# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十四条 (Article 84) - 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: 第八十四条 (Article 84)（保険料の源泉控除） — address `art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-84 - 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. --- ### 第八十四条（保険料の源泉控除） — (Withholding of Insurance Premiums) caption: Ministry of Justice translation — Japanese Law Translation Database System art-84 · https://japanlaw.org/ja/employees-pension-insurance-act/art-84 · https://japanlaw.org/l/329AC0000000115/art-84 **第一項** 事業主は、被保険者に対して通貨をもつて報酬を支払う場合においては、被保険者の負担すべき前月の標準報酬月額に係る保険料（被保険者がその事業所又は船舶に使用されなくなつた場合においては、前月及びその月の標準報酬月額に係る保険料）を報酬から控除することができる。 art-84/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-1 · https://japanlaw.org/l/329AC0000000115/art-84/par-1 If remuneration is paid to an insured in currency, the employer may deduct the insurance premiums that the insured is to bear in connection with the previous month's standardized monthly amount of remuneration (or, if the insured ceased to be employed by that place of business or ship, the insurance premiums that the insured is to bear in connection with the previous and current months' standardized monthly amounts of remuneration) from the insured's remuneration. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 事業主は、被保険者に対して通貨をもつて賞与を支払う場合においては、被保険者の負担すべき標準賞与額に係る保険料に相当する額を当該賞与から控除することができる。 art-84/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-2 · https://japanlaw.org/l/329AC0000000115/art-84/par-2 If a bonus is paid to an insured in currency, the employer may deduct from the relevant bonus the amount equal to the insurance premiums that the insured is to bear in connection with the standardized amount of the bonus. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 事業主は、前二項の規定によつて保険料を控除したときは、保険料の控除に関する計算書を作成し、その控除額を被保険者に通知しなければならない。 art-84/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-3 · https://japanlaw.org/l/329AC0000000115/art-84/par-3 If an employer deducts insurance premiums pursuant to the preceding two paragraphs, it must prepare a calculation sheet concerning the deduction of the insurance premiums and notify the relevant insured of the amount deducted. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-84/par-3: 前二項 → 厚生年金保険法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-1 · https://japanlaw.org/l/329AC0000000115/art-84/par-1 - art-84/par-3: 前二項 → 厚生年金保険法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-2 · https://japanlaw.org/l/329AC0000000115/art-84/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 第八十四条第三項（保険料の源泉控除） — https://japanlaw.org/ja/employees-pension-insurance-act/art-84/par-3 · https://japanlaw.org/l/329AC0000000115/art-84/par-3 - 厚生年金保険法 第八十四条の二第一項（保険料の徴収等の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-84-2/par-1 - 厚生年金保険法 附則第四条の三第七項（高齢任意加入被保険者） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-4-3/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-4-3/par-7 --- ## 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