# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — address `suppl-4251-63/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22 - 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. --- ### 第二十二条（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — Grace Period for Payment of Liability Reserve Equivalent, etc. in the Case of Dissolution with Approval of a Liquidation-Type Payment Plan caption: machine translation, not official suppl-4251-63/art-22 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22 **第一項** 清算型基金及びその設立事業所の事業主が前条第一項の承認を受けた場合において、当該清算型基金が附則第十九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、政府は、附則第八条の規定にかかわらず、責任準備金相当額を徴収するに当たり、当該清算型基金から当該解散した日における年金給付等積立金の額を徴収し、その設立事業所の事業主から責任準備金相当額から当該年金給付等積立金の額を控除した額を当該事業主の清算型納付計画に基づき徴収する。この場合において、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及び附則第三十四条第四項の規定は、適用しない。 suppl-4251-63/art-22/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-1 In the case where a liquidation-type Fund and the employer of its establishing place of business have received the approval under paragraph (1) of the preceding Article, when the liquidation-type Fund is dissolved pursuant to the provisions of Article 19, paragraph (9) of the Supplementary Provisions (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, in collecting the liability reserve equivalent, collects from the liquidation-type Fund the amount of reserves for pension benefits, etc. on the day of dissolution, and collects from the employer of its establishing place of business, on the basis of that employer's liquidation-type payment plan, the amount obtained by deducting that amount of reserves for pension benefits, etc. from the liability reserve equivalent. In this case, 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, and the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply. machine translation, not official **第二項** 政府は、前項の規定による徴収を行うに当たり、当該清算型基金の設立事業所の事業主の清算型納付計画に基づいて、納付の猶予をするものとする。 suppl-4251-63/art-22/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-2 In making the collection under the preceding paragraph, the government is to grant a grace period for payment on the basis of the liquidation-type payment plan of the employer of the establishing place of business of the liquidation-type Fund. machine translation, not official **第三項** 附則第十一条第八項の規定は、第一項の規定により政府が当該清算型基金から年金給付等積立金の額を徴収し、その設立事業所の事業主から責任準備金相当額から当該年金給付等積立金の額を控除した額を徴収する場合について準用する。この場合において、同条第八項第二号中「及び減額責任準備金相当額」とあるのは、「並びにその設立事業所の事業主の附則第二十一条第一項に規定する清算型納付計画に記載された同条第四項第二号に掲げる納付の猶予を受けようとする期間及び額」と読み替えるものとする。 suppl-4251-63/art-22/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-3 The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where, pursuant to paragraph (1), the government collects the amount of the reserves for pension benefits, etc. from the liquidation-type Fund and collects from the employer of its establishing place of business the amount obtained by deducting the amount of the reserves for pension benefits, etc. from the liability reserve equivalent. In this case, the phrase "and the reduced liability reserve equivalent" in Article 11, paragraph (8), item (ii) of the Supplementary Provisions is deemed to be replaced with "and the period and amount for which the employer of its establishing place of business seeks to obtain a grace period for payment, as set forth in Article 21, paragraph (4), item (ii) of the Supplementary Provisions and stated in the liquidation-type payment plan prescribed in paragraph (1) of that Article". machine translation, not official **第四項** 附則第十三条第四項の規定は、第二項の規定により政府が納付の猶予をした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。 suppl-4251-63/art-22/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-4 The provisions of Article 13, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to paragraph (2). In this case, Cabinet Order provides for the necessary technical replacement of terms. machine translation, not official --- ## Cites - suppl-4251-63/art-22/par-1: 前条第一項 → 厚生年金保険法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4251-63/art-21/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-21/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-1 - suppl-4251-63/art-22/par-1: 附則第十九条第九項 → 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-22/par-1: 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-22/par-1: 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-22/par-1: 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-22/par-2: 前項 → 厚生年金保険法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4251-63/art-22/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-1 - suppl-4251-63/art-22/par-3: 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-22/par-3: 第一項 → 厚生年金保険法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4251-63/art-22/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-1 - suppl-4251-63/art-22/par-3: 同条第八項第二号 → 厚生年金保険法 附則第十一条第八項第二号 (Supplementary Provisions, Article 11, paragraph (8), item (ii)), suppl-4251-63/art-11/par-8/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-11/par-8/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-11/par-8/item-2 - suppl-4251-63/art-22/par-3: 附則第二十一条第一項 → 厚生年金保険法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4251-63/art-21/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-21/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-1 - suppl-4251-63/art-22/par-3: 同条第四項第二号 → 厚生年金保険法 附則第二十一条第四項第二号 (Supplementary Provisions, Article 21, paragraph (4), item (ii)), suppl-4251-63/art-21/par-4/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-21/par-4/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-4/item-2 - suppl-4251-63/art-22/par-4: 附則第十三条第四項 → 厚生年金保険法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4251-63/art-13/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-13/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-13/par-4 - suppl-4251-63/art-22/par-4: 第二項 → 厚生年金保険法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4251-63/art-22/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-2 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十一条第九項（清算型納付計画の承認） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-21/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-9 - 厚生年金保険法 附則第二十二条第二項（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-2 - 厚生年金保険法 附則第二十二条第三項（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-3 - 厚生年金保険法 附則第二十二条第四項（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-22/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-22/par-4 - 厚生年金保険法 附則第二十三条第一項（準用規定） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-23/par-1 - 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 附則第八十二条第二項第二号（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-2/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2/item-2 - 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 - 厚生年金保険法 附則第八十八条第七項（罰則） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-88/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-88/par-7 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch employees-pension-insurance-act-20261013T074650-081, 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