# 厚生年金保険法 / Employees' Pension Insurance Act — 第二条の四 (Article 2-4)

- 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: 第二条の四 (Article 2-4)（財政の現況及び見通しの作成） — address `art-2-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-2-4
- 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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### 第二条の四（財政の現況及び見通しの作成） — (Compiling a Current Budget Status and Projections Report)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-2-4 · https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4 · https://japanlaw.org/l/329AC0000000115/art-2-4</sup>

**第一項**  政府は、少なくとも五年ごとに、保険料及び国庫負担の額並びにこの法律による保険給付に要する費用の額その他の厚生年金保険事業の財政に係る収支についてその現況及び財政均衡期間における見通し（以下「財政の現況及び見通し」という。）を作成しなければならない。
<sup>art-2-4/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-1 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-1</sup>
At least every five years, the government must compile a report on the current status of income and expenditures in connection with the budget for employees' pension insurance services, including the amounts of insurance premiums and state subsidies and the amount of expenses needed to provide insurance benefits under this Act and projections for the period subject to budget balancing (hereinafter referred to as a "current budget status and projections report"), at least every 5 years.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第二項**  前項の財政均衡期間（第三十四条第一項及び第八十四条の六第三項第二号において「財政均衡期間」という。）は、財政の現況及び見通しが作成される年以降おおむね百年間とする。
<sup>art-2-4/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-2 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-2</sup>
The period subject to budget balancing referred to in the preceding paragraph (referred to as the "period subject to budget balancing" in Article 34, paragraph (1) and Article 84-6, paragraph (3), item (ii)) is the approximately 100-year period following the year in which the current budget status and projections report is compiled.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

**第三項**  政府は、第一項の規定により財政の現況及び見通しを作成したときは、遅滞なく、これを公表しなければならない。
<sup>art-2-4/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-3 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-3</sup>
Once the government has compiled the current budget status and projections report pursuant to the provisions of paragraph (1), it must publish this without delay.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-2-4/par-2: 前項 → 厚生年金保険法 第二条の四第一項 (Article 2-4, paragraph (1)), art-2-4/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-1 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-1
- art-2-4/par-2: 第三十四条第一項 → 厚生年金保険法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-34/par-1 · https://japanlaw.org/l/329AC0000000115/art-34/par-1
- art-2-4/par-2: 第八十四条の六第三項第二号 → 厚生年金保険法 第八十四条の六第三項第二号 (Article 84-6, paragraph (3), item (ii)), art-84-6/par-3/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-3/item-2 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-3/item-2
- art-2-4/par-3: 第一項 → 厚生年金保険法 第二条の四第一項 (Article 2-4, paragraph (1)), art-2-4/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-1 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-1

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 健康保険法 附則第二条第二項（検討等） — https://japanlaw.org/ja/health-insurance-act/suppl-5071-74/art-2/par-2 · https://japanlaw.org/l/211AC0000000070/suppl-5071-74/art-2/par-2
- 厚生年金保険法 第二条の四第二項（財政の現況及び見通しの作成） — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-2 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-2
- 厚生年金保険法 第二条の四第三項（財政の現況及び見通しの作成） — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-3 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-3
- 厚生年金保険法 第三十四条第一項（調整期間） — https://japanlaw.org/ja/employees-pension-insurance-act/art-34/par-1 · https://japanlaw.org/l/329AC0000000115/art-34/par-1
- 厚生年金保険法 附則第十四条第一項（厚生年金保険事業に要する費用の負担の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4081-82/art-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4081-82/art-14/par-1
- 厚生年金保険法 附則第二条第二項（給付水準の下限） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-2/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-2/par-2
- 厚生年金保険法 附則第二十五条第一項（厚生年金保険事業に関する財政の現況及び見通しの作成に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-25/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-25/par-1
- 厚生年金保険法 附則第二十六条第一項（厚生年金保険事業に要する費用の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-26/par-1
- 厚生年金保険法 附則第二条第二項（検討） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5021-40/art-2/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-5021-40/art-2/par-2
- 厚生年金保険法 附則第二条第三項（検討） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5021-40/art-2/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-5021-40/art-2/par-3
- 厚生年金保険法 附則第二条第二項（検討等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-2/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-2/par-2
- 厚生年金保険法 附則第三条第一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-3/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-3/par-1
- 厚生年金保険法 附則第三条の二第一項（法制上の措置等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-3-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-3-2/par-1
- 国民年金法 附則第二条第二項（給付水準の下限） — https://japanlaw.org/ja/national-pension-act/suppl-4161-104/art-2/par-2 · https://japanlaw.org/l/334AC0000000141/suppl-4161-104/art-2/par-2
- 国民年金法 附則第二条第二項（検討） — https://japanlaw.org/ja/national-pension-act/suppl-5021-40/art-2/par-2 · https://japanlaw.org/l/334AC0000000141/suppl-5021-40/art-2/par-2
- 国民年金法 附則第二条第三項（検討） — https://japanlaw.org/ja/national-pension-act/suppl-5021-40/art-2/par-3 · https://japanlaw.org/l/334AC0000000141/suppl-5021-40/art-2/par-3
- 国民年金法 附則第二条第二項（検討等） — https://japanlaw.org/ja/national-pension-act/suppl-5071-74/art-2/par-2 · https://japanlaw.org/l/334AC0000000141/suppl-5071-74/art-2/par-2
- 国民年金法 附則第三条第一項 — https://japanlaw.org/ja/national-pension-act/suppl-5071-74/art-3/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-5071-74/art-3/par-1
- 国民年金法 附則第三条の二第一項（法制上の措置等） — https://japanlaw.org/ja/national-pension-act/suppl-5071-74/art-3-2/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-5071-74/art-3-2/par-1

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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
- This site's parser, version 190 — 厚生年金保険法 — structure, counts, cross-references and defined terms, computed 2026-10-13
