# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（厚生年金保険事業に要する費用の特例） — address `suppl-4241-63/art-26` - 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-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-26 - 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. --- ### 第二十六条（厚生年金保険事業に要する費用の特例） — Special Provisions on Expenses for Employees' Pension Insurance Services caption: machine translation, not official suppl-4241-63/art-26 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-26 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-26 **第一項** 附則第二十条各号に掲げる年金たる給付に要する費用のうち、厚生年金相当給付費用（厚生年金保険法による年金たる保険給付に要する費用として政令で定めるところにより計算した費用をいう。）は、同法第二条の四第一項の規定の適用については、同法による保険給付に要する費用とみなし、改正後厚生年金保険法第八十一条第一項の規定の適用については、同項に規定する厚生年金保険事業に要する費用とみなし、改正後厚生年金保険法第八十四条の三の規定の適用については、同条に規定するこれに相当する給付として政令で定めるものに要する費用とみなす。 suppl-4241-63/art-26/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-26/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-26/par-1 Of the expenses needed for the benefits in the form of a pension set forth in the items of Article 20 of the Supplementary Provisions, the expenses for employees' pension-equivalent benefits (meaning expenses calculated as specified by Cabinet Order as the expenses needed for pension insurance benefits under the Employees' Pension Insurance Act) are deemed, in applying the provisions of Article 2-4, paragraph (1) of that Act, to be expenses needed for insurance benefits under that Act, are deemed, in applying the provisions of Article 81, paragraph (1) of the Amended Employees' Pension Insurance Act, to be expenses needed for the employees' pension insurance services prescribed in that paragraph, and are deemed, in applying the provisions of Article 84-3 of the Amended Employees' Pension Insurance Act, to be expenses needed for benefits specified by Cabinet Order as equivalent to them prescribed in that Article. machine translation, not official --- ## Cites - suppl-4241-63/art-26/par-1: 附則第二十条 → 厚生年金保険法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4241-63/art-20 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4241-63/art-20 · https://japanlaw.org/l/329AC0000000115/suppl-4241-63/art-20 - suppl-4241-63/art-26/par-1: 同法第二条の四第一項 → 厚生年金保険法 第二条の四第一項 (Article 2-4, paragraph (1)), art-2-4/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-2-4/par-1 · https://japanlaw.org/l/329AC0000000115/art-2-4/par-1 - suppl-4241-63/art-26/par-1: 改正後厚生年金保険法第八十一条第一項 → 厚生年金保険法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/art-81/par-1 · https://japanlaw.org/l/329AC0000000115/art-81/par-1 - suppl-4241-63/art-26/par-1: 改正後厚生年金保険法第八十四条の三 → 厚生年金保険法 第八十四条の三 (Article 84-3), art-84-3 — https://japanlaw.org/ja/employees-pension-insurance-act/art-84-3 · https://japanlaw.org/l/329AC0000000115/art-84-3 --- ## 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