# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第十一条の十二 (Article 11-12)

This is the Markdown twin of https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 国民年金法施行令 (Order for Enforcement of the National Pension Act), 昭和三十四年政令第百八十四号
- English title "Order for Enforcement of the National Pension Act": claude-opus-5-5
- Kind: CabinetOrder — 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: 第十一条の十二 (Article 11-12)（国税局長又は税務署長への権限の委任） — address `art-11-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/art-11-12
- 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.

---

### 第十一条の十二（国税局長又は税務署長への権限の委任） — Delegation of Authority to a Regional Commissioner or a District Director
<sup>caption: machine translation, not official</sup>
<sup>art-11-12 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-12 · https://japanlaw.org/l/334CO0000000184/art-11-12</sup>

**第一項**  国税庁長官は、法第百九条の五第五項の規定により委任された権限の全部を納付義務者の居住地を管轄する国税局長に委任する。
<sup>art-11-12/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-12/par-1 · https://japanlaw.org/l/334CO0000000184/art-11-12/par-1</sup>
The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to Article 109-5, paragraph (5) of the Act to the regional commissioner who has jurisdiction over the place of residence of the person liable for payment.
<sup>machine translation, not official</sup>

**第二項**  国税局長は、必要があると認めるときは、法第百九条の五第六項の規定により委任された権限の全部を納付義務者の居住地を管轄する税務署長に委任する。
<sup>art-11-12/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-12/par-2 · https://japanlaw.org/l/334CO0000000184/art-11-12/par-2</sup>
Where a regional commissioner finds it necessary, the regional commissioner delegates all of the authority delegated pursuant to Article 109-5, paragraph (6) of the Act to the district director who has jurisdiction over the place of residence of the person liable for payment.
<sup>machine translation, not official</sup>

---

## Cites
- art-11-12/par-1: 法第百九条の五第五項 → 国民年金法 第百九条の五第五項 (Article 109-5, paragraph (5)), art-109-5/par-5 — https://japanlaw.org/ja/national-pension-act/art-109-5/par-5 · https://japanlaw.org/l/334AC0000000141/art-109-5/par-5
- art-11-12/par-2: 法第百九条の五第六項 → 国民年金法 第百九条の五第六項 (Article 109-5, paragraph (6)), art-109-5/par-6 — https://japanlaw.org/ja/national-pension-act/art-109-5/par-6 · https://japanlaw.org/l/334AC0000000141/art-109-5/par-6

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-05
- e-Gov 法令検索, Digital Agency (デジタル庁) — 国民年金法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/334CO0000000184/20261001_508CO0000000226), retrieved 2026-11-04
- claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-012, translated 2026-11-05
- This site's parser, version 224 — 国民年金法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-04
