# 厚生年金保険法 / Employees' Pension Insurance Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28) — address `suppl-4251-63/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28 - 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. --- ### 第二十八条 suppl-4251-63/art-28 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28 **第一項** 施行日前に改正前厚生年金保険法附則第三十四条第一項の承認の申請をした特定基金（施行日前に解散したものを除く。）については、同条（第二項を除く。）並びに改正前厚生年金保険法附則第三十五条、第三十六条、第三十八条、第三十九条第一項及び第四十条の規定、改正前厚生年金保険法附則第三十四条第六項において準用する改正前厚生年金保険法附則第三十三条第四項及び第五項の規定、改正前厚生年金保険法附則第三十四条第八項及び第三十六条第八項において準用する改正前厚生年金保険法附則第三十三条第七項の規定、改正前厚生年金保険法附則第三十六条第八項において準用する改正前厚生年金保険法附則第三十四条第七項の規定、改正前厚生年金保険法附則第三十八条第一項において準用する改正前確定給付企業年金法第百十四条の規定並びに改正前厚生年金保険法附則第三十八条第三項において準用する改正前保険業法附則第一条の十三の規定は、なおその効力を有する。この場合において、改正前厚生年金保険法附則第三十九条第一項中「連合会」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）附則第三条第十三号に規定する存続連合会又は同条第十五号に規定する連合会」とする。 suppl-4251-63/art-28/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-1 With regard to a specified Fund that filed an application for approval under Article 34, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act before the Effective Date (excluding one that was dissolved before the Effective Date), the provisions of Article 34 of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act (excluding paragraph (2)), the provisions of Articles 35, 36 and 38, Article 39, paragraph (1) and Article 40 of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 33, paragraphs (4) and (5) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 34, paragraph (6) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 33, paragraph (7) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 34, paragraph (8) and Article 36, paragraph (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 34, paragraph (7) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act as applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, and the provisions of Article 1-13 of the Supplementary Provisions of the pre-amendment Insurance Business Act as applied mutatis mutandis pursuant to Article 38, paragraph (3) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act remain in force. In this case, the phrase "Association" in Article 39, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced with "the surviving Pension Fund Association prescribed in Article 3, item (xiii) 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) or the Association prescribed in item (xv) of that Article". machine translation, not official **第二項** 前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三十四条第一項の承認を受けた特定基金が附則第十一条第七項の規定により減額責任準備金相当額を徴収される場合においては、同項後段並びに附則第八十二条第一項第二号及び第八十三条第一項の規定は適用せず、前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三十四条第一項、第五項、第六項及び第八項の規定の適用については、同条第一項、第五項及び第八項中「責任準備金相当額」とあるのは「減額責任準備金相当額」と、同条第六項中「責任準備金相当額を」とあるのは「減額責任準備金相当額を」と、「「次条第五項」と、「減額責任準備金相当額」とあるのは「責任準備金相当額」と、それぞれ」とあるのは「、「次条第五項」と」とする。 suppl-4251-63/art-28/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-2 Where a specified Fund that has received the approval under Article 34, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of the preceding paragraph, has the reduced liability reserve equivalent collected from it pursuant to the provisions of Article 11, paragraph (7) of the Supplementary Provisions, the latter sentence of Article 11, paragraph (7) of the Supplementary Provisions, Article 82, paragraph (1), item (ii) of the Supplementary Provisions and Article 83, paragraph (1) of the Supplementary Provisions do not apply, and with regard to the application of the provisions of Article 34, paragraphs (1), (5), (6) and (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remain in force pursuant to the provisions of the preceding paragraph, the phrase "liability reserve equivalent" in Article 34, paragraphs (1), (5) and (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced with "reduced liability reserve equivalent"; the phrase "the liability reserve equivalent" in Article 34, paragraph (6) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act with "the reduced liability reserve equivalent"; and the phrase "'paragraph (5) of the following Article', and the phrase 'reduced liability reserve equivalent' is replaced with 'liability reserve equivalent', respectively" in Article 34, paragraph (6) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act with ", 'paragraph (5) of the following Article'". machine translation, not official **第三項** 施行日前に改正前厚生年金保険法附則第三十四条第五項の規定により納付の猶予がされた特定基金であって清算中のもの（以下「清算未了特定基金」という。）については、同条第一項、第三項及び第五項から第八項まで並びに改正前厚生年金保険法附則第三十五条から第三十八条まで、第三十九条第一項及び第四十条の規定、改正前厚生年金保険法附則第三十四条第六項において準用する改正前厚生年金保険法附則第三十三条第四項及び第五項の規定、改正前厚生年金保険法附則第三十四条第八項及び第三十六条第八項において準用する改正前厚生年金保険法附則第三十三条第七項の規定、改正前厚生年金保険法附則第三十六条第八項において準用する改正前厚生年金保険法附則第三十四条第七項の規定、改正前厚生年金保険法附則第三十八条第一項において準用する改正前確定給付企業年金法第百十四条の規定並びに改正前厚生年金保険法附則第三十八条第三項において準用する改正前保険業法附則第一条の十三の規定は、なおその効力を有する。この場合において、改正前厚生年金保険法附則第三十九条第一項中「連合会」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）附則第三条第十三号に規定する存続連合会又は同条第十五号に規定する連合会」とする。 suppl-4251-63/art-28/par-3 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-3 With regard to a specified Fund that is in liquidation and for which a grace period for payment was granted before the Effective Date pursuant to Article 34, paragraph (5) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act (hereinafter referred to as a "specified Fund not yet wound up"), the provisions of Article 34, paragraphs (1), (3) and (5) through (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Articles 35 through 38 and Article 40 and Article 39, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 33, paragraphs (4) and (5) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 34, paragraph (6) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 33, paragraph (7) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 34, paragraph (8) and Article 36, paragraph (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 34, paragraph (7) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 36, paragraph (8) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act as applied mutatis mutandis pursuant to Article 38, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, and the provisions of Article 1-13 of the Supplementary Provisions of the pre-amendment Insurance Business Act as applied mutatis mutandis pursuant to Article 38, paragraph (3) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act remain in force. In this case, the phrase "Association" in Article 39, paragraph (1) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced with "the surviving Pension Fund Association prescribed in Article 3, item (xiii) 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) or the Association prescribed in item (xv) of that Article". machine translation, not official **第四項** 前三項に定めるもののほか、第一項又は前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の規定の適用に関し必要な読替えその他必要な事項は、政令で定める。 suppl-4251-63/art-28/par-4 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-4 In addition to what is provided for in the preceding three paragraphs, the necessary replacement of terms and other necessary matters regarding the application of the provisions of the pre-amendment Employees' Pension Insurance Act that remain in force pursuant to the provisions of paragraph (1) or the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4251-63/art-28/par-1: 第二項 → 厚生年金保険法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4251-63/art-28/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-2 - suppl-4251-63/art-28/par-1: 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）附則第三条第十三号 → 厚生年金保険法 附則第三条第一項第十三号 (Supplementary Provisions, Article 3, paragraph (1), item (xiii)), suppl-4251-63/art-3/par-1/item-13 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-3/par-1/item-13 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-3/par-1/item-13 - suppl-4251-63/art-28/par-1: 同条第十五号 → 厚生年金保険法 附則第三条第一項第十五号 (Supplementary Provisions, Article 3, paragraph (1), item (xv)), suppl-4251-63/art-3/par-1/item-15 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-3/par-1/item-15 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-3/par-1/item-15 - suppl-4251-63/art-28/par-2: 前項 → 厚生年金保険法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4251-63/art-28/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-1 - suppl-4251-63/art-28/par-2: 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-28/par-2: 附則第八十二条第一項第二号 → 厚生年金保険法 附則第八十二条第一項第二号 (Supplementary Provisions, Article 82, paragraph (1), item (ii)), suppl-4251-63/art-82/par-1/item-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-82/par-1/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-82/par-1/item-2 - suppl-4251-63/art-28/par-2: 第八十三条第一項 → 厚生年金保険法 附則第八十三条第一項 (Supplementary Provisions, Article 83, paragraph (1)), suppl-4251-63/art-83/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-83/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83/par-1 - suppl-4251-63/art-28/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）附則第三条第十三号 → 厚生年金保険法 附則第三条第一項第十三号 (Supplementary Provisions, Article 3, paragraph (1), item (xiii)), suppl-4251-63/art-3/par-1/item-13 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-3/par-1/item-13 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-3/par-1/item-13 - suppl-4251-63/art-28/par-3: 同条第十五号 → 厚生年金保険法 附則第三条第一項第十五号 (Supplementary Provisions, Article 3, paragraph (1), item (xv)), suppl-4251-63/art-3/par-1/item-15 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-3/par-1/item-15 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-3/par-1/item-15 - suppl-4251-63/art-28/par-4: 前三項 → 厚生年金保険法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4251-63/art-28/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-1 - suppl-4251-63/art-28/par-4: 前三項 → 厚生年金保険法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4251-63/art-28/par-2 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-2 - suppl-4251-63/art-28/par-4: 前三項 → 厚生年金保険法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4251-63/art-28/par-3 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-3 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十八条第一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-1 - 厚生年金保険法 附則第二十八条第二項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-2 - 厚生年金保険法 附則第二十八条第四項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-28/par-4 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-28/par-4 - 厚生年金保険法 附則第二十九条第一項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-29/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-29/par-1 - 厚生年金保険法 附則第二十九条第二項 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-29/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-29/par-2 - 厚生年金保険法 附則第三十条第一項（清算未了特定基金型納付計画の承認） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-30/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-1 - 厚生年金保険法 附則第三十条第五項第一号（清算未了特定基金型納付計画の承認） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-30/par-5/item-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-5/item-1 - 厚生年金保険法 附則第三十条第五項第二号（清算未了特定基金型納付計画の承認） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-30/par-5/item-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-5/item-2 - 厚生年金保険法 附則第三十条第五項第三号（清算未了特定基金型納付計画の承認） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-30/par-5/item-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-30/par-5/item-3 - 厚生年金保険法 附則第三十一条第一項（清算未了特定基金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-31/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-31/par-1 - 厚生年金保険法 附則第三十二条第一項（準用規定） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-32/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-32/par-1 --- ## 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