# 厚生年金保険法 / Employees' Pension Insurance Act — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（責任準備金相当額の一部の物納） — address `suppl-4251-63/art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73 - 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. --- ### 第七十三条（責任準備金相当額の一部の物納） — Payment in Kind of Part of the Liability Reserve Equivalent caption: machine translation, not official suppl-4251-63/art-73 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-73 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73 **第一項** 前条において準用する附則第八条の規定により政府が存続連合会から責任準備金相当額を徴収する場合においては、存続連合会を解散厚生年金基金等とみなして、改正前確定給付企業年金法第百十四条の規定の例による。この場合において、同条第二項中「第百十一条第二項の厚生労働大臣の承認又は第百十二条第一項の厚生労働大臣の認可の申請と同時に」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）附則第七十条第一項又は第七十一条第一項の規定による解散後速やかに」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。 suppl-4251-63/art-73/par-1 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-73/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73/par-1 In the case where the government collects the liability reserve equivalent from the surviving Pension Fund Association pursuant to the provisions of Article 8 of the Supplementary Provisions as applied mutatis mutandis pursuant to the preceding Article, the surviving Pension Fund Association is deemed to be a dissolved employees' pension Fund, etc., and the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act are followed; in this case, the phrase "at the same time as the application for the approval of the Minister of Health, Labour and Welfare under Article 111, paragraph (2) or the authorization of the Minister of Health, Labour and Welfare under Article 112, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "promptly after dissolution pursuant to the provisions of Article 70, paragraph (1) or Article 71, paragraph (1) 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)", and other necessary technical replacement of terms is specified by Cabinet Order. machine translation, not official **第二項** 前項の規定により存続連合会が改正前確定給付企業年金法第百十四条の規定の例により物納をする場合においては、存続連合会を解散厚生年金基金等とみなして、改正前保険業法附則第一条の十三の規定の例による。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-73/par-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-73/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73/par-2 In the case where the surviving Pension Fund Association makes payment in kind pursuant to the provisions of the preceding paragraph in accordance with the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act, the surviving Pension Fund Association is deemed to be a dissolved employees' pension Fund, etc., and the provisions of Article 1-13 of the Supplementary Provisions of the pre-amendment Insurance Business Act are followed; in this case, necessary technical replacement of terms is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4251-63/art-73/par-1: 前条 → 厚生年金保険法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4251-63/art-72 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-72 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-72 - suppl-4251-63/art-73/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-73/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）附則第七十条第一項 → 厚生年金保険法 附則第七十条第一項 (Supplementary Provisions, Article 70, paragraph (1)), suppl-4251-63/art-70/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-70/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-70/par-1 - suppl-4251-63/art-73/par-1: 第七十一条第一項 → 厚生年金保険法 附則第七十一条第一項 (Supplementary Provisions, Article 71, paragraph (1)), suppl-4251-63/art-71/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-71/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-71/par-1 - suppl-4251-63/art-73/par-2: 前項 → 厚生年金保険法 附則第七十三条第一項 (Supplementary Provisions, Article 73, paragraph (1)), suppl-4251-63/art-73/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-73/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第七十三条第二項（責任準備金相当額の一部の物納） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-73/par-2 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-73/par-2 - 厚生年金保険法 附則第八十三条第三項（徴収金等の帰属する会計） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-83/par-3 · https://japanlaw.org/l/329AC0000000115/suppl-4251-63/art-83/par-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-20261013T074650-090, 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