# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十三条 (Supplementary Provisions, Article 23)

- 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: 第二十三条 (Supplementary Provisions, Article 23)（拠出金の額の算定に関する特例） — address `suppl-3291-115/art-23`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23
- 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.

---

### 第二十三条（拠出金の額の算定に関する特例） — Special Provisions on Calculation of the Amount of Contributions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3291-115/art-23 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23</sup>

**第一項**  令和八年度までの間、第八十四条の六の規定の適用については、同条第一項中「拠出金算定対象額に、」とあるのは「拠出金算定対象額に」と、「合計額」とあるのは「合計額に、当該拠出金算定対象額に支出費按分率を乗じて得た額を加えて得た額」と、同条第三項第二号中「という。）」とあるのは「という。）に百分の五十を乗じて得た率」と、同条第四項第二号中「控除した率」とあるのは「控除した率に百分の五十を乗じて得た率」とする。
<sup>suppl-3291-115/art-23/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-1</sup>
Until fiscal year 2026, for the purpose of applying Article 84-6, in paragraph (1) of Article 84-6, the phrase "拠出金算定対象額に、" (the amount used to calculate contributions, followed by a comma) is deemed to be replaced with "拠出金算定対象額に" (the amount used to calculate contributions, without that comma), and the phrase "the sum total of the amounts arrived at when the amount used to calculate contributions for the relevant fiscal year is multiplied by each of the rates set forth in the following items" is deemed to be replaced with "the sum total of the amounts arrived at when the amount used to calculate contributions for the relevant fiscal year is multiplied by each of the rates set forth in the following items, plus the amount arrived at when that amount used to calculate contributions is multiplied by the expenditure allocation rate"; in Article 84-6, paragraph (3), item (ii), the phrase "referred to in item (ii) of the following paragraph as the 'percent of revenue from insurance premiums')" is deemed to be replaced with "referred to in item (ii) of the following paragraph as the 'percent of revenue from insurance premiums') multiplied by 50/100"; and in Article 84-6, paragraph (4), item (ii), the phrase "the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1" is deemed to be replaced with "the rate arrived at when the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1 is multiplied by 50/100".
<sup>machine translation, not official</sup>

**第二項**  前項の規定により読み替えて適用する第八十四条の六第一項に規定する支出費按分率は、第一号に掲げる率に第二号に掲げる率を乗じて得た率とする。
<sup>suppl-3291-115/art-23/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2</sup>
The expenditure allocation rate prescribed in Article 84-6, paragraph (1) as applied with terms replaced pursuant to the provisions of the preceding paragraph is the rate arrived at when the rate set forth in item (i) is multiplied by the rate set forth in item (ii).
<sup>machine translation, not official</sup>

  **一**  実施機関（厚生労働大臣を除く。以下この号、次条及び附則第二十三条の三において同じ。）ごとに、当該実施機関に係る当該年度における厚生年金保険給付費等として算定した額に基礎年金拠出金保険料相当分を加えた額を、当該年度における第八十四条の六第一項に規定する拠出金算定対象額で除して得た率を基準として、厚生労働省令で定めるところにより、実施機関ごとに算定した率
  <sup>suppl-3291-115/art-23/par-2/item-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-1</sup>
  the rate calculated for each implementing organization (excluding the Minister of Health, Labour and Welfare; the same applies hereinafter in this item, the following Article and Article 23-3 of the Supplementary Provisions), as prescribed by Order of the Ministry of Health, Labour and Welfare, based on the rate arrived at when the amount obtained by adding the premium-funded portion of basic pension contributions to the amount calculated as expenses for EPI benefits and their equivalent for the relevant fiscal year relating to that implementing organization is divided by the amount used to calculate contributions prescribed in Article 84-6, paragraph (1) for the relevant fiscal year;
  <sup>machine translation, not official</sup>

  **二**  百分の五十
  <sup>suppl-3291-115/art-23/par-2/item-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-2</sup>
  50/100.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-3291-115/art-23/par-1: 第八十四条の六 → 厚生年金保険法 第八十四条の六 (Article 84-6), art-84-6 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6 · https://japanlaw.org/l/329AC0000000115/art-84-6
- suppl-3291-115/art-23/par-1: 同条第一項 → 厚生年金保険法 第八十四条の六第一項 (Article 84-6, paragraph (1)), art-84-6/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-1 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-1
- suppl-3291-115/art-23/par-1: 同条第三項第二号 → 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
- suppl-3291-115/art-23/par-1: 同条第四項第二号 → 厚生年金保険法 第八十四条の六第四項第二号 (Article 84-6, paragraph (4), item (ii)), art-84-6/par-4/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-4/item-2 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-4/item-2
- suppl-3291-115/art-23/par-2: 前項 → 厚生年金保険法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3291-115/art-23/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-1
- suppl-3291-115/art-23/par-2: 第八十四条の六第一項 → 厚生年金保険法 第八十四条の六第一項 (Article 84-6, paragraph (1)), art-84-6/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-1 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-1
- suppl-3291-115/art-23/par-2: 第一号 → 厚生年金保険法 附則第二十三条第二項第一号 (Supplementary Provisions, Article 23, paragraph (2), item (i)), suppl-3291-115/art-23/par-2/item-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-1
- suppl-3291-115/art-23/par-2: 第二号 → 厚生年金保険法 附則第二十三条第二項第二号 (Supplementary Provisions, Article 23, paragraph (2), item (ii)), suppl-3291-115/art-23/par-2/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-2
- suppl-3291-115/art-23/par-2/item-1: この号 → 厚生年金保険法 附則第二十三条第二項第一号 (Supplementary Provisions, Article 23, paragraph (2), item (i)), suppl-3291-115/art-23/par-2/item-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-1
- suppl-3291-115/art-23/par-2/item-1: 次条 → 厚生年金保険法 附則第二十三条の二 (Supplementary Provisions, Article 23-2), suppl-3291-115/art-23-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2
- suppl-3291-115/art-23/par-2/item-1: 附則第二十三条の三 → 厚生年金保険法 附則第二十三条の三 (Supplementary Provisions, Article 23-3), suppl-3291-115/art-23-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-3 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-3
- suppl-3291-115/art-23/par-2/item-1: 第八十四条の六第一項 → 厚生年金保険法 第八十四条の六第一項 (Article 84-6, paragraph (1)), art-84-6/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-1 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-1

## Cited by

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

- 厚生年金保険法 第八十四条の五第二項（拠出金及び政府の負担） — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-5/par-2 · https://japanlaw.org/l/329AC0000000115/art-84-5/par-2
- 厚生年金保険法 附則第二十三条第二項（拠出金の額の算定に関する特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2
- 厚生年金保険法 附則第二十三条第二項第一号（拠出金の額の算定に関する特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23/par-2/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23/par-2/item-1
- 厚生年金保険法 附則第二十三条の二第二項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2/par-2
- 厚生年金保険法 附則第二十三条の四第一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-4/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-4/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
- claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-20261013T074650-014, 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