# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第六条の二 (Article 6-2) This is the Markdown twin of https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国民年金法施行令 (Order for Enforcement of the National Pension Act), 昭和三十四年政令第百八十四号 - English title "Order for Enforcement of the National Pension Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 第六条の二 (Article 6-2)（法第三十条の四の規定による障害基礎年金の支給を停止する場合の所得の額の計算方法） — address `art-6-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/art-6-2 - 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. --- ### 第六条の二（法第三十条の四の規定による障害基礎年金の支給を停止する場合の所得の額の計算方法） — Method of Calculating the Amount of Income Where Payment of a Disability Basic Pension under Article 30-4 of the Act Is Suspended caption: machine translation, not official art-6-2 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2 · https://japanlaw.org/l/334CO0000000184/art-6-2 **第一項** 法第三十六条の三第一項に規定する所得の額は、その年の四月一日の属する年度（以下「当該年度」という。）分の道府県民税に係る地方税法第三十二条第一項に規定する総所得金額、退職所得金額及び山林所得金額、同法附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第一項に規定する長期譲渡所得の金額、同法附則第三十五条第一項に規定する短期譲渡所得の金額、同法附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額、外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号。以下「外国居住者等所得相互免除法」という。）第八条第二項（外国居住者等所得相互免除法第十二条第五項及び第十六条第二項において準用する場合を含む。以下同じ。）に規定する特例適用利子等の額、外国居住者等所得相互免除法第八条第四項（外国居住者等所得相互免除法第十二条第六項及び第十六条第三項において準用する場合を含む。以下同じ。）に規定する特例適用配当等の額、租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。以下「租税条約等実施特例法」という。）第三条の二の二第四項に規定する条約適用利子等の額並びに同条第六項に規定する条約適用配当等の額の合計額とする。 art-6-2/par-1 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-1 The amount of income prescribed in Article 36-3, paragraph (1) of the Act is the total of the following, relating to the prefectural inhabitant tax for the fiscal year containing April 1 of that year (hereinafter referred to as the "relevant fiscal year"): the gross income, the amount of retirement income and the amount of timber income prescribed in Article 32, paragraph (1) of the Local Tax Act, the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions of that Act, the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions of that Act, the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions of that Act, the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions of that Act, the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962; hereinafter referred to as the "Act on Reciprocal Exemption for Income of Foreign Residents, etc.") (including as applied mutatis mutandis pursuant to Article 12, paragraph (5) and Article 16, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the same applies hereinafter), the amount of dividends, etc. to which the special provisions apply prescribed in Article 8, paragraph (4) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc. (including as applied mutatis mutandis pursuant to Article 12, paragraph (6) and Article 16, paragraph (3) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the same applies hereinafter), the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (4) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969; hereinafter referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties"), and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (6) of that Article. machine translation, not official **第二項** 次の各号に該当する者については、当該各号に掲げる額を前項の規定によつて計算した額からそれぞれ控除するものとする。 art-6-2/par-2 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-2 For a person who falls under any of the following items, the amount listed in the relevant item is to be deducted from the amount calculated under the provisions of the preceding paragraph: machine translation, not official **一** 当該年度分の道府県民税につき、地方税法第三十四条第一項第一号から第四号まで、第十号の二又は第十二号に規定する控除を受けた者については、当該雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、配偶者特別控除額又は特定親族特別控除額に相当する額 art-6-2/par-2/item-1 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-2/item-1 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-2/item-1 For a person who has received the deduction prescribed in Article 34, paragraph (1), items (i) through (iv), item (x)-2 or item (xii) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount equivalent to the amount of the casualty loss deduction, medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, special spousal deduction or special deduction for specified relatives; machine translation, not official **二** 当該年度分の道府県民税につき、地方税法第三十四条第一項第六号に規定する控除を受けた者についてはその控除の対象となつた障害者（法第三十条の四の規定による障害基礎年金（その全額につき支給を停止されているものを除く。）の受給権者を除く。）一人につき二十七万円（当該障害者が同号に規定する特別障害者である場合には、四十万円）、同項第八号に規定する控除を受けた者については当該控除を受けた者につき二十七万円、同項第八号の二に規定する控除を受けた者については当該控除を受けた者につき三十五万円、同項第九号に規定する控除を受けた者については当該控除を受けた者につき二十七万円 art-6-2/par-2/item-2 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-2/item-2 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-2/item-2 For a person who has received the deduction prescribed in Article 34, paragraph (1), item (vi) of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, 270,000 yen for each person with a disability who was the subject of that deduction (excluding a person entitled to receive a disability basic pension under the provisions of Article 30-4 of the Act (excluding one whose payment is suspended in its entirety)) (400,000 yen where that person with a disability is a person with a particular disability prescribed in that item); for a person who has received the deduction prescribed in item (viii) of that paragraph, 270,000 yen for that person; for a person who has received the deduction prescribed in item (viii)-2 of that paragraph, 350,000 yen for that person; and for a person who has received the deduction prescribed in item (ix) of that paragraph, 270,000 yen for that person; machine translation, not official **三** 当該年度分の道府県民税につき、地方税法附則第六条第一項に規定する免除を受けた者については、当該免除に係る所得の額 art-6-2/par-2/item-3 · https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-2/item-3 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-2/item-3 For a person who has received the exemption prescribed in Article 6, paragraph (1) of the Supplementary Provisions of the Local Tax Act with respect to the prefectural inhabitant tax for the relevant fiscal year, the amount of income relating to that exemption. machine translation, not official --- ## Cites - art-6-2: 法第三十条の四 → 国民年金法 第三十条の四 (Article 30-4), art-30-4 — https://japanlaw.org/en/national-pension-act/art-30-4 · https://japanlaw.org/l/334AC0000000141/art-30-4 - art-6-2/par-1: 法第三十六条の三第一項 → 国民年金法 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — https://japanlaw.org/en/national-pension-act/art-36-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-36-3/par-1 - art-6-2/par-1: 地方税法第三十二条第一項 → 地方税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/local-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-1 - art-6-2/par-1: 同法附則第三十三条の三第一項 → 地方税法 附則第三十三条の三第一項 (Supplementary Provisions, Article 33-3, paragraph (1)), suppl-3251-226/art-33-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-1 - art-6-2/par-1: 同法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - art-6-2/par-1: 同法附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 - art-6-2/par-1: 同法附則第三十五条の四第一項 → 地方税法 附則第三十五条の四第一項 (Supplementary Provisions, Article 35-4, paragraph (1)), suppl-3251-226/art-35-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-1 - art-6-2/par-1: 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号。以下「外国居住者等所得相互免除法」という。）第八条第二項 → e-Gov law 337AC0000000144, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection - art-6-2/par-1: 外国居住者等所得相互免除法第十二条第五項 → e-Gov law 337AC0000000144, 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — not held in this collection - art-6-2/par-1: 第十六条第二項 → e-Gov law 337AC0000000144, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection - art-6-2/par-1: 外国居住者等所得相互免除法第八条第四項 → e-Gov law 337AC0000000144, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection - art-6-2/par-1: 外国居住者等所得相互免除法第十二条第六項 → e-Gov law 337AC0000000144, 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — not held in this collection - art-6-2/par-1: 第十六条第三項 → e-Gov law 337AC0000000144, 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — not held in this collection - art-6-2/par-1: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。以下「租税条約等実施特例法」という。）第三条の二の二第四項 → e-Gov law 344AC0000000046, 第三条の二の二第四項 (Article 3-2-2, paragraph (4)), art-3-2-2/par-4 — not held in this collection - art-6-2/par-1: 同条第六項 → e-Gov law 344AC0000000046, 第三条の二の二第六項 (Article 3-2-2, paragraph (6)), art-3-2-2/par-6 — not held in this collection - art-6-2/par-2: 前項 → 国民年金法施行令 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-1 - art-6-2/par-2/item-1: 地方税法第三十四条第一項第一号から第四号まで → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1 - art-6-2/par-2/item-1: 地方税法第三十四条第一項第一号から第四号まで → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-2 - art-6-2/par-2/item-1: 地方税法第三十四条第一項第一号から第四号まで → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3 - art-6-2/par-2/item-1: 地方税法第三十四条第一項第一号から第四号まで → 地方税法 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-4 - art-6-2/par-2/item-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-10-2 - art-6-2/par-2/item-1: 第十二号 → 地方税法 第三十四条第一項第十二号 (Article 34, paragraph (1), item (xii)), art-34/par-1/item-12 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-12 - art-6-2/par-2/item-2: 地方税法第三十四条第一項第六号 → 地方税法 第三十四条第一項第六号 (Article 34, paragraph (1), item (vi)), art-34/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-6 - art-6-2/par-2/item-2: 法第三十条の四 → 国民年金法 第三十条の四 (Article 30-4), art-30-4 — https://japanlaw.org/en/national-pension-act/art-30-4 · https://japanlaw.org/l/334AC0000000141/art-30-4 - art-6-2/par-2/item-2: 同項第八号 → 地方税法 第三十四条第一項第八号 (Article 34, paragraph (1), item (viii)), art-34/par-1/item-8 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-8 - art-6-2/par-2/item-2: 同項第八号の二 → 地方税法 第三十四条第一項第八号の二 (Article 34, paragraph (1), item (viii-2)), art-34/par-1/item-8-2 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-8-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-8-2 - art-6-2/par-2/item-2: 同項第九号 → 地方税法 第三十四条第一項第九号 (Article 34, paragraph (1), item (ix)), art-34/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-9 - art-6-2/par-2/item-3: 地方税法附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国民年金法施行令 第六条の二第二項（法第三十条の四の規定による障害基礎年金の支給を停止する場合の所得の額の計算方法） — https://japanlaw.org/en/national-pension-act-enforcement-order/art-6-2/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-2/par-2 - 国民年金法施行令 附則第二項 — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-3472-296/par-2 · https://japanlaw.org/l/334CO0000000184/suppl-3472-296/par-2 - 国民年金法施行令 附則第四項 — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-4052-192/par-4 · https://japanlaw.org/l/334CO0000000184/suppl-4052-192/par-4 - 国民年金法施行令 附則第五項 — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-4052-192/par-5 · https://japanlaw.org/l/334CO0000000184/suppl-4052-192/par-5 - 国民年金法施行令 附則第二条第一項（所得の額の計算に関する経過措置） — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-4162-394/art-2/par-1 · https://japanlaw.org/l/334CO0000000184/suppl-4162-394/art-2/par-1 - 国民年金法施行令 附則第二条第二項（所得の額の計算に関する経過措置） — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-4162-394/art-2/par-2 · https://japanlaw.org/l/334CO0000000184/suppl-4162-394/art-2/par-2 - 国民年金法施行令 附則第二条第一項（経過措置） — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-5022-369/art-2/par-1 · https://japanlaw.org/l/334CO0000000184/suppl-5022-369/art-2/par-1 - 国民年金法施行令 附則第二条第一項（国民年金法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/national-pension-act-enforcement-order/suppl-5072-355/art-2/par-1 · https://japanlaw.org/l/334CO0000000184/suppl-5072-355/art-2/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-05 - e-Gov 法令検索, Digital Agency (デジタル庁) — 国民年金法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/334CO0000000184/20261001_508CO0000000226), retrieved 2026-11-04 - claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-006, translated 2026-11-05 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-pension-act-enforcement-order-20261104T155001-006, translated 2026-11-05 - This site's parser, version 224 — 国民年金法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-04