# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十六条 (Article 26) - 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: 第二十六条 (Article 26)（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — address `art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-26 - 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. --- ### 第二十六条（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — (Special Provisions on the Amount of Standard Monthly Remuneration for a Current or Former Insured Raising a Child under 3 Years of Age) caption: Ministry of Justice translation — Japanese Law Translation Database System art-26 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26 · https://japanlaw.org/l/329AC0000000115/art-26 **第一項** 三歳に満たない子を養育し、又は養育していた被保険者又は被保険者であつた者が、主務省令で定めるところにより実施機関に申出（被保険者にあつては、その使用される事業所の事業主を経由して行うものとする。）をしたときは、当該子を養育することとなつた日（厚生労働省令で定める事実が生じた日にあつては、その日）の属する月から次の各号のいずれかに該当するに至つた日の翌日の属する月の前月までの各月のうち、その標準報酬月額が当該子を養育することとなつた日の属する月の前月（当該月において被保険者でない場合にあつては、当該月前一年以内における被保険者であつた月のうち直近の月。以下この条において「基準月」という。）の標準報酬月額（この項の規定により当該子以外の子に係る基準月の標準報酬月額が標準報酬月額とみなされている場合にあつては、当該みなされた基準月の標準報酬月額。以下この項において「従前標準報酬月額」という。）を下回る月（当該申出が行われた日の属する月前の月にあつては、当該申出が行われた日の属する月の前月までの二年間のうちにあるものに限る。）については、従前標準報酬月額を当該下回る月の第四十三条第一項に規定する平均標準報酬額の計算の基礎となる標準報酬月額とみなす。 art-26/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 If an insured or a former insured who is or was raising a child under 3 years of age files a request with the implementing organization (for a current insured, through the employer of the place of business at which the insured is employed) as specified by order of the competent ministry, the person's standardized monthly amount of remuneration for the month before the month that includes the day on which the person began to raise the child (or, if the person is not an insured in the month in question, the standardized monthly amount of remuneration for the most recent month in which the person was an insured within the one year prior to the month in question; either the month in question or this most recent month is hereinafter referred to in this Article as the "base month") is deemed to be the standardized monthly amount of remuneration that forms the basis for calculating the average standardized monthly amount of remuneration under Article 43, paragraph (1) for any month in which the person's standardized monthly amount of remuneration falls below the standardized monthly amount of remuneration for the base month (or below the standardized monthly amount of remuneration for the base month connected with a child other than the child in question, if that standardized monthly amount is deemed to be the standardized monthly amount of remuneration that forms the basis for the calculation mentioned above pursuant to the provisions of this paragraph; any standardized monthly amount deemed to be the standardized monthly amount of remuneration that forms the basis for the calculation mentioned above is referred to as the "previous standardized monthly amount of remuneration" in this paragraph), among the months during the period of time from the month that includes the day on which the person started to raise that child (or the day on which any fact provided for by Order of the Ministry of Health, Labour and Welfare has arisen) until the month before the month that includes the day following the date of an event that falls under one of the following items (if any of the months in which the standardized monthly amount of remuneration falls below the previous standardized monthly amount of remuneration are months preceding the month that includes the day on which the relevant request was filed, these are limited to months that fall within the two-year period before the month including the day on which the relevant request was filed). Ministry of Justice translation — Japanese Law Translation Database System **一** 当該子が三歳に達したとき。 art-26/par-1/item-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-1 the child in question reaches 3 years of age; Ministry of Justice translation — Japanese Law Translation Database System **二** 第十四条各号のいずれかに該当するに至つたとき。 art-26/par-1/item-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-2 the insured comes to fall under one of the items of Article 14; Ministry of Justice translation — Japanese Law Translation Database System **三** 当該子以外の子についてこの条の規定の適用を受ける場合における当該子以外の子を養育することとなつたときその他これに準ずる事実として厚生労働省令で定めるものが生じたとき。 art-26/par-1/item-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-3 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-3 the insured has begun to raise a child other than the child in question in a case in which the provisions of this Article are applied for a child other than the child in question, or any other event provided for by Order of the Ministry of Health, Labour and Welfare as a fact equivalent thereto arises; Ministry of Justice translation — Japanese Law Translation Database System **四** 当該子が死亡したときその他当該被保険者が当該子を養育しないこととなつたとき。 art-26/par-1/item-4 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-4 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-4 the child dies or the insured has otherwise ceased to raise the child; or Ministry of Justice translation — Japanese Law Translation Database System **五** 当該被保険者に係る第八十一条の二第一項の規定の適用を受ける育児休業等を開始したとき。 art-26/par-1/item-5 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-5 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-5 the insured starts childcare/parental leave to which the provisions of Article 81-2, paragraph (1) apply; or Ministry of Justice translation — Japanese Law Translation Database System **六** 当該被保険者に係る第八十一条の二の二第一項の規定の適用を受ける産前産後休業を開始したとき。 art-26/par-1/item-6 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-6 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-6 the insured starts maternity leave to which the provisions of Article 81-2-2, paragraph (1) apply. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定の適用による年金たる保険給付の額の改定その他前項の規定の適用に関し必要な事項は、政令で定める。 art-26/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-2 · https://japanlaw.org/l/329AC0000000115/art-26/par-2 Cabinet Order provides for revisions to the amount of pension insurance benefits based on application of the provisions of the preceding paragraph and provides for any other necessary particulars in connection with the application of the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項第六号の規定に該当した者（同項の規定により当該子以外の子に係る基準月の標準報酬月額が基準月の標準報酬月額とみなされている場合を除く。）に対する同項の規定の適用については、同項中「この項の規定により当該子以外の子に係る基準月の標準報酬月額が標準報酬月額とみなされている場合にあつては、当該みなされた基準月の標準報酬月額」とあるのは、「第六号の規定の適用がなかつたとしたならば、この項の規定により当該子以外の子に係る基準月の標準報酬月額が標準報酬月額とみなされる場合にあつては、当該みなされることとなる基準月の標準報酬月額」とする。 art-26/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-3 · https://japanlaw.org/l/329AC0000000115/art-26/par-3 To apply paragraph (1) to a person who falls under the provisions of paragraph (1), item (6) (other than if, pursuant to the provisions of that paragraph, the standardized monthly amount of remuneration in the base month connected with a child other than the relevant child is deemed to be the standardized monthly amount of remuneration), the phrase "or below the standardized monthly amount of remuneration for the base month connected with a child other than the child in question, if that standardized monthly amount is deemed to be the standardized monthly amount of remuneration that forms the basis for the calculation mentioned above pursuant to the provisions of this paragraph; any standardized monthly amount deemed to be the standardized monthly amount of remuneration that forms the basis for the calculation mentioned above is referred to as the "previous standardized monthly amount of remuneration" in this paragraph" in that paragraph is deemed to be replaced with "or below the standardized monthly amount of remuneration for the month that would be the deemed base month if the standardized monthly amount of remuneration in the base month connected with a child other than the child in question would be deemed, pursuant to the provisions of this paragraph, to be the standardized monthly amount of remuneration for the calculation mentioned above in the event that the provisions of item (6) were not applied; any standardized monthly amount that is deemed, or would be deemed, to be the standardized monthly amount of remuneration that forms the basis for the calculation mentioned above is referred to as the "previous standardized monthly amount of remuneration" in this paragraph". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二号厚生年金被保険者であり、若しくはあつた者又は第三号厚生年金被保険者であり、若しくはあつた者について、第一項の規定を適用する場合においては、同項中「申出（被保険者にあつては、その使用される事業所の事業主を経由して行うものとする。）」とあるのは、「申出」とする。 art-26/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-4 · https://japanlaw.org/l/329AC0000000115/art-26/par-4 When the provisions of paragraph (1) are applied to a person who is or was a category II EPI insured or a person who is or was a category III EPI insured, the phrase "a request with the implementing organization (for an insured, through the employer of the place of business at which the insured is employed)" in that paragraph is deemed to be the phrase "a request with the implementing organization". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-26/par-1: この条 → 厚生年金保険法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26 · https://japanlaw.org/l/329AC0000000115/art-26 - art-26/par-1: この項 → 厚生年金保険法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 - art-26/par-1: 第四十三条第一項 → 厚生年金保険法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-43/par-1 · https://japanlaw.org/l/329AC0000000115/art-43/par-1 - art-26/par-1/item-2: 第十四条 → 厚生年金保険法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/employees-pension-insurance-act/art-14 · https://japanlaw.org/l/329AC0000000115/art-14 - art-26/par-1/item-3: この条 → 厚生年金保険法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26 · https://japanlaw.org/l/329AC0000000115/art-26 - art-26/par-1/item-5: 第八十一条の二第一項 → 厚生年金保険法 第八十一条の二第一項 (Article 81-2, paragraph (1)), art-81-2/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-81-2/par-1 - art-26/par-1/item-6: 第八十一条の二の二第一項 → 厚生年金保険法 第八十一条の二の二第一項 (Article 81-2-2, paragraph (1)), art-81-2-2/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81-2-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-81-2-2/par-1 - art-26/par-2: 前項 → 厚生年金保険法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 - art-26/par-3: 第一項第六号 → 厚生年金保険法 第二十六条第一項第六号 (Article 26, paragraph (1), item (vi)), art-26/par-1/item-6 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-6 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-6 - art-26/par-3: 同項 → 厚生年金保険法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 - art-26/par-4: 第一項 → 厚生年金保険法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 第二十三条の二第一項（育児休業等を終了した際の改定） — https://japanlaw.org/ja/employees-pension-insurance-act/art-23-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-23-2/par-1 - 厚生年金保険法 第二十六条第一項（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/art-26/par-1 - 厚生年金保険法 第二十六条第一項第三号（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-1/item-3 · https://japanlaw.org/l/329AC0000000115/art-26/par-1/item-3 - 厚生年金保険法 第二十六条第二項（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-2 · https://japanlaw.org/l/329AC0000000115/art-26/par-2 - 厚生年金保険法 第二十六条第三項（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-3 · https://japanlaw.org/l/329AC0000000115/art-26/par-3 - 厚生年金保険法 第二十六条第四項（三歳に満たない子を養育する被保険者等の標準報酬月額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-26/par-4 · https://japanlaw.org/l/329AC0000000115/art-26/par-4 - 厚生年金保険法 第七十八条の三第一項（請求すべき按分割合） — https://japanlaw.org/ja/employees-pension-insurance-act/art-78-3/par-1 · https://japanlaw.org/l/329AC0000000115/art-78-3/par-1 - 厚生年金保険法 第七十八条の六第一項第一号（標準報酬の改定又は決定） — https://japanlaw.org/ja/employees-pension-insurance-act/art-78-6/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/art-78-6/par-1/item-1 - 厚生年金保険法 第七十八条の十四第二項（特定被保険者及び被扶養配偶者についての標準報酬の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-78-14/par-2 · https://japanlaw.org/l/329AC0000000115/art-78-14/par-2 - 厚生年金保険法 第七十八条の二十第二項（標準報酬改定請求を行う場合の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-78-20/par-2 · https://japanlaw.org/l/329AC0000000115/art-78-20/par-2 - 厚生年金保険法 第七十八条の二十第五項（標準報酬改定請求を行う場合の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-78-20/par-5 · https://japanlaw.org/l/329AC0000000115/art-78-20/par-5 - 厚生年金保険法 第百条の四第一項第四号（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-4 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-4 - 厚生年金保険法 附則第十七条の六第一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-17-6/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-6/par-1 - 厚生年金保険法 附則第三十九条第三項（第二条の規定の施行に伴う経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-39/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-39/par-3 - 厚生年金保険法 附則第三十五条第一項（三歳に満たない子を養育する被保険者等の標準報酬月額の特例に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-35/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-35/par-1 - 厚生年金保険法 附則第十九条第一項（厚生年金保険の三歳に満たない子を養育する被保険者等の標準報酬月額の特例に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-62/art-19/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-62/art-19/par-1 --- ## 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