# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第八条 (Article 8)

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- 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: 第八条 (Article 8)（前納の際の控除額） — address `art-8`
- 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-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/art-8
- 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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### 第八条（前納の際の控除額） — Amount Deducted upon Advance Payment
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8 · https://japanlaw.org/l/334CO0000000184/art-8</sup>

**第一項**  法第九十三条第二項に規定する政令で定める額は、前納に係る期間の各月の保険料の合計額から、その期間の各月の保険料の額を年四分の利率による複利現価法によつて前納に係る期間の最初の月から当該各月（法第九十二条の二に定める方法により納付する場合にあつては、当該各月の翌月）までのそれぞれの期間に応じて割り引いた額の合計額（この額に十円未満の端数がある場合において、その端数金額が五円未満であるときは、これを切り捨て、その端数金額が五円以上であるときは、これを十円として計算する。次項において同じ。）を控除した額とする。
<sup>art-8/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-1 · https://japanlaw.org/l/334CO0000000184/art-8/par-1</sup>
The amount specified by Cabinet Order prescribed in Article 93, paragraph (2) of the Act is the amount obtained by deducting from the total of the premiums for each month of the period relating to the advance payment the total of the amounts obtained by discounting the amount of the premium for each month of that period, by the compound present value method at an annual interest rate of 4 percent, according to the respective periods from the first month of the period relating to the advance payment to each such month (or, where payment is made by the method prescribed in Article 92-2 of the Act, to the month following each such month) (where that total has a fraction of less than 10 yen, the fraction is rounded down if it is less than 5 yen, and is calculated as 10 yen if it is 5 yen or more; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  厚生労働大臣は、前納に係る期間の各月の保険料の額から前項に規定する額を控除した額（保険料を前納する場合に納付すべき額）を告示するものとする。
<sup>art-8/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-2 · https://japanlaw.org/l/334CO0000000184/art-8/par-2</sup>
The Minister of Health, Labour and Welfare is to give public notice of the amount obtained by deducting the amount prescribed in the preceding paragraph from the amount of the premium for each month of the period relating to the advance payment (the amount to be paid where premiums are paid in advance).
<sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 法第九十三条第二項 → 国民年金法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/national-pension-act/art-93/par-2 · https://japanlaw.org/l/334AC0000000141/art-93/par-2
- art-8/par-1: 法第九十二条の二 → 国民年金法 第九十二条の二 (Article 92-2), art-92-2 — https://japanlaw.org/ja/national-pension-act/art-92-2 · https://japanlaw.org/l/334AC0000000141/art-92-2
- art-8/par-1: 次項 → 国民年金法施行令 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-2 · https://japanlaw.org/l/334CO0000000184/art-8/par-2
- art-8/par-2: 前項 → 国民年金法施行令 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-1 · https://japanlaw.org/l/334CO0000000184/art-8/par-1

## Cited by

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

- 国民年金法施行令 第八条第一項（前納の際の控除額） — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-1 · https://japanlaw.org/l/334CO0000000184/art-8/par-1
- 国民年金法施行令 第八条第二項（前納の際の控除額） — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8/par-2 · https://japanlaw.org/l/334CO0000000184/art-8/par-2

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## 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-20261104T155001-009, 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
