# 厚生年金保険法 / Employees' Pension Insurance Act — 附則別表第二 (Supplementary Provisions, Appended Table 2) - 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: 附則別表第二 (Supplementary Provisions, Appended Table 2) — address `suppl-5071-74/appdx-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/appdx-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/329AC0000000115/suppl-5071-74/appdx-2 - 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. --- ## 附則別表第二 suppl-5071-74/appdx-2 · https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/appdx-2 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/appdx-2 一　附則第二十二条第一項及び第二十三条第一項の申出があった日の属する月から通算して二年を経過した月の前月までの期間　次の表の上欄に掲げる標準報酬月額等級に応じて、それぞれ同表の下欄に定める増加負担割合 標準報酬月額等級 増加負担割合 第一級 百分の二十五 第二級 百分の二十 第三級 百分の十四 第四級 百分の九 第五級 百分の五 第六級 百分の二 二　附則第二十二条第一項及び第二十三条第一項の申出があった日の属する月から通算して二年を経過した月から、当該申出があった日の属する月から通算して三年を経過した月の前月までの期間　次の表の上欄に掲げる標準報酬月額等級に応じて、それぞれ同表の下欄に定める増加負担割合 標準報酬月額等級 増加負担割合 第一級 百分の二十五に二分の一を乗じて得た割合 第二級 百分の二十に二分の一を乗じて得た割合 第三級 百分の十四に二分の一を乗じて得た割合 第四級 百分の九に二分の一を乗じて得た割合 第五級 百分の五に二分の一を乗じて得た割合 第六級 百分の二に二分の一を乗じて得た割合 (i) The period from the month that includes the day on which the application under Article 22, paragraph (1) and Article 23, paragraph (1) of the Supplementary Provisions was made until the month preceding the month in which two years have elapsed counting from that month: the increased burden ratio specified in the right-hand column of the following table corresponding to the standardized monthly amount of remuneration grade set forth in the left-hand column of that table Standardized monthly amount of remuneration grade Increased burden ratio Grade 1 25/100 Grade 2 20/100 Grade 3 14/100 Grade 4 9/100 Grade 5 5/100 Grade 6 2/100 (ii) The period from the month in which two years have elapsed counting from the month that includes the day on which the application under Article 22, paragraph (1) and Article 23, paragraph (1) of the Supplementary Provisions was made until the month preceding the month in which three years have elapsed counting from the month that includes the day on which that application was made: the increased burden ratio specified in the right-hand column of the following table corresponding to the standardized monthly amount of remuneration grade set forth in the left-hand column of that table Standardized monthly amount of remuneration grade Increased burden ratio Grade 1 the ratio obtained by multiplying 25/100 by 1/2 Grade 2 the ratio obtained by multiplying 20/100 by 1/2 Grade 3 the ratio obtained by multiplying 14/100 by 1/2 Grade 4 the ratio obtained by multiplying 9/100 by 1/2 Grade 5 the ratio obtained by multiplying 5/100 by 1/2 Grade 6 the ratio obtained by multiplying 2/100 by 1/2 machine translation, not official --- ## Cites - suppl-5071-74/appdx-2: 附則第二十二条第一項 → 厚生年金保険法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-5071-74/art-22/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-22/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-22/par-1 - suppl-5071-74/appdx-2: 第二十三条第一項 → 厚生年金保険法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-5071-74/art-23/par-1 — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-23/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-23/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 厚生年金保険法 附則第二十二条第一項（短時間被保険者に係る厚生年金保険料に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-22/par-1 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-22/par-1 - 厚生年金保険法 附則第二十二条第八項（短時間被保険者に係る厚生年金保険料に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-22/par-8 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-22/par-8 - 厚生年金保険法 附則第二十二条第九項（短時間被保険者に係る厚生年金保険料に関する経過措置） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-5071-74/art-22/par-9 · https://japanlaw.org/l/329AC0000000115/suppl-5071-74/art-22/par-9 --- ## 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-20261013T074650-103, 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