# 厚生年金保険法 / Employees' Pension Insurance Act — 第二条の二 (Supplementary Provisions, Article 2-2)

- 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: 第二条の二 (Supplementary Provisions, Article 2-2) — address `suppl-4241-62/art-2-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-62/art-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4241-62/art-2-2
- 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.

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### 第二条の二
<sup>suppl-4241-62/art-2-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-62/art-2-2 · https://japanlaw.org/l/329AC0000000115/suppl-4241-62/art-2-2</sup>

**第一項**  社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律の趣旨にのっとり、同法附則第一条第二号に掲げる規定の施行の日から、公的年金制度の年金受給者のうち、低所得である高齢者又は所得が一定額以下である障害者等に対する福祉的措置としての給付に係る制度を実施するため、同法の公布の日から六月以内に必要な法制上の措置が講ぜられるものとする。この場合において、その財源は、同法の施行により増加する消費税の収入を活用して確保するものとする。
<sup>suppl-4241-62/art-2-2/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-62/art-2-2/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-62/art-2-2/par-1</sup>
In keeping with the purpose of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., the necessary legislative measures are to be taken within six months from the date of promulgation of that Act, in order to implement, from the day on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of that Act come into effect, a system concerning benefits as a welfare measure for elderly persons with low income or persons with disabilities and others whose income is equal to or less than a fixed amount, among the recipients of pensions under the public pension system. In this case, the financial resources for it are to be secured by using the increase in consumption tax revenue resulting from the enforcement of that Act.
<sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 厚生年金保険法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-62/art-1/par-1/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-62/art-1/par-1/item-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-20261013T074650-068, 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
