# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十七条 (Article 87) - 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: 第八十七条 (Article 87)（延滞金） — address `art-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/art-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/art-87 - 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. --- ### 第八十七条（延滞金） — (Delinquency Charges) caption: Ministry of Justice translation — Japanese Law Translation Database System art-87 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87 · https://japanlaw.org/l/329AC0000000115/art-87 **第一項** 前条第二項の規定によつて督促をしたときは、厚生労働大臣は、保険料額に、納期限の翌日から保険料完納又は財産差押の日の前日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した延滞金を徴収する。ただし、次の各号のいずれかに該当する場合又は滞納につきやむを得ない事情があると認められる場合は、この限りでない。 art-87/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 Having issued a demand for payment pursuant to the provisions of paragraph (2) of the preceding Article, the Minister of Health, Labour and Welfare collects delinquency charges calculated by multiplying the amount of insurance premiums by an interest rate of 14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter), depending on the number of days in the period from the day after the due date until the day before insurance premiums are paid in full or the day before assets are seized; provided, however, that this does not apply in a case as referred to in one of the following items or if there are acknowledged to be compelling grounds for the arrears: Ministry of Justice translation — Japanese Law Translation Database System **一** 保険料額が千円未満であるとき。 art-87/par-1/item-1 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1/item-1 if the amount of insurance premiums is less than 1,000 yen; Ministry of Justice translation — Japanese Law Translation Database System **二** 納期を繰り上げて徴収するとき。 art-87/par-1/item-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/art-87/par-1/item-2 if insurance premiums are being collected in advance of the payment date; or Ministry of Justice translation — Japanese Law Translation Database System **三** 納付義務者の住所若しくは居所が国内にないため、又はその住所及び居所がともに明らかでないため、公示送達の方法によつて督促したとき。 art-87/par-1/item-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1/item-3 · https://japanlaw.org/l/329AC0000000115/art-87/par-1/item-3 if the demand for payment is made through service by publication because the domicile or residence of the person obligated to pay is not in Japan or because both the domicile and residence thereof are unknown. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、保険料額の一部につき納付があつたときは、その納付の日以後の期間に係る延滞金の計算の基礎となる保険料は、その納付のあつた保険料額を控除した金額による。 art-87/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-2 · https://japanlaw.org/l/329AC0000000115/art-87/par-2 In a case as referred to in the preceding paragraph, if a part of the amount of insurance premiums has been paid, the amount of insurance premiums that forms the basis for calculating delinquency charges for the period on and after the day of the partial payment is the original amount of the insurance premiums minus the amount thus paid. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 延滞金を計算するにあたり、保険料額に千円未満の端数があるときは、その端数は、切り捨てる。 art-87/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-3 · https://japanlaw.org/l/329AC0000000115/art-87/par-3 In calculating delinquency charges, the amount of insurance premiums are rounded down to the nearest thousand yen. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 督促状に指定した期限までに保険料を完納したとき、又は前三項の規定によつて計算した金額が百円未満であるときは、延滞金は、徴収しない。 art-87/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-4 · https://japanlaw.org/l/329AC0000000115/art-87/par-4 If insurance premiums are paid in full by the due date designated in the demand letter, or if the amount calculated pursuant to the provisions of the preceding three paragraphs is less than 100 yen, delinquency charges are not collected. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 延滞金の金額に百円未満の端数があるときは、その端数は、切り捨てる。 art-87/par-5 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-5 · https://japanlaw.org/l/329AC0000000115/art-87/par-5 Delinquency charges are rounded down to the nearest hundred yen. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 第四十条の二の規定による徴収金は、前各項の規定の適用については、保険料とみなす。この場合において、第一項中「年十四・六パーセント（当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント）」とあるのは、「年十四・六パーセント」とする。 art-87/par-6 · https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-6 · https://japanlaw.org/l/329AC0000000115/art-87/par-6 The monies to be collected under the provisions of Article 40-2 are deemed to be insurance premiums for the purpose of the application of the provisions of the preceding paragraphs. This being the case, the phrase "14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter)" in paragraph (1) is deemed to be replaced with "14.6% per annum". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-87/par-1: 前条第二項 → 厚生年金保険法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-86/par-2 · https://japanlaw.org/l/329AC0000000115/art-86/par-2 - art-87/par-2: 前項 → 厚生年金保険法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 - art-87/par-4: 前三項 → 厚生年金保険法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 - art-87/par-4: 前三項 → 厚生年金保険法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-2 · https://japanlaw.org/l/329AC0000000115/art-87/par-2 - art-87/par-4: 前三項 → 厚生年金保険法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-3 · https://japanlaw.org/l/329AC0000000115/art-87/par-3 - art-87/par-6: 第四十条の二 → 厚生年金保険法 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-40-2 · https://japanlaw.org/l/329AC0000000115/art-40-2 - art-87/par-6: 前各項 → 厚生年金保険法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-1 · https://japanlaw.org/l/329AC0000000115/art-87/par-1 - art-87/par-6: 前各項 → 厚生年金保険法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-2 · https://japanlaw.org/l/329AC0000000115/art-87/par-2 - art-87/par-6: 前各項 → 厚生年金保険法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-3 · https://japanlaw.org/l/329AC0000000115/art-87/par-3 - art-87/par-6: 前各項 → 厚生年金保険法 第八十七条第四項 (Article 87, paragraph (4)), art-87/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-4 · https://japanlaw.org/l/329AC0000000115/art-87/par-4 - art-87/par-6: 前各項 → 厚生年金保険法 第八十七条第五項 (Article 87, paragraph (5)), art-87/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-5 · https://japanlaw.org/l/329AC0000000115/art-87/par-5 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 健康保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/health-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4211-36/art-2/par-1 - 労働者災害補償保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/industrial-accident-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/322AC0000000050/suppl-4211-36/art-2/par-1 - 厚生年金保険法 第八十七条第二項（延滞金） — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-2 · https://japanlaw.org/l/329AC0000000115/art-87/par-2 - 厚生年金保険法 第八十七条第四項（延滞金） — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-4 · https://japanlaw.org/l/329AC0000000115/art-87/par-4 - 厚生年金保険法 第八十七条第六項（延滞金） — https://japanlaw.org/ja/employees-pension-insurance-act/art-87/par-6 · https://japanlaw.org/l/329AC0000000115/art-87/par-6 - 厚生年金保険法 第八十七条の二第一項（保険料の滞納処分等の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/art-87-2/par-1 · https://japanlaw.org/l/329AC0000000115/art-87-2/par-1 - 厚生年金保険法 第百条の十第一項第三十二号（機構への事務の委託） — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-10/par-1/item-32 · https://japanlaw.org/l/329AC0000000115/art-100-10/par-1/item-32 - 厚生年金保険法 附則第十七条の十四第一項（延滞金の割合の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-17-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-17-14/par-1 - 厚生年金保険法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4211-36/art-2/par-1 - 厚生年金保険法 附則第五条第二項（存続厚生年金基金に係る改正前厚生年金保険法等の効力等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-5/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-2 - 厚生年金保険法 附則第八十二条第一項（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-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-1 - 厚生年金保険法 附則第八十二条の二第一項（延滞金の割合の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-82-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82-2/par-1 - 厚生年金保険法 附則第十七条第一項第二号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4261-64/art-17/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4261-64/art-17/par-1/item-2 - 厚生年金保険法 附則第十七条第一項第十六号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4261-64/art-17/par-1/item-16 · https://japanlaw.org/l/329AC0000000115/suppl-4261-64/art-17/par-1/item-16 - 国民年金法 附則第二条第一項（適用区分） — https://japanlaw.org/ja/national-pension-act/suppl-4211-36/art-2/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-4211-36/art-2/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