# 厚生年金保険法 / Employees' Pension Insurance Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（厚生年金保険事業に要する費用の負担の特例） — address `suppl-4081-82/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4081-82/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4081-82/art-14 - 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. --- ### 第十四条（厚生年金保険事業に要する費用の負担の特例） — Special Provisions on the Burden of Expenses for the Employees' Pension Insurance Program caption: machine translation, not official suppl-4081-82/art-14 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4081-82/art-14 · https://japanlaw.org/l/329AC0000000115/suppl-4081-82/art-14 **第一項** 附則第十六条第三項の規定により厚生年金保険の実施者たる政府が支給するものとされた年金たる給付に要する費用のうち、厚生年金相当給付費用（厚生年金保険法による年金たる保険給付に相当する給付に要する費用として政令で定めるところにより算定した費用をいう。附則第十九条及び第二十条において同じ。）は、厚生年金保険法第二条の四第一項の規定の適用については、同法による保険給付に要する費用とみなし、同法第八十四条の三の規定の適用については同条に規定する政令で定める保険給付に要する費用とみなす。 suppl-4081-82/art-14/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4081-82/art-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4081-82/art-14/par-1 Of the expenses required for benefits in the form of pensions that are to be paid under the provisions of Article 16, paragraph (3) of the Supplementary Provisions by the government as the executor of employees' pension insurance, the employees' pension equivalent benefit expenses (meaning expenses calculated as specified by Cabinet Order as the expenses required for benefits equivalent to the pension insurance benefits under the Employees' Pension Insurance Act; the same applies in Articles 19 and 20 of the Supplementary Provisions) are deemed to be expenses required for insurance benefits under that Act for the purpose of applying the provisions of Article 2-4, paragraph (1) of that Act, and are deemed to be expenses required for the insurance benefits specified by Cabinet Order prescribed in Article 84-3 of that Act for the purpose of applying the provisions of that Article. machine translation, not official --- ## Cites - suppl-4081-82/art-14/par-1: 厚生年金保険法第二条の四第一項 → 厚生年金保険法 第二条の四第一項 (Article 2-4, paragraph (1)), art-2-4/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-1 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-1 - suppl-4081-82/art-14/par-1: 同法第八十四条の三 → 厚生年金保険法 第八十四条の三 (Article 84-3), art-84-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-3 · https://japanlaw.org/l/329AC0000000115/art-84-3 --- ## 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-20261013T074650-051, 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