# 厚生年金保険法 / Employees' Pension Insurance Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4131-50`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4131-50
- 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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## 附　則 平成一三年六月一五日法律第五〇号
<sup>suppl-4131-50 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1</sup>

**第一項**  この法律は、平成十四年四月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4131-50/art-1/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1/par-1</sup>
This Act comes into effect on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  附則第九条の規定　公布の日
  <sup>suppl-4131-50/art-1/par-1/item-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1/par-1/item-1</sup>
  the provisions of Article 9 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  附則第七条の規定　公布の日から起算して一年を超えない範囲内において政令で定める日
  <sup>suppl-4131-50/art-1/par-1/item-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1/par-1/item-2</sup>
  the provisions of Article 7 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
  <sup>machine translation, not official</sup>

  **三**  第百十一条から第百十四条まで及び第百十五条第二項の規定並びに附則第四条、第十条、第十六条及び第三十五条の規定　公布の日から起算して二年六月を超えない範囲内において政令で定める日
  <sup>suppl-4131-50/art-1/par-1/item-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1/par-1/item-3 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1/par-1/item-3</sup>
  the provisions of Articles 111 through 114 and Article 115, paragraph (2), and the provisions of Articles 4, 10, 16 and 35 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
  <sup>machine translation, not official</sup>

### 第二十六条（適格退職年金契約に係る権利義務の厚生年金基金への移転） — Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to an Employees' Pension Fund
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-26 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26</sup>

**第一項**  厚生年金基金は、その設立事業所の事業主が、新法人税法附則第二十条第三項に規定する適格退職年金契約を締結している場合は、平成二十四年三月三十一日までの間に限り、厚生労働大臣の認可を受けて、移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継することができる。
<sup>suppl-4131-50/art-26/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-1</sup>
If the employer of its establishing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act, an employees' pension Fund may, only until March 31, 2012 and with the approval of the Minister of Health, Labour and Welfare, succeed to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension.
<sup>machine translation, not official</sup>

**第二項**  第百七条第三項の規定は、厚生年金基金が前項の認可の申請を行う場合について準用する。
<sup>suppl-4131-50/art-26/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-2</sup>
The provisions of Article 107, paragraph (3) apply mutatis mutandis to the case where an employees' pension Fund applies for the authorization referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により当該厚生年金基金が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該厚生年金基金に当該適格退職年金契約に係る積立金を移換するものとする。
<sup>suppl-4131-50/art-26/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-3</sup>
If that employees' pension Fund succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to that employees' pension Fund.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定により給付の支給に関する権利義務を承継する移行適格退職年金受益者等であって当該厚生年金基金の加入員とならない者については、厚生年金保険法第百三十一条から第百三十三条の二まで、第百三十五条並びに第百三十六条において準用する同法第三十六条第一項及び第二項の規定は、適用しない。
<sup>suppl-4131-50/art-26/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-4</sup>
With regard to a beneficiary, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits are succeeded to pursuant to the provisions of paragraph (1) and who does not become a member of that employees' pension Fund, the provisions of Articles 131 through 133-2 and Article 135 of the Employees' Pension Insurance Act, and of Article 36, paragraphs (1) and (2) of that Act as applied mutatis mutandis pursuant to Article 136 of that Act, do not apply.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した厚生年金基金が支給する死亡を支給理由とする年金たる給付又は一時金たる給付（第一項の認可を受けた日において、当該適格退職年金契約に基づき移行適格退職年金受益者等の死亡により支給される退職年金の給付を受ける権利を有する者に支給するものに限る。）については、厚生年金保険法第百三十六条において準用する同法第四十一条の規定は、適用しない。
<sup>suppl-4131-50/art-26/par-5 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-5</sup>
The provisions of Article 41 of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 136 of that Act do not apply to benefits in the form of a pension or benefits in the form of a lump-sum payment that an employees' pension Fund which has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1) pays on the grounds of death (limited to those paid to a person who, on the date of obtaining the authorization referred to in paragraph (1), has the right to receive benefits of a retirement pension paid due to the death of a beneficiary, etc. of a transferred qualified retirement pension under that qualified retirement pension contract).
<sup>machine translation, not official</sup>

### 第二十七条
<sup>suppl-4131-50/art-27 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-27 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-27</sup>

**第一項**  前二条に定めるもののほか、新法人税法附則第二十条第三項に規定する適格退職年金契約に係る権利義務の承継に関し必要な事項は、政令で定める。
<sup>suppl-4131-50/art-27/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-27/par-1</sup>
Beyond what is provided for in the preceding two Articles, necessary matters concerning the succession to rights and obligations pertaining to a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-37 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-37 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-37</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4131-50/art-37/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-37/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
<sup>machine translation, not official</sup>

### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-50/art-38 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-38 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-38</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4131-50/art-38/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-38/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4131-50/art-26/par-2: 前項 → 厚生年金保険法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-1
- suppl-4131-50/art-26/par-3: 第一項 → 厚生年金保険法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-1
- suppl-4131-50/art-26/par-4: 第一項 → 厚生年金保険法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-1
- suppl-4131-50/art-26/par-4: 同法第三十六条第一項 → 厚生年金保険法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-36/par-1 · https://japanlaw.org/l/329AC0000000115/art-36/par-1
- suppl-4131-50/art-26/par-4: 第二項 → 厚生年金保険法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/art-36/par-2 · https://japanlaw.org/l/329AC0000000115/art-36/par-2
- suppl-4131-50/art-26/par-5: 第一項 → 厚生年金保険法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4131-50/art-26/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-1
- suppl-4131-50/art-26/par-5: 同法第四十一条 → 厚生年金保険法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/employees-pension-insurance-act/art-41 · https://japanlaw.org/l/329AC0000000115/art-41
- suppl-4131-50/art-37/par-1: 附則第一条 → 厚生年金保険法 附則第一条 (Supplementary Provisions, Article 1), suppl-4131-50/art-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-1

## Cited by

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

- 厚生年金保険法 附則第二十六条第二項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-2
- 厚生年金保険法 附則第二十六条第三項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-3
- 厚生年金保険法 附則第二十六条第四項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-4
- 厚生年金保険法 附則第二十六条第五項（適格退職年金契約に係る権利義務の厚生年金基金への移転） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-26/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-26/par-5
- 厚生年金保険法 附則第三十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4131-50/art-37/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-20261013T074650-057, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-20261013T074650-058, 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
