# 厚生年金保険法 / Employees' Pension Insurance Act — 第百条の五 (Article 100-5) - 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: 第百条の五 (Article 100-5)（財務大臣への権限の委任） — address `art-100-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-100-5 - 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. --- ### 第百条の五（財務大臣への権限の委任） — (Delegation of Authority to the Minister of Finance) caption: Ministry of Justice translation — Japanese Law Translation Database System art-100-5 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5 · https://japanlaw.org/l/329AC0000000115/art-100-5 **第一項** 厚生労働大臣は、前条第三項の規定により滞納処分等及び同条第一項第三十号に掲げる権限の全部又は一部を自らが行うこととした場合におけるこれらの権限並びに同号に規定する厚生労働省令で定める権限のうち厚生労働省令で定めるもの（以下この条において「滞納処分等その他の処分」という。）に係る納付義務者が滞納処分等その他の処分の執行を免れる目的でその財産について隠ぺいしているおそれがあることその他の政令で定める事情があるため保険料その他この法律の規定による徴収金の効果的な徴収を行う上で必要があると認めるときは、政令で定めるところにより、財務大臣に、当該納付義務者に関する情報その他必要な情報を提供するとともに、当該納付義務者に係る滞納処分等その他の処分の権限の全部又は一部を委任することができる。 art-100-5/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 If, pursuant to paragraph (3) of the preceding Article, the Minister of Health, Labour and Welfare has decided to be the one to undertake the whole or apart of the measures to collect arrears and related authority and the authority set forth in paragraph (1), item (xxx) of that Article, but, because it is likely that a person obligated to pay in connection with what is prescribed by Order of the Ministry of Health, Labour and Welfare among the authority in question and the authorities prescribed by Order of the Ministry of Health, Labour and Welfare provided for in that item (hereinafter referred to in this Article as a "measures to collect arrears, related authority, and other such dispositions"), has concealed assets with the purpose of evading the execution of the measures to collect arrears, related authority, and other such dispositions or because of the existence of any other circumstances prescribed by Cabinet Order, the Minister of Health, Labour and Welfare finds it to be necessary to do so in order to effectively carry out the collection of insurance premiums or any other monies to be collected under the provisions of this Act, the Minister of Health, Labour and Welfare, as prescribed by Cabinet Order, may provide the Minister of Finance with information on the person obligated to pay and with any other necessary information, and delegate the whole or a part of the authority for the measures to collect arrears, related authority, and other such dispositions involving the person obligated to pay to the Minister of Finance. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 財務大臣は、前項の委任に基づき、滞納処分等その他の処分の権限の全部又は一部を行つたときは、厚生労働省令で定めるところにより、滞納処分等その他の処分の執行の状況及びその結果を厚生労働大臣に報告するものとする。 art-100-5/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-2 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-2 If the Minister of Finance has exercised the whole or a part of the authority for measures to collect arrears, related authority, and other such dispositions under the delegation referred to in the preceding paragraph, the minister is to report the status of execution and the results of the measures to collect arrears, related authority, and other such dispositions to the Minister of Health, Labour and Welfare as prescribed by Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前条第五項の規定は、第一項の委任に基づき、財務大臣が滞納処分等その他の処分の権限の全部又は一部を行う場合の財務大臣による通知について準用する。この場合において、必要な技術的読替えその他滞納処分等その他の処分の対象となる者に対する通知に関し必要な事項は、厚生労働省令で定める。 art-100-5/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-3 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-3 The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to notices issued by the Minister of Finance if the Minister exercises the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions under the delegation referred to in paragraph (1). Order of the Ministry of Health, Labour and Welfare provides for the necessary technical replacement of terms in such a case and for any other necessary particulars in connection with notices issued to the person who will be the subject of the measures to collect arrears, related authority, and other such dispositions in such a case. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 財務大臣が、第一項の委任に基づき、滞納処分等その他の処分の権限の全部若しくは一部を行うこととし、又は同項の委任に基づき行つている滞納処分等その他の処分の権限の全部若しくは一部を行わないこととする場合における滞納処分等その他の処分の権限に係る事務の引継ぎその他の必要な事項は、厚生労働省令で定める。 art-100-5/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-4 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-4 Order of the Ministry of Health, Labour and Welfare provides for the handing over of the administrative functions associated with the authority for measures to collect arrears, related authority, and other such dispositions and for any other necessary particulars for cases in which the Minister of Finance either decides to exercise the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions under the delegation referred to in paragraph (1), or decides not to exercise the whole or a part of the authority in measures to collect arrears, related authority, and other such dispositions that the Minister has been exercising under the delegation referred to that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 財務大臣は、第一項の規定により委任された権限、第二項の規定による権限及び第三項において準用する前条第五項の規定による権限を国税庁長官に委任する。 art-100-5/par-5 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-5 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-5 The Minister of Finance delegates authority that has been delegated thereto pursuant to the provisions of paragraph (1), authority under paragraph (2), and authority under the provisions of paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to paragraph (3), to the Commissioner of the National Tax Agency. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 国税庁長官は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の事業所又は事務所の所在地を管轄する国税局長に委任することができる。 art-100-5/par-6 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-6 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-6 The Commissioner of the National Tax Agency, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the commissioner of the regional taxation bureau with jurisdiction over the locality of the place of business or office of a person obligated to pay. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 国税局長は、政令で定めるところにより、前項の規定により委任された権限の全部又は一部を納付義務者の事業所又は事務所の所在地を管轄する税務署長に委任することができる。 art-100-5/par-7 · https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-7 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-7 The commissioner of a regional taxation bureau, as prescribed by Cabinet Order, may delegate the whole or a part of the authority that has been delegated thereto pursuant to the provisions of the preceding paragraph to the district director of the tax office with jurisdiction over the locality of the place of business or office of a person obligated to pay. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-100-5/par-1: 前条第三項 → 厚生年金保険法 第百条の四第三項 (Article 100-4, paragraph (3)), art-100-4/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-3 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-3 - art-100-5/par-1: 同条第一項第三十号 → 厚生年金保険法 第百条の四第一項第三十号 (Article 100-4, paragraph (1), item (xxx)), art-100-4/par-1/item-30 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-1/item-30 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-30 - art-100-5/par-1: この条 → 厚生年金保険法 第百条の五 (Article 100-5), art-100-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5 · https://japanlaw.org/l/329AC0000000115/art-100-5 - art-100-5/par-2: 前項 → 厚生年金保険法 第百条の五第一項 (Article 100-5, paragraph (1)), art-100-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 - art-100-5/par-3: 前条第五項 → 厚生年金保険法 第百条の四第五項 (Article 100-4, paragraph (5)), art-100-4/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-5 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-5 - art-100-5/par-3: 第一項 → 厚生年金保険法 第百条の五第一項 (Article 100-5, paragraph (1)), art-100-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 - art-100-5/par-4: 第一項 → 厚生年金保険法 第百条の五第一項 (Article 100-5, paragraph (1)), art-100-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 - art-100-5/par-5: 第一項 → 厚生年金保険法 第百条の五第一項 (Article 100-5, paragraph (1)), art-100-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 - art-100-5/par-5: 第二項 → 厚生年金保険法 第百条の五第二項 (Article 100-5, paragraph (2)), art-100-5/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-2 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-2 - art-100-5/par-5: 第三項 → 厚生年金保険法 第百条の五第三項 (Article 100-5, paragraph (3)), art-100-5/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-3 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-3 - art-100-5/par-5: 前条第五項 → 厚生年金保険法 第百条の四第五項 (Article 100-4, paragraph (5)), art-100-4/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-5 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-5 - art-100-5/par-6: 前項 → 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 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-5 - art-100-5/par-7: 前項 → 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 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-6 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 健康保険法 第二百四条の二第二項（財務大臣への権限の委任） — https://japanlaw.org/ja/health-insurance-act/art-204-2/par-2 · https://japanlaw.org/l/211AC0000000070/art-204-2/par-2 - 健康保険法 第二百五条第一項（地方厚生局長等への権限の委任） — https://japanlaw.org/ja/health-insurance-act/art-205/par-1 · https://japanlaw.org/l/211AC0000000070/art-205/par-1 - 厚生年金保険法 第百条の四第一項第三十八号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-4/par-1/item-38 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-38 - 厚生年金保険法 第百条の五第一項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-1 - 厚生年金保険法 第百条の五第二項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-2 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-2 - 厚生年金保険法 第百条の五第三項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-3 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-3 - 厚生年金保険法 第百条の五第四項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-4 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-4 - 厚生年金保険法 第百条の五第五項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-5 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-5 - 厚生年金保険法 第百条の五第六項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-6 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-6 - 厚生年金保険法 第百条の五第七項（財務大臣への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-7 · https://japanlaw.org/l/329AC0000000115/art-100-5/par-7 - 厚生年金保険法 第百条の九第一項（地方厚生局長等への権限の委任） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-9/par-1 · https://japanlaw.org/l/329AC0000000115/art-100-9/par-1 - 厚生年金保険法 附則第三十二条第一項（機構への厚生労働大臣の権限に係る事務の委任等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-32/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-32/par-1 - 厚生年金保険法 附則第三十二条第二項（機構への厚生労働大臣の権限に係る事務の委任等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-32/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-32/par-2 - 厚生年金保険法 附則第八十二条第二項（徴収金の督促及び滞納処分等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-82/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2 --- ## 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 - This site's parser, version 190 — 厚生年金保険法 — structure, counts, cross-references and defined terms, computed 2026-10-13