# 厚生年金保険法 / Employees' Pension Insurance Act — 第八十八条 (Supplementary Provisions, Article 88)

- 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: 第八十八条 (Supplementary Provisions, Article 88)（船員保険の厚生年金保険への統合に伴う費用負担の特例等） — address `suppl-3601-34/art-88`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-88
- 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.

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### 第八十八条（船員保険の厚生年金保険への統合に伴う費用負担の特例等） — Special Provisions on Cost Sharing Accompanying the Integration of Mariners Insurance into Employees' Pension Insurance, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-34/art-88 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-88 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-88</sup>

**第一項**  船員保険の管掌者たる政府は、前条第二項の規定により厚生年金保険の管掌者たる政府が支給するものとされた年金たる保険給付及び脱退手当金並びに同条第十一項の規定により厚生年金保険の管掌者たる政府が支給するものとされた年金たる保険給付並びに脱退手当金及び職務外の事由による障害手当金に要する費用並びに附則第四十七条第一項の規定により厚生年金保険の被保険者であつた期間とみなされた船員保険の被保険者であつた期間を計算の基礎とする年金たる保険給付に要する費用（当該期間のみに基づく部分の額に限る。）に係る積立金に相当する額として、政令で定めるところにより算出した額を負担するものとする。
<sup>suppl-3601-34/art-88/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-88/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-88/par-1</sup>
The government that administers Mariners Insurance is to bear the amount calculated as specified by Cabinet Order as the amount equivalent to the reserve Funds pertaining to the expenses required for the pension insurance benefits and withdrawal allowance that are to be paid by the government that administers employees' pension insurance pursuant to the provisions of paragraph (2) of the preceding Article, the pension insurance benefits, withdrawal allowance and disability allowance for causes other than duty that are to be paid by the government that administers employees' pension insurance pursuant to the provisions of paragraph (11) of that Article, and the expenses required for pension insurance benefits that are calculated on the basis of a period as an insured under Mariners Insurance that has been deemed to be a period as an insured covered by employees' pension insurance pursuant to the provisions of Article 47, paragraph (1) of the Supplementary Provisions (limited to the amount of the portion based solely on that period).
<sup>machine translation, not official</sup>

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## Cites
- suppl-3601-34/art-88/par-1: 附則第四十七条第一項 → 厚生年金保険法 附則第四十七条第一項 (Supplementary Provisions, Article 47, paragraph (1)), suppl-3601-34/art-47/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-47/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-47/par-1

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## 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-20261013T074650-038, 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
