# 厚生年金保険法施行令 / Order for Enforcement of the Employees' Pension Insurance Act — 第四条の四 (Article 4-4) This is the Markdown twin of https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4. 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: 厚生年金保険法施行令 (Order for Enforcement of the Employees' Pension Insurance Act), 昭和二十九年政令第百十号 - English title "Order for Enforcement of the Employees' Pension Insurance 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: 第四条の四 (Article 4-4)（国税局長又は税務署長への権限の委任） — address `art-4-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4 - e-Gov law ID: 329CO0000000110 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第四条の四（国税局長又は税務署長への権限の委任） — Delegation of Authority to a Regional Commissioner or a District Director caption: machine translation, not official art-4-4 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4 **第一項** 国税庁長官は、法第百条の五第五項の規定により委任された権限の全部を、納付義務者の事業所の所在地（法第八条の二第一項の適用事業所にあつては同項の規定により一の適用事業所となつた二以上の事業所のうちから厚生労働大臣が指定する事業所の所在地とし、船舶所有者にあつては船舶所有者の住所地又は主たる事務所の所在地（仮住所があるときは、仮住所地）とする。次項において同じ。）を管轄する国税局長に委任する。 art-4-4/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4/par-1 The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (5) of the Act to the regional commissioner having jurisdiction over the location of the place of business of the person liable for payment (in the case of an applicable place of business under Article 8-2, paragraph (1) of the Act, the location of the place of business designated by the Minister of Health, Labour and Welfare from among the two or more places of business that have become a single applicable place of business pursuant to the provisions of that paragraph, and in the case of a shipowner, the domicile of the shipowner or the location of the principal office (where there is a temporary domicile, the location of the temporary domicile); the same applies in the following paragraph). machine translation, not official **第二項** 国税局長は、必要があると認めるときは、法第百条の五第六項の規定により委任された権限の全部を納付義務者の事業所の所在地を管轄する税務署長に委任する。 art-4-4/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4/par-2 If the regional commissioner finds it necessary, the regional commissioner delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (6) of the Act to the district director having jurisdiction over the location of the place of business of the person liable for payment. machine translation, not official --- ## Cites - art-4-4/par-1: 法第百条の五第五項 → 厚生年金保険法 第百条の五第五項 (Article 100-5, paragraph (5)), art-100-5/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-5 (e-Gov law ID 329AC0000000115) - art-4-4/par-1: 法第八条の二第一項 → 厚生年金保険法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-8-2/par-1 (e-Gov law ID 329AC0000000115) - art-4-4/par-1: 次項 → 厚生年金保険法施行令 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4/par-2 - art-4-4/par-2: 法第百条の五第六項 → 厚生年金保険法 第百条の五第六項 (Article 100-5, paragraph (6)), art-100-5/par-6 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-6 (e-Gov law ID 329AC0000000115) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 厚生年金保険法施行令 第四条第四項（二以上の事業所又は船舶に使用される場合の保険料） — https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4/par-4 - 厚生年金保険法施行令 第四条の四第一項（国税局長又は税務署長への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/art-4-4/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06 - e-Gov 法令検索, Digital Agency (デジタル庁) — 厚生年金保険法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/329CO0000000110/20261001_508CO0000000276), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-enforcement-order-20261106T164949-019, translated 2026-11-07 - This site's parser, version 229 — 厚生年金保険法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06