# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十八条 (Supplementary Provisions, Article 28)

- 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: 第二十八条 (Supplementary Provisions, Article 28)（昭和六十年改正法附則第七十八条第一項に規定す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-28`
- 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-28
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28
- 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
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They are never merged and never substituted for one another.

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### 第二十八条（昭和六十年改正法附則第七十八条第一項に規定す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 Prescribed in Article 78, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-104/art-28 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28</sup>

**第一項**  平成二十六年度までの各年度における昭和六十年改正法附則第七十八条第一項に規定する年金たる保険給付については、第十四条の規定による改正後の昭和六十年改正法附則第七十八条第二項（以下この項において「改正後の附則第七十八条第二項」という。）の規定によりなおその効力を有するものとされた法令の規定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十四条の規定による改正前の昭和六十年改正法附則第七十八条第二項（次項において「改正前の附則第七十八条第二項」という。）の規定によりなおその効力を有するものとされた法令の規定により計算した額に満たない場合は、これらの規定はなおその効力を有するものとし、改正後の附則第七十八条第二項の規定によりなおその効力を有するものとされた法令の規定にかかわらず、当該額をこれらの給付の額とする。
<sup>suppl-4161-104/art-28/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-1</sup>
With regard to the pension insurance benefits prescribed in Article 78, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act in each fiscal year through fiscal year 2014, if the amount calculated pursuant to the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act as amended by the provisions of Article 14 (hereinafter in this paragraph referred to as "Article 78, paragraph (2) of the supplementary provisions as amended") is less than the amount calculated pursuant to the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act before amendment by the provisions of Article 14, as the terms are replaced under the provisions of the following paragraph (referred to in the following paragraph as "Article 78, paragraph (2) of the supplementary provisions before the amendment"), those provisions remain in force and, notwithstanding the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the supplementary provisions as amended, that amount is to be the amount of these benefits.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、次の表の上欄に掲げる改正前の附則第七十八条第二項の規定により読み替えられてなおその効力を有するものとされた法律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。
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第一項第一号	乗じて得た額	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（この号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（この号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
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第一項第二号	乗じて得た額	乗じて得た額に〇・九八八を乗じて得た額
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第四項	合算額	合算額に〇・九八八を乗じて得た額
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第五項	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。）
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。）
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第五十条第一項第三号及び第六十条第二項	八十万四千二百円	八十万四千二百円に〇・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。）
昭和六十年改正法第三条の規定による改正前の厚生年金保険法第六十二条の二第一項	十五万四千二百円	十五万四千二百円に〇・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。）
二十六万九千九百円	二十六万九千九百円に〇・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。）
昭和六十年改正法附則第二条第一項の規定による廃止前の厚生年金保険及び船員保険交渉法（昭和二十九年法律第百十七号。以下「旧交渉法」という。）第二十五条の二	八十万四千二百円	八十万四千二百円に〇・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。）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。）
改正前の法律第九十二号附則第三条第二項	八十万四千二百円	八十万四千二百円に〇・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。）
改正前の法律第九十二号附則第三条第三項	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。）
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。）
<sup>suppl-4161-104/art-28/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-2</sup>
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 Acts that are to remain in force as the terms are replaced pursuant to the provisions of Article 78, paragraph (2) of the supplementary provisions before the amendment, as 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 34, paragraph (1), item (i) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	the amount obtained by the multiplication	the amount obtained by multiplying the amount obtained by the multiplication 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 item, 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 item, the rate after the revision) by the ratio of that decrease; the same applies hereinafter)
Article 34, paragraph (1), item (ii) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	the amount obtained by the multiplication	the amount obtained by multiplying the amount obtained by the multiplication by 0.988
Article 34, paragraph (4) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	the total amount	the amount obtained by multiplying the total amount by 0.988
Article 34, paragraph (5) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	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)
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 (1), item (iii) and Article 60, paragraph (2) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	804,200 yen	the amount obtained by multiplying 804,200 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 62-2, paragraph (1) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act	154,200 yen	the amount obtained by multiplying 154,200 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)
269,900 yen	the amount obtained by multiplying 269,900 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 25-2 of the Employees' Pension Insurance and Mariners Insurance Coordination Act (Act No. 117 of 1954; hereinafter referred to as the "Former Coordination Act") before its repeal by the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act	804,200 yen	the amount obtained by multiplying 804,200 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 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) (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 3, paragraph (2) of the Supplementary Provisions of Act No. 92 before amendment	804,200 yen	the amount obtained by multiplying 804,200 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)
Article 3, paragraph (3) of the Supplementary Provisions of Act No. 92 before amendment	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)
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)
<sup>machine translation, not official</sup>

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## Cites
- suppl-4161-104/art-28: 昭和六十年改正法附則第七十八条第一項 → 厚生年金保険法 附則第七十八条第一項 (Supplementary Provisions, Article 78, paragraph (1)), suppl-3601-34/art-78/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-78/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-78/par-1
- suppl-4161-104/art-28/par-1: 昭和六十年改正法附則第七十八条第一項 → 厚生年金保険法 附則第七十八条第一項 (Supplementary Provisions, Article 78, paragraph (1)), suppl-3601-34/art-78/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-78/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-78/par-1
- suppl-4161-104/art-28/par-1: 昭和六十年改正法附則第七十八条第二項 → 厚生年金保険法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3601-34/art-78/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3601-34/art-78/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-3601-34/art-78/par-2
- suppl-4161-104/art-28/par-1: この項 → 厚生年金保険法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4161-104/art-28/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-1
- suppl-4161-104/art-28/par-1: 次項 → 厚生年金保険法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4161-104/art-28/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-2
- suppl-4161-104/art-28/par-2: 前項 → 厚生年金保険法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4161-104/art-28/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-1

## Cited by

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

- 厚生年金保険法 附則第二十八条第一項（昭和六十年改正法附則第七十八条第一項に規定す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-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-1
- 厚生年金保険法 附則第二十八条第二項（昭和六十年改正法附則第七十八条第一項に規定す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-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28/par-2
- 厚生年金保険法 附則第二十八条の二第一項（平成二十五年度及び平成二十六年度における昭和六十年改正法附則第七十八条第一項に規定す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-28-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-28-2/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-20261013T074650-060, 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
