# 厚生年金保険法 / Employees' Pension Insurance Act — 第四十一条 (Article 41) - 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: 第四十一条 (Article 41)（受給権の保護及び公課の禁止） — address `art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-41 - 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. --- ### 第四十一条（受給権の保護及び公課の禁止） — (Protection of Right to Receive Benefits and Prohibition of Imposition of Public Charges) caption: Ministry of Justice translation — Japanese Law Translation Database System art-41 · https://japanlaw.org/ja/employees-pension-insurance-act/art-41 · https://japanlaw.org/l/329AC0000000115/art-41 **第一項** 保険給付を受ける権利は、譲り渡し、担保に供し、又は差し押えることができない。ただし、老齢厚生年金を受ける権利を国税滞納処分（その例による処分を含む。）により差し押える場合は、この限りでない。 art-41/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-41/par-1 · https://japanlaw.org/l/329AC0000000115/art-41/par-1 The right to receive insurance benefits may not be assigned, provided as collateral, or attached; provided, however, that this does not apply if the right to receive the employees' old-age pension is attached in collection proceedings for delinquent national tax (including a procedure to be enforced pursuant to the provisions on collection proceedings for delinquent national tax). machine translation, not official **第二項** 租税その他の公課は、保険給付として支給を受けた金銭を標準として、課することができない。ただし、老齢厚生年金については、この限りでない。 art-41/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-41/par-2 · https://japanlaw.org/l/329AC0000000115/art-41/par-2 Taxes and other public charges may not be imposed upon money paid as insurance benefits; provided, however, that this does not apply to employees' old-age pensions. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 6 provisions cite this one. No official source publishes this direction. - 労働者災害補償保険法 附則第八十一条第一項（受給権の保護に関する特例） — https://japanlaw.org/ja/industrial-accident-insurance-act/suppl-5021-40/art-81/par-1 · https://japanlaw.org/l/322AC0000000050/suppl-5021-40/art-81/par-1 - 厚生年金保険法 附則第二十九条第九項（日本国籍を有しない者に対する脱退一時金の支給） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-29/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-29/par-9 - 厚生年金保険法 附則第二十六条第五項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-5 - 厚生年金保険法 附則第八十一条第一項（受給権の保護に関する特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5021-40/art-81/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5021-40/art-81/par-1 - 国民年金法 附則第八十一条第一項（受給権の保護に関する特例） — https://japanlaw.org/ja/national-pension-act/suppl-5021-40/art-81/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-5021-40/art-81/par-1 - 法人税法 附則第二十六条第五項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-20261013T073658-001, translated 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