生年金保険法 附則第二十八条第二項 — https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-2

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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-20261013T074650-092, 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
