# 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)（準用規定） — address `suppl-4251-63/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-4251-63/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/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.

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### 第二十三条（準用規定） — Mutatis Mutandis Application
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-63/art-23 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-23 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-23</sup>

**第一項**  附則第十四条から第十六条までの規定は、政府が前条第二項の規定による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、附則第十四条第一項、第三項及び第四項、第十五条第一項及び第三項並びに第十六条第一項、第二項及び第七項中「自主解散型基金」とあるのは「清算型基金」と、附則第十四条第一項中「自主解散型納付計画の」とあるのは「清算型納付計画（附則第二十一条第一項に規定する清算型納付計画をいう。以下同じ。）の」と、「自主解散型納付計画に」とあるのは「清算型納付計画に」と、「附則第十二条第八項」とあるのは「附則第二十一条第七項」と、同条第三項から第五項まで並びに附則第十五条第一項及び第二項中「自主解散型納付計画」とあるのは「清算型納付計画」と、附則第十六条第一項及び第二項中「自主解散型加算金利率」とあるのは「清算型加算金利率」と、同項中「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第百四十五条第一項第一号又は第二号」とあるのは「附則第十九条第九項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
<sup>suppl-4251-63/art-23/par-1 · 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</sup>
The provisions of Articles 14 through 16 of the Supplementary Provisions apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to paragraph (2) of the preceding Article. In this case, the phrase "voluntary dissolution Fund" in Article 14, paragraphs (1), (3) and (4), Article 15, paragraphs (1) and (3), and Article 16, paragraphs (1), (2) and (7) of the Supplementary Provisions is deemed to be replaced with "liquidation-type Fund"; in Article 14, paragraph (1) of the Supplementary Provisions, the phrase "the voluntary dissolution Fund payment plan of that employer" is deemed to be replaced with "the liquidation-type payment plan (meaning the liquidation-type payment plan prescribed in Article 21, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) of that employer", the phrase "based on the voluntary dissolution Fund payment plan" with "based on the liquidation-type payment plan", and the phrase "Article 12, paragraph (8) of the Supplementary Provisions" with "Article 21, paragraph (7) of the Supplementary Provisions"; the phrase "voluntary dissolution Fund payment plan" in Article 14, paragraphs (3) through (5) of the Supplementary Provisions and in Article 15, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "liquidation-type payment plan"; the phrase "voluntary dissolution-type additional charge rate" in Article 16, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "liquidation-type additional charge rate"; and the phrase "Article 145, paragraph (1), item (i) or (ii) 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 Article 16, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "Article 19, paragraph (9) of the Supplementary Provisions"; in addition, Cabinet Order provides for the necessary technical replacement of terms.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4251-63/art-23/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-63/art-14 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-14 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14
- suppl-4251-63/art-23/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4251-63/art-15 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-15 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15
- suppl-4251-63/art-23/par-1: 附則第十四条から第十六条まで → 厚生年金保険法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4251-63/art-16 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-16 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16
- suppl-4251-63/art-23/par-1: 前条第二項 → 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
- suppl-4251-63/art-23/par-1: 附則第十四条第一項 → 厚生年金保険法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4251-63/art-14/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-14/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-1
- suppl-4251-63/art-23/par-1: 第三項 → 厚生年金保険法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4251-63/art-14/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-14/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-3
- suppl-4251-63/art-23/par-1: 第四項 → 厚生年金保険法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4251-63/art-14/par-4 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-14/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-4
- suppl-4251-63/art-23/par-1: 第十五条第一項 → 厚生年金保険法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4251-63/art-15/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-15/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-1
- suppl-4251-63/art-23/par-1: 第三項 → 厚生年金保険法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4251-63/art-15/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-15/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-3
- suppl-4251-63/art-23/par-1: 第十六条第一項 → 厚生年金保険法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4251-63/art-16/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-16/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-1
- suppl-4251-63/art-23/par-1: 第二項 → 厚生年金保険法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4251-63/art-16/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-16/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-2
- suppl-4251-63/art-23/par-1: 第七項 → 厚生年金保険法 附則第十六条第七項 (Supplementary Provisions, Article 16, paragraph (7)), suppl-4251-63/art-16/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-16/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-16/par-7
- suppl-4251-63/art-23/par-1: 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-23/par-1: 附則第十二条第八項 → 厚生年金保険法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4251-63/art-12/par-8 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-12/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-12/par-8
- suppl-4251-63/art-23/par-1: 附則第二十一条第七項 → 厚生年金保険法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4251-63/art-21/par-7 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-21/par-7 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-21/par-7
- suppl-4251-63/art-23/par-1: 同条第三項から第五項まで → 厚生年金保険法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4251-63/art-14/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-14/par-5 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-14/par-5
- suppl-4251-63/art-23/par-1: 第二項 → 厚生年金保険法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4251-63/art-15/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-15/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-15/par-2
- suppl-4251-63/art-23/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-23/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

## Cited by

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

- 厚生年金保険法 附則第八十二条第二項第四号（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-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-2/item-4
- 厚生年金保険法 附則第八十八条第八項（罰則） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-88/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-88/par-8

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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-20261013T074650-081, 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
