# 厚生年金保険法施行令 / Order for Enforcement of the Employees' Pension Insurance Act — 第二条 (Supplementary Provisions, Article 2)

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- 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: 第二条 (Supplementary Provisions, Article 2)（平成十六年度から特定年度の前年度までの各年度における厚生年金保険法施行令第八条の五第一項第一号の規定の適用） — address `suppl-4162-297/art-2`
- 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/suppl-4162-297/art-2
- 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
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They are never merged and never substituted for one another.

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### 第二条（平成十六年度から特定年度の前年度までの各年度における厚生年金保険法施行令第八条の五第一項第一号の規定の適用） — Application of Article 8-5, paragraph (1), item (i) of the Order for Enforcement of the Employees' Pension Insurance Act in Each Fiscal Year from Fiscal Year 2004 through the Fiscal Year Preceding the Specified Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4162-297/art-2 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/suppl-4162-297/art-2</sup>

**第一項**  平成十六年度における第二条の規定による改正後の厚生年金保険法施行令第八条の五第一項第一号の規定の適用については、同号中「二分の一」とあるのは、「三分の二から二百六億二千八百五十七万六千円を控除した額」とする。
<sup>suppl-4162-297/art-2/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/suppl-4162-297/art-2/par-1</sup>
With respect to the application of Article 8-5, paragraph (1), item (i) of the Order for Enforcement of the Employees' Pension Insurance Act as amended by the provisions of Article 2 in fiscal year 2004, the phrase "one-half" in that item is deemed to be replaced with "the amount arrived at by deducting 20,628,576,000 yen from two-thirds".
<sup>machine translation, not official</sup>

**第二項**  平成十七年度における第二条の規定による改正後の厚生年金保険法施行令第八条の五第一項第一号の規定の適用については、同号中「の二分の一」とあるのは、「に、三分の二から千分の十一を控除した率を乗じて得た額から、八百二十一億六千三十五万五千円を控除した額」とする。
<sup>suppl-4162-297/art-2/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/suppl-4162-297/art-2/par-2</sup>
With respect to the application of Article 8-5, paragraph (1), item (i) of the Order for Enforcement of the Employees' Pension Insurance Act as amended by the provisions of Article 2 in fiscal year 2005, the phrase "one-half of" in that item is deemed to be replaced with "the amount arrived at by deducting 82,160,355,000 yen from the product of the rate arrived at by deducting 11/1,000 from two-thirds and".
<sup>machine translation, not official</sup>

**第三項**  平成十八年度における第二条の規定による改正後の厚生年金保険法施行令第八条の五第一項第一号の規定の適用については、同号中「の二分の一」とあるのは、「に三分の二から千分の二十五を控除した率を乗じて得た額」とする。
<sup>suppl-4162-297/art-2/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/suppl-4162-297/art-2/par-3</sup>
With respect to the application of Article 8-5, paragraph (1), item (i) of the Order for Enforcement of the Employees' Pension Insurance Act as amended by the provisions of Article 2 in fiscal year 2006, the phrase "one-half of" in that item is deemed to be replaced with "the product of the rate arrived at by deducting 25/1,000 from two-thirds and".
<sup>machine translation, not official</sup>

**第四項**  平成十九年度から特定年度（国民年金法等の一部を改正する法律（平成十六年法律第百四号。附則第四条において「平成十六年改正法」という。）附則第十三条第七項に規定する特定年度をいう。次条において同じ。）の前年度まで（平成二十一年度から平成二十五年度までを除く。）の各年度における第二条の規定による改正後の厚生年金保険法施行令第八条の五第一項第一号の規定の適用については、同号中「の二分の一」とあるのは、「に三分の二から千分の三十二を控除した率を乗じて得た額」とする。
<sup>suppl-4162-297/art-2/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act-enforcement-order/suppl-4162-297/art-2/par-4</sup>
With respect to the application of Article 8-5, paragraph (1), item (i) of the Order for Enforcement of the Employees' Pension Insurance Act as amended by the provisions of Article 2 in each fiscal year from fiscal year 2007 through the fiscal year preceding the specified fiscal year (meaning the specified fiscal year prescribed in Article 13, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004; referred to as the "2004 Amendment Act" in Article 4 of the Supplementary Provisions); the same applies in the following Article) (excluding fiscal year 2009 through fiscal year 2013), the phrase "one-half of" in that item is deemed to be replaced with "the product of the rate arrived at by deducting 32/1,000 from two-thirds and".
<sup>machine translation, not official</sup>

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## 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-20261106T164949-035, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch employees-pension-insurance-act-enforcement-order-20261106T164949-035, 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
