# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（脱退一時金の額の計算に係る経過措置） — address `suppl-4241-63/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23 - 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. --- ### 第二十三条（脱退一時金の額の計算に係る経過措置） — Transitional Measures concerning the Calculation of the Amount of Lump-sum Withdrawal Payments caption: machine translation, not official suppl-4241-63/art-23 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23 **第一項** 第二号厚生年金被保険者期間を有する者について、厚生年金保険法の規定による脱退一時金の額を計算する場合においては、同法附則第二十九条第四項に規定する最終月の属する年の前年十月（当該最終月が一月から八月までの場合にあっては、前々年十月）が平成二十五年から平成二十九年までの間に該当するときは、当該脱退一時金の計算の基礎となる保険料率については、同法第八十一条第四項の規定にかかわらず、平成二十五年十月分にあっては同月分の国共済の掛金率（改正前国共済法第百条第三項の規定により国家公務員共済組合連合会の定款で定める同項に規定する割合をいう。以下この項において同じ。）に二を乗じて得た率と、平成二十六年十月分にあっては同月分の国共済の掛金率に二を乗じて得た率と、平成二十七年十月から平成二十九年十月までの月分にあっては附則第八十三条の表の上欄に掲げる月分の区分に応じて、それぞれ同表の下欄に定める率とする。 suppl-4241-63/art-23/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-1 In the case of calculating the amount of a lump-sum withdrawal payment under the provisions of the Employees' Pension Insurance Act for a person who has a category II EPI insured period, if October of the year preceding the year that includes the final month prescribed in Article 29, paragraph (4) of the Supplementary Provisions of that Act (if that final month is from January through August, October of the year before the preceding year) falls within the period from 2013 through 2017, the insurance premium rate forming the basis for calculating that lump-sum withdrawal payment is, notwithstanding the provisions of Article 81, paragraph (4) of that Act, for the month of October 2013 the rate obtained by multiplying the contribution rate of national public officers' mutual aid for that month (meaning the proportion prescribed in Article 100, paragraph (3) of the pre-amendment National Public Officers Mutual Aid Association Act that is specified in the articles of Association of the Federation of National Public Service Personnel Mutual Aid Associations pursuant to the provisions of that paragraph; the same applies hereinafter in this paragraph) by two, for the month of October 2014 the rate obtained by multiplying the contribution rate of national public officers' mutual aid for that month by two, and for the months from October 2015 through October 2017 the respective rates specified in the lower column of the table in Article 83 of the Supplementary Provisions according to the category of months set forth in the upper column of that table. machine translation, not official **第二項** 第三号厚生年金被保険者期間を有する者について、厚生年金保険法の規定による脱退一時金の額を計算する場合においては、同法附則第二十九条第四項に規定する最終月の属する年の前年十月（当該最終月が一月から八月までの場合にあっては、前々年十月）が平成二十五年から平成二十九年までの間に該当するときは、当該脱退一時金の計算の基礎となる保険料率については、同法第八十一条第四項の規定にかかわらず、平成二十五年十月分にあっては同月分の地共済の掛金率（改正前地共済法第百十四条第三項の規定により地方公務員共済組合連合会の定款で定める同項に規定する長期給付に係る組合員の給料と掛金との割合及び期末手当等と掛金との割合に基づき政令で定めるところにより計算した割合をいう。以下この項において同じ。）に二を乗じて得た率と、平成二十六年十月分にあっては同月分の地共済の掛金率に二を乗じて得た率と、平成二十七年十月から平成二十九年十月までの月分にあっては附則第八十四条の表の上欄に掲げる月分の区分に応じて、それぞれ同表の下欄に定める率とする。 suppl-4241-63/art-23/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-2 In the case of calculating the amount of a lump-sum withdrawal payment under the provisions of the Employees' Pension Insurance Act for a person who has a category III EPI insured period, if October of the year preceding the year that includes the final month prescribed in Article 29, paragraph (4) of the Supplementary Provisions of that Act (if that final month is from January through August, October of the year before the preceding year) falls within the period from 2013 through 2017, the insurance premium rate forming the basis for calculating that lump-sum withdrawal payment is, notwithstanding the provisions of Article 81, paragraph (4) of that Act, for the month of October 2013 the rate obtained by multiplying the contribution rate of local public officers' mutual aid for that month (meaning the proportion prescribed in Article 114, paragraph (3) of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act that is calculated as specified by Cabinet Order based on the ratio of members' salary to contributions and the ratio of year-end allowances, etc. to contributions with regard to long-term benefits, as specified in the articles of Association of the Pension Fund Association for Local Government Officials pursuant to the provisions of that paragraph; the same applies hereinafter in this paragraph) by two, for the month of October 2014 the rate obtained by multiplying the contribution rate of local public officers' mutual aid for that month by two, and for the months from October 2015 through October 2017 the respective rates specified in the lower column of the table in Article 84 of the Supplementary Provisions according to the category of months set forth in the upper column of that table. machine translation, not official **第三項** 第四号厚生年金被保険者期間を有する者について、厚生年金保険法の規定による脱退一時金の額を計算する場合においては、同法附則第二十九条第四項に規定する最終月の属する年の前年十月（当該最終月が一月から八月までの場合にあっては、前々年十月）が平成二十五年から令和十年までの間に該当するときは、当該脱退一時金の計算の基礎となる保険料率については、同法第八十一条第四項の規定にかかわらず、平成二十五年十月分にあっては同月分の私学共済の掛金率（改正前私学共済法第二十七条第三項の規定により共済規程（私立学校教職員共済法第四条第一項に規定する共済規程をいう。以下この項及び附則第八十五条第二項において同じ。）で定める改正前私学共済法第二十七条第三項に規定する割合をいう。以下この項において同じ。）と、平成二十六年十月分にあっては同月分の私学共済の掛金率と、平成二十七年十月から令和八年十月までの月分にあっては附則第八十五条第一項の表の上欄に掲げる月分の区分に応じて、それぞれ同表の下欄に定める率（同条第二項の規定が適用される場合には、同項の規定により共済規程で定める率）と、令和九年十月分及び令和十年十月分にあってはそれぞれ厚生年金保険法第八十一条第四項に規定する率（附則第八十五条第二項の規定が適用される場合には、同項の規定により共済規程で定める率）とする。 suppl-4241-63/art-23/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-3 In the case of calculating the amount of a lump-sum withdrawal payment under the provisions of the Employees' Pension Insurance Act for a person who has a category IV EPI insured period, if October of the year preceding the year that includes the final month prescribed in Article 29, paragraph (4) of the Supplementary Provisions of that Act (if that final month is from January through August, October of the year before the preceding year) falls within the period from 2013 through 2028, the insurance premium rate forming the basis for calculating that lump-sum withdrawal payment is, notwithstanding the provisions of Article 81, paragraph (4) of that Act, for the month of October 2013 the private school mutual aid contribution rate for that month (meaning the proportion prescribed in Article 27, paragraph (3) of the pre-amendment Private School Personnel Mutual Aid Association Act that is specified in the mutual aid rules (meaning the mutual aid rules prescribed in Article 4, paragraph (1) of the Private School Personnel Mutual Aid Association Act; the same applies hereinafter in this paragraph and Article 85, paragraph (2) of the Supplementary Provisions) pursuant to the provisions of that paragraph; the same applies hereinafter in this paragraph), for the month of October 2014 the private school mutual aid contribution rate for that month, for the months from October 2015 through October 2026 the respective rates specified in the lower column of the table in Article 85, paragraph (1) of the Supplementary Provisions according to the category of months set forth in the upper column of that table (if the provisions of paragraph (2) of that Article apply, the rates specified in the mutual aid rules pursuant to the provisions of that paragraph), and for the months of October 2027 and October 2028 the respective rates prescribed in Article 81, paragraph (4) of the Employees' Pension Insurance Act (if the provisions of Article 85, paragraph (2) of the Supplementary Provisions apply, the rates specified in the mutual aid rules pursuant to the provisions of that paragraph). machine translation, not official --- ## Cites - suppl-4241-63/art-23/par-1: 同法附則第二十九条第四項 → 厚生年金保険法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-3291-115/art-29/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-29/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-29/par-4 - suppl-4241-63/art-23/par-1: 同法第八十一条第四項 → 厚生年金保険法 第八十一条第四項 (Article 81, paragraph (4)), art-81/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81/par-4 · https://japanlaw.org/l/329AC0000000115/art-81/par-4 - suppl-4241-63/art-23/par-1: この項 → 厚生年金保険法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4241-63/art-23/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-1 - suppl-4241-63/art-23/par-1: 附則第八十三条 → 厚生年金保険法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4241-63/art-83 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-83 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-83 - suppl-4241-63/art-23/par-2: 同法附則第二十九条第四項 → 厚生年金保険法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-3291-115/art-29/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-29/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-29/par-4 - suppl-4241-63/art-23/par-2: 同法第八十一条第四項 → 厚生年金保険法 第八十一条第四項 (Article 81, paragraph (4)), art-81/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81/par-4 · https://japanlaw.org/l/329AC0000000115/art-81/par-4 - suppl-4241-63/art-23/par-2: この項 → 厚生年金保険法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4241-63/art-23/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-2 - suppl-4241-63/art-23/par-2: 附則第八十四条 → 厚生年金保険法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4241-63/art-84 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-84 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-84 - suppl-4241-63/art-23/par-3: 同法附則第二十九条第四項 → 厚生年金保険法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-3291-115/art-29/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-3291-115/art-29/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-3291-115/art-29/par-4 - suppl-4241-63/art-23/par-3: 同法第八十一条第四項 → 厚生年金保険法 第八十一条第四項 (Article 81, paragraph (4)), art-81/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81/par-4 · https://japanlaw.org/l/329AC0000000115/art-81/par-4 - suppl-4241-63/art-23/par-3: 私立学校教職員共済法第四条第一項 → e-Gov law 328AC0000000245, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-4241-63/art-23/par-3: この項 → 厚生年金保険法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4241-63/art-23/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-3 - suppl-4241-63/art-23/par-3: 附則第八十五条第二項 → 厚生年金保険法 附則第八十五条第二項 (Supplementary Provisions, Article 85, paragraph (2)), suppl-4241-63/art-85/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-85/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-85/par-2 - suppl-4241-63/art-23/par-3: 附則第八十五条第一項 → 厚生年金保険法 附則第八十五条第一項 (Supplementary Provisions, Article 85, paragraph (1)), suppl-4241-63/art-85/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-85/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-85/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十三条第一項（脱退一時金の額の計算に係る経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-1 - 厚生年金保険法 附則第二十三条第二項（脱退一時金の額の計算に係る経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-2 - 厚生年金保険法 附則第二十三条第三項（脱退一時金の額の計算に係る経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-23/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-23/par-3 --- ## 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-20261013T074650-074, 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