# 厚生年金保険法 / Employees' Pension Insurance Act — 第三十二条の二 (Supplementary Provisions, Article 32-2) - 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: 第三十二条の二 (Supplementary Provisions, Article 32-2)（平成二十一年度から平成二十五年度までの厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置の特例） — address `suppl-4161-104/art-32-2` - 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-32-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-2 - 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. --- ### 第三十二条の二（平成二十一年度から平成二十五年度までの厚生年金保険の基礎年金拠出金の国庫負担に関する経過措置の特例） — Special Provisions on Transitional Measures Concerning Bearing by the National Treasury of Basic Pension Contributions for Employees' Pension Insurance from Fiscal Year 2009 through Fiscal Year 2013 caption: machine translation, not official suppl-4161-104/art-32-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-32-2 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-2 **第一項** 国庫は、平成二十一年度から平成二十五年度までの各年度における厚生年金保険の管掌者である政府が国民年金法第九十四条の二第一項の規定により負担する基礎年金拠出金の一部に充てるため、当該各年度について、前条第六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後の厚生年金保険法第八十条第一項に規定する額のほか、第七条の規定による改正後の厚生年金保険法第八十条第一項に規定する額と前条第六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後の厚生年金保険法第八十条第一項に規定する額との差額に相当する額を負担する。この場合において、当該額については、平成二十一年度にあっては財政運営に必要な財源の確保を図るための公債の発行及び財政投融資特別会計からの繰入れの特例に関する法律第三条第一項の規定により、平成二十二年度にあっては平成二十二年度における財政運営のための公債の発行の特例等に関する法律第三条第一項の規定により、財政投融資特別会計財政融資資金勘定から一般会計に繰り入れられる繰入金を活用して、確保するものとし、平成二十三年度にあっては東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十九条第二項の規定により適用する同条第一項の規定により発行する公債の発行による収入金を活用して、確保するものとし、平成二十四年度及び平成二十五年度にあっては財政運営に必要な財源の確保を図るための公債の発行の特例に関する法律第四条第一項の規定により発行する公債の発行による収入金を活用して、確保するものとする。 suppl-4161-104/art-32-2/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-32-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-2/par-1 In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in each fiscal year from fiscal year 2009 through fiscal year 2013, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears, for each of those fiscal years, in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to paragraph (6) of the preceding Article, an amount equivalent to the difference between the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 and the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to paragraph (6) of the preceding Article. In this case, that amount is to be secured, in fiscal year 2009, by making use of the transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the General Account under Article 3, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds and Transfers from the Fiscal Investment and Loan Program Special Account to Secure Financial Resources Necessary for Fiscal Management; in fiscal year 2010, by making use of the transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the General Account under Article 3, paragraph (1) of the Act on Special Measures, etc. for the Issuance of Government Bonds for Fiscal Management in Fiscal Year 2010; in fiscal year 2011, by making use of the proceeds from the issuance of government bonds issued pursuant to Article 69, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as applied pursuant to the provisions of paragraph (2) of that Article; and, in fiscal year 2012 and fiscal year 2013, by making use of the proceeds from the issuance of government bonds issued pursuant to Article 4, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds to Secure Financial Resources Necessary for Fiscal Management. machine translation, not official --- ## Cites - suppl-4161-104/art-32-2/par-1: 国民年金法第九十四条の二第一項 → 国民年金法 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/national-pension-act/art-94-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-94-2/par-1 - suppl-4161-104/art-32-2/par-1: 前条第六項 → 厚生年金保険法 附則第三十二条第六項 (Supplementary Provisions, Article 32, paragraph (6)), suppl-4161-104/art-32/par-6 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-32/par-6 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32/par-6 - suppl-4161-104/art-32-2/par-1: 厚生年金保険法第八十条第一項 → 厚生年金保険法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-80/par-1 · https://japanlaw.org/l/329AC0000000115/art-80/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 厚生年金保険法 附則第三十二条の三第一項（厚生年金保険の基礎年金拠出金の国庫負担に要する費用の財源） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4161-104/art-32-3/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4161-104/art-32-3/par-1 --- ## 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-20261013T074650-061, 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