# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（厚生年金保険法による年金たる保険給付の額の計算に関する経過措置） — address `suppl-4161-104/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27 - 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. --- ### 第二十七条（厚生年金保険法による年金たる保険給付の額の計算に関する経過措置） — Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits under the Employees' Pension Insurance Act caption: machine translation, not official suppl-4161-104/art-27 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27 **第一項** 平成二十六年度までの各年度における厚生年金保険法による年金たる保険給付については、第七条の規定による改正後の厚生年金保険法、第十四条の規定による改正後の昭和六十年改正法又は第二十七条の規定による改正後の国民年金法等の一部を改正する法律（平成十二年法律第十八号。以下「平成十二年改正法」という。）の規定（他の法令において引用し、準用し、又はその例による場合を含む。以下この項において「改正後の厚生年金保険法等の規定」という。）により計算した額が、次項の規定により読み替えられた第七条の規定による改正前の厚生年金保険法、第十四条の規定による改正前の昭和六十年改正法又は第二十七条の規定による改正前の平成十二年改正法の規定（他の法令において引用し、準用し、又はその例による場合を含む。以下この条において「改正前の厚生年金保険法等の規定」という。）により計算した額に満たない場合は、改正前の厚生年金保険法等の規定はなおその効力を有するものとし、改正後の厚生年金保険法等の規定にかかわらず、当該額をこれらの給付の額とする。 suppl-4161-104/art-27/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-1 With regard to the pension insurance benefits under the Employees' Pension Insurance Act in each fiscal year through fiscal year 2014, if the amount calculated pursuant to the provisions of the Employees' Pension Insurance Act as amended by the provisions of Article 7, the 1985 Amendment Act as amended by the provisions of Article 14, or the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000; hereinafter referred to as the "2000 Amendment Act") as amended by the provisions of Article 27 (including cases where those provisions are cited or applied mutatis mutandis in, or followed under, other laws and regulations; hereinafter in this paragraph referred to as the "provisions of the Employees' Pension Insurance Act, etc. as amended") is less than the amount calculated pursuant to the provisions of the Employees' Pension Insurance Act before amendment by the provisions of Article 7, the 1985 Amendment Act before amendment by the provisions of Article 14, or the 2000 Amendment Act before amendment by the provisions of Article 27, as the terms are replaced under the provisions of the following paragraph (including cases where those provisions are cited or applied mutatis mutandis in, or followed under, other laws and regulations; hereinafter in this Article referred to as the "provisions of the Employees' Pension Insurance Act, etc. before the amendment"), the provisions of the Employees' Pension Insurance Act, etc. before the amendment remain in force and, notwithstanding the provisions of the Employees' Pension Insurance Act, etc. as amended, that amount is to be the amount of these benefits. machine translation, not official **第二項** 前項の場合においては、次の表の上欄に掲げる改正前の厚生年金保険法等の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、必要な読替えは、政令で定める。 第七条の規定による改正前の厚生年金保険法第四十四条第二項 二十三万千四百円 二十三万千四百円に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。以下同じ。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 七万七千百円 七万七千百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 第七条の規定による改正前の厚生年金保険法第五十条第三項及び第六十二条第一項 六十万三千二百円 六十万三千二百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 第七条の規定による改正前の厚生年金保険法第五十条の二第二項 二十三万千四百円 二十三万千四百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 第七条の規定による改正前の厚生年金保険法附則第九条の二第二項第一号 乗じて得た額 乗じて得た額に〇・九八八を乗じて得た額 第十四条の規定による改正前の昭和六十年改正法附則第五十二条 合算した額 合算した額に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。以下同じ。）を乗じて得た額 第十四条の規定による改正前の昭和六十年改正法附則第五十九条第二項第一号 乗じて得た額 乗じて得た額に〇・九八八を乗じて得た額 第十四条の規定による改正前の昭和六十年改正法附則第六十条第二項 三万四千百円 三万四千百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 六万八千三百円 六万八千三百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 十万二千五百円 十万二千五百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 十三万六千六百円 十三万六千六百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 十七万七百円 十七万七百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） 第二十七条の規定による改正前の平成十二年改正法附則第二十一条第一項 一・〇三一を乗じて得た額 一・〇三一を乗じて得た額に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至った場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。）を乗じて得た額 suppl-4161-104/art-27/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-2 In the case referred to in the preceding paragraph, the words listed in the middle column of the following table in the provisions of the Employees' Pension Insurance Act, etc. before the amendment listed in the upper column of the table are deemed to be replaced with the words listed in the lower column of the table, respectively, and any other necessary replacement of terms is specified by Cabinet Order. Article 44, paragraph (2) of the Employees' Pension Insurance Act before amendment by the provisions of Article 7 231,400 yen the amount obtained by multiplying 231,400 yen by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease; the same applies hereinafter) (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) 77,100 yen the amount obtained by multiplying 77,100 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) Article 50, paragraph (3) and Article 62, paragraph (1) of the Employees' Pension Insurance Act before amendment by the provisions of Article 7 603,200 yen the amount obtained by multiplying 603,200 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) Article 50-2, paragraph (2) of the Employees' Pension Insurance Act before amendment by the provisions of Article 7 231,400 yen the amount obtained by multiplying 231,400 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) Article 9-2, paragraph (2), item (i) of the Supplementary Provisions of the Employees' Pension Insurance Act before amendment by the provisions of Article 7 the amount obtained by the multiplication the amount obtained by multiplying the amount obtained by the multiplication by 0.988 Article 52 of the Supplementary Provisions of the 1985 Amendment Act before amendment by the provisions of Article 14 the total amount the amount obtained by multiplying the total amount by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this Article, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by the ratio of that decrease; the same applies hereinafter) Article 59, paragraph (2), item (i) of the Supplementary Provisions of the 1985 Amendment Act before amendment by the provisions of Article 14 the amount obtained by the multiplication the amount obtained by multiplying the amount obtained by the multiplication by 0.988 Article 60, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act before amendment by the provisions of Article 14 34,100 yen the amount obtained by multiplying 34,100 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) 68,300 yen the amount obtained by multiplying 68,300 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) 102,500 yen the amount obtained by multiplying 102,500 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) 136,600 yen the amount obtained by multiplying 136,600 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) 170,700 yen the amount obtained by multiplying 170,700 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) Article 21, paragraph (1) of the Supplementary Provisions of the 2000 Amendment Act before amendment by the provisions of Article 27 the amount obtained by multiplying by 1.031 the amount obtained by multiplying by 1.031 and then multiplying the result by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease) machine translation, not official --- ## Cites - suppl-4161-104/art-27/par-1: この項 → 厚生年金保険法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4161-104/art-27/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-1 - suppl-4161-104/art-27/par-1: 次項 → 厚生年金保険法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4161-104/art-27/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-2 - suppl-4161-104/art-27/par-1: この条 → 厚生年金保険法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4161-104/art-27 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27 - suppl-4161-104/art-27/par-2: 前項 → 厚生年金保険法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4161-104/art-27/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十七条第一項（厚生年金保険法による年金たる保険給付の額の計算に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-1 - 厚生年金保険法 附則第二十七条第二項（厚生年金保険法による年金たる保険給付の額の計算に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27/par-2 - 厚生年金保険法 附則第二十七条の二第一項（平成二十五年度及び平成二十六年度における厚生年金保険法による年金たる保険給付の額の計算に関する経過措置の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-27-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-27-2/par-1 - 厚生年金保険法 附則第三十一条第一項第二号（再評価率等の改定等の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-31/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-31/par-1/item-2 - 厚生年金保険法 附則第三十一条の二第一項第二号（平成二十七年度における再評価率等の改定等の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-31-2/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-31-2/par-1/item-2 --- ## 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-20261013T074650-060, 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