# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十三条の二 (Supplementary Provisions, Article 23-2) - 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: 第二十三条の二 (Supplementary Provisions, Article 23-2) — address `suppl-3291-115/art-23-2` - 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-23-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2 - 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. --- ### 第二十三条の二 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 **第一項** 平成二十七年度から令和八年度までの間、第八十四条の六第三項第一号に掲げる率は、同号の規定にかかわらず、実施機関ごとに、当該年度における保険料の各月の保険料率（第二号厚生年金被保険者にあつては平成二十四年一元化法附則第八十三条の表の上欄に掲げる月分の保険料率についてはそれぞれ同表の下欄に定める率とし、第三号厚生年金被保険者にあつては平成二十四年一元化法附則第八十四条の表の上欄に掲げる月分の保険料率についてはそれぞれ同表の下欄に定める率とし、第四号厚生年金被保険者にあつては平成二十四年一元化法附則第八十五条第一項の表の上欄に掲げる月分の保険料率についてはそれぞれ同表の下欄に定める率とする。）を、当該各月に応じ、当該実施機関の組合員（国家公務員共済組合連合会及び地方公務員共済組合連合会にあつては、当該連合会を組織する共済組合の組合員）たる被保険者又は私立学校教職員共済制度の加入者たる被保険者に係る当該年度の各月ごとの標準報酬の総額に乗じて得た額の合計額（以下この項において「実施機関保険料相当額」という。）を、当該年度における保険料の各月分に応じ第八十一条第四項の表の下欄に定める保険料率を、当該各月に応じ、第一号厚生年金被保険者に係る当該年度の各月ごとの標準報酬の総額に乗じて得た額の合計額に各実施機関ごとの実施機関保険料相当額の合計額を加えて得た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とする。 suppl-3291-115/art-23-2/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2/par-1 For the period from fiscal year 2015 through fiscal year 2026, the rate set forth in Article 84-6, paragraph (3), item (i) is, notwithstanding that item, the rate calculated for each implementing organization, as prescribed by Order of the Ministry of Health, Labour and Welfare, based on the rate arrived at when the total of the amounts arrived at when the insurance premium rate for each month of the relevant fiscal year (in the case of a category II EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 83 of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively, in the case of a category III EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 84 of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively, and in the case of a category IV EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 85, paragraph (1) of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively) is multiplied, according to each such month, by the total amount of standardized remuneration for each month of the relevant fiscal year of insureds who are members of that implementing organization (in the case of the Federation of National Public Service Personnel Mutual Aid Associations and the Pension Fund Association for Local Government Officials, members of the mutual aid Associations organizing that federation) or of insureds who are members of the mutual aid system for private school personnel (hereinafter in this paragraph referred to as the "amount equivalent to the implementing organization's premiums") is divided by the amount arrived at when the total of the amounts equivalent to the implementing organization's premiums of the respective implementing organizations is added to the total of the amounts arrived at when the insurance premium rate specified in the lower column of the table in Article 81, paragraph (4) corresponding to each month of the relevant fiscal year is multiplied, according to each such month, by the total amount of standardized remuneration for each month of the relevant fiscal year of category I EPI insureds. machine translation, not official **第二項** 厚生労働大臣は、前条第二項第一号及び前項に規定する厚生労働省令を定めるときは、実施機関を所管する大臣に協議しなければならない。 suppl-3291-115/art-23-2/par-2 · 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 When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (2), item (i) of the preceding Article and in the preceding paragraph, the Minister must consult the minister who has jurisdiction over the implementing organizations. machine translation, not official --- ## Cites - suppl-3291-115/art-23-2/par-1: 第八十四条の六第三項第一号 → 厚生年金保険法 第八十四条の六第三項第一号 (Article 84-6, paragraph (3), item (i)), art-84-6/par-3/item-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-6/par-3/item-1 · https://japanlaw.org/l/329AC0000000115/art-84-6/par-3/item-1 - suppl-3291-115/art-23-2/par-1: 平成二十四年一元化法附則第八十三条 → 厚生年金保険法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4241-63/art-83 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-83 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-83 - suppl-3291-115/art-23-2/par-1: 平成二十四年一元化法附則第八十四条 → 厚生年金保険法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4241-63/art-84 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-84 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-84 - suppl-3291-115/art-23-2/par-1: 平成二十四年一元化法附則第八十五条第一項 → 厚生年金保険法 附則第八十五条第一項 (Supplementary Provisions, Article 85, paragraph (1)), suppl-4241-63/art-85/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-85/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-85/par-1 - suppl-3291-115/art-23-2/par-1: この項 → 厚生年金保険法 附則第二十三条の二第一項 (Supplementary Provisions, Article 23-2, paragraph (1)), suppl-3291-115/art-23-2/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2/par-1 - suppl-3291-115/art-23-2/par-1: 第八十一条第四項 → 厚生年金保険法 第八十一条第四項 (Article 81, paragraph (4)), art-81/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81/par-4 · https://japanlaw.org/l/329AC0000000115/art-81/par-4 - suppl-3291-115/art-23-2/par-2: 前条第二項第一号 → 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-23-2/par-2: 前項 → 厚生年金保険法 附則第二十三条の二第一項 (Supplementary Provisions, Article 23-2, paragraph (1)), suppl-3291-115/art-23-2/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-23-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-23-2/par-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