# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十条 (Supplementary Provisions, Article 20)

- 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: 第二十条 (Supplementary Provisions, Article 20)（清算型基金が解散する場合における責任準備金相当額の特例） — address `suppl-4251-63/art-20`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20
- 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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### 第二十条（清算型基金が解散する場合における責任準備金相当額の特例） — Special Provisions on the Liability Reserve Equivalent in the Event of Dissolution of a Liquidation-Type Fund
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-20 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20</sup>

**第一項**  清算型基金は、前条第七項の承認の申請をする際に、厚生労働省令で定めるところにより、厚生労働大臣に対し、責任準備金相当額の減額を可とする旨の認定を申請することができる。
<sup>suppl-4251-63/art-20/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-1</sup>
A liquidation-type Fund may, when filing an application for the approval under paragraph (7) of the preceding Article, apply to the Minister of Health, Labour and Welfare for certification to the effect that a reduction of the liability reserve equivalent is acceptable, as provided by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

**第二項**  厚生労働大臣は、前項の規定による認定の申請があった場合において、当該申請をした清算型基金が当該申請の日までに業務の運営について相当の努力をしたものとして政令で定める要件に適合すると認めるときは、その認定をするものとする。
<sup>suppl-4251-63/art-20/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-2</sup>
When an application for certification has been filed under the preceding paragraph, the Minister of Health, Labour and Welfare is to grant the certification if the minister finds that the liquidation-type Fund that filed the application meets the requirements specified by Cabinet Order as those for having made considerable efforts regarding its business operations by the date of the application.
<sup>machine translation, not official</sup>

**第三項**  政府は、前項の認定を受けた清算型基金が前条第九項の規定により解散したとき（当該解散した日における年金給付等積立金の額が責任準備金相当額を下回る場合に限る。）は、附則第八条の規定にかかわらず、責任準備金相当額に代えて、減額責任準備金相当額を当該清算型基金から徴収する。この場合において、附則第三十四条第四項の規定は適用せず、附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法第百三十八条第六項の規定の適用については、同項中「政令で定める額」とあるのは、「公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第十一条第七項に規定する減額責任準備金相当額」とする。
<sup>suppl-4251-63/art-20/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-3</sup>
When a liquidation-type Fund that has received the certification under the preceding paragraph is dissolved pursuant to the provisions of paragraph (9) of the preceding Article (limited to the case where the amount of reserves for pension benefits, etc. on the day of dissolution is less than the liability reserve equivalent), the government, notwithstanding the provisions of Article 8 of the Supplementary Provisions, collects from that liquidation-type Fund the reduced liability reserve equivalent in place of the liability reserve equivalent. In this case, the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply, and with regard to the application of the provisions of Article 138, paragraph (6) of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions, the phrase "an amount specified by Cabinet Order" in that paragraph is deemed to be replaced with "the reduced liability reserve equivalent prescribed in Article 11, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013)".
<sup>machine translation, not official</sup>

**第四項**  附則第十一条第八項の規定は、前項の規定により政府が当該清算型基金から減額責任準備金相当額を徴収する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
<sup>suppl-4251-63/art-20/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-4</sup>
The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where the government collects the reduced liability reserve equivalent from the liquidation-type Fund pursuant to the provisions of the preceding paragraph. In this case, Cabinet Order provides for the necessary technical replacement of terms.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定による認定の申請をした清算型基金について附則第十条の規定を適用する場合においては、同条第一項中「附則第五条第一項の規定によりなおその効力を有するものとされた改正前厚生年金保険法附則第三十二条第一項の認可を受けた存続厚生年金基金」とあるのは「清算型基金であって、附則第二十条第一項の規定による認定の申請をしたもの」と、「次の各号に掲げる認可又は承認前においても、当該各号に定める」とあるのは「附則第十九条第七項の承認前においても、附則第二十条第三項の」と、「責任準備金相当額」とあるのは「減額責任準備金相当額（次条第七項に規定する減額責任準備金相当額をいう。第三項において同じ。）」と、同条第三項中「責任準備金相当額」とあるのは「減額責任準備金相当額」とする。
<sup>suppl-4251-63/art-20/par-5 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-5</sup>
In the case where the provisions of Article 10 of the Supplementary Provisions are applied to a liquidation-type Fund that has filed an application for certification under the provisions of paragraph (1), the phrase "a surviving employees' pension Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions" in paragraph (1) of that Article is deemed to be replaced with "a liquidation-type Fund that has filed an application for certification under Article 20, paragraph (1) of the Supplementary Provisions", the phrase "even before the authorization or approval set forth in each of the following items, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions specified in the relevant item" with "even before the approval under Article 19, paragraph (7) of the Supplementary Provisions, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions of Article 20, paragraph (3) of the Supplementary Provisions", the phrase "liability reserve equivalent" with "reduced liability reserve equivalent (meaning the reduced liability reserve equivalent prescribed in paragraph (7) of the following Article; the same applies in paragraph (3))", and the phrase "liability reserve equivalent" in paragraph (3) of that Article with "reduced liability reserve equivalent".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4251-63/art-20/par-1: 前条第七項 → 厚生年金保険法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4251-63/art-19/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-19/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-7
- suppl-4251-63/art-20/par-2: 前項 → 厚生年金保険法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4251-63/art-20/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-1
- suppl-4251-63/art-20/par-3: 前項 → 厚生年金保険法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4251-63/art-20/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-2
- suppl-4251-63/art-20/par-3: 前条第九項 → 厚生年金保険法 附則第十九条第九項 (Supplementary Provisions, Article 19, paragraph (9)), suppl-4251-63/art-19/par-9 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-19/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-9
- suppl-4251-63/art-20/par-3: 附則第八条 → 厚生年金保険法 附則第八条 (Supplementary Provisions, Article 8), suppl-4251-63/art-8 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-8
- suppl-4251-63/art-20/par-3: 附則第三十四条第四項 → 厚生年金保険法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4251-63/art-34/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-34/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-34/par-4
- suppl-4251-63/art-20/par-3: 附則第五条第一項 → 厚生年金保険法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4251-63/art-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-5/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-1
- suppl-4251-63/art-20/par-3: 公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（平成二十五年法律第六十三号）附則第十一条第七項 → 厚生年金保険法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4251-63/art-11/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-11/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-7
- suppl-4251-63/art-20/par-4: 附則第十一条第八項 → 厚生年金保険法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4251-63/art-11/par-8 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-11/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-8
- suppl-4251-63/art-20/par-4: 前項 → 厚生年金保険法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4251-63/art-20/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-3
- suppl-4251-63/art-20/par-5: 第一項 → 厚生年金保険法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4251-63/art-20/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-1
- suppl-4251-63/art-20/par-5: 附則第十条 → 厚生年金保険法 附則第十条 (Supplementary Provisions, Article 10), suppl-4251-63/art-10 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-10 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10
- suppl-4251-63/art-20/par-5: 同条第一項 → 厚生年金保険法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4251-63/art-10/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-10/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-1
- suppl-4251-63/art-20/par-5: 附則第五条第一項 → 厚生年金保険法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4251-63/art-5/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-5/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-5/par-1
- suppl-4251-63/art-20/par-5: 附則第十九条第七項 → 厚生年金保険法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4251-63/art-19/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-19/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-7
- suppl-4251-63/art-20/par-5: 附則第二十条第三項 → 厚生年金保険法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4251-63/art-20/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-3
- suppl-4251-63/art-20/par-5: 次条第七項 → 厚生年金保険法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4251-63/art-11/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-11/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-7
- suppl-4251-63/art-20/par-5: 第三項 → 厚生年金保険法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4251-63/art-10/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-10/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-10/par-3

## Cited by

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

- 厚生年金保険法 附則第十一条第一項（自主解散型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-11/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-1
- 厚生年金保険法 附則第十九条第八項第二号（清算型基金の指定） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-19/par-8/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-8/item-2
- 厚生年金保険法 附則第十九条第十項（清算型基金の指定） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-19/par-10 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-19/par-10
- 厚生年金保険法 附則第二十条第二項（清算型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-2
- 厚生年金保険法 附則第二十条第三項（清算型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-3
- 厚生年金保険法 附則第二十条第四項（清算型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-4
- 厚生年金保険法 附則第二十条第五項（清算型基金が解散する場合における責任準備金相当額の特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-20/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-20/par-5
- 厚生年金保険法 附則第二十四条第一項（責任準備金相当額の特例の適用を受ける清算型基金に対する納付の猶予に関する特例） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-24/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-24/par-1
- 厚生年金保険法 附則第六十九条第一項（存続連合会への事務委託） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-69/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-69/par-1
- 厚生年金保険法 附則第八十二条第一項第三号（徴収金の督促及び滞納処分等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-82/par-1/item-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-1/item-3
- 厚生年金保険法 附則第八十八条第三項（罰則） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-88/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-88/par-3

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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-20261013T074650-080, 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
