# 国民年金法施行令 / Order for Enforcement of the National Pension Act — 第六条の十から第十一条の三まで (Articles 6-10 to 11-3)
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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.
- Page: 第六条の十から第十一条の三まで (Articles 6-10 to 11-3) — `from-art-6-10`, one of the runs of consecutive articles this law, which has no chapters, is read in. Any `from-art-N` opens the run that holds article N; each article below carries its own address.
- Text in force since: 2026-10-01
- URL (the page that opens at this run): https://japanlaw.org/ja/national-pension-act-enforcement-order/from-art-6-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334CO0000000184/from-art-6-10
- 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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### 第六条の十（所得の範囲） — Scope of Income
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art-6-10 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10 · https://japanlaw.org/l/334CO0000000184/art-6-10
**第一項** 法第九十条第一項第一号及び第三号、法第九十条の二第一項第一号、第二項第一号及び第三項第一号並びに法第九十条の三第一項第一号並びに第十一条の十第三号に規定する所得は、地方税法第五条第二項第一号に掲げる市町村民税（特別区が同法第一条第二項の規定によつて課する同法第五条第二項第一号に掲げる税を含む。以下同じ。）についての同法その他の市町村民税に関する法令の規定による非課税所得以外の所得とする。
art-6-10/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-10/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-10/par-1
The income prescribed in Article 90, paragraph (1), items (i) and (iii) of the Act, Article 90-2, paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i) of the Act, Article 90-3, paragraph (1), item (i) of the Act, and Article 11-10, item (iii) is income other than income that is exempt from the municipal inhabitant tax listed in Article 5, paragraph (2), item (i) of the Local Tax Act (including the tax listed in Article 5, paragraph (2), item (i) of that Act that is imposed by special wards pursuant to Article 1, paragraph (2) of that Act; the same applies hereinafter) under that Act and other laws and regulations concerning the municipal inhabitant tax.
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### 第六条の十一（所得の額の計算方法） — Method of Calculating the Amount of Income
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art-6-11 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-11 · https://japanlaw.org/l/334CO0000000184/art-6-11
**第一項** 法第九十条第一項第一号及び第三号に規定する所得の額は、その所得が生じた年の翌年の四月一日の属する年度分の市町村民税に係る地方税法第三百十三条第八項及び第九項の規定による控除前の同条第一項に規定する総所得金額、退職所得金額及び山林所得金額、同法附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第四項に規定する長期譲渡所得の金額、同法附則第三十五条第五項に規定する短期譲渡所得の金額、同法附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額、外国居住者等所得相互免除法第八条第二項に規定する特例適用利子等の額、同条第四項に規定する特例適用配当等の額、租税条約等実施特例法第三条の二の二第十項に規定する条約適用利子等の額並びに同条第十二項に規定する条約適用配当等の額の合計額とする。
art-6-11/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-11/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-11/par-1
The amount of income prescribed in Article 90, paragraph (1), items (i) and (iii) of the Act is the total of the following: the gross income, the amount of retirement income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act, before the deductions under Article 313, paragraphs (8) and (9) of that Act, for the municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the income arose; the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act; the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act; the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of that Act; the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act; the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the amount of dividends, etc. to which the special provisions apply prescribed in paragraph (4) of that Article; the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions for the Enforcement of Tax Treaties; and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (12) of that Article.
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### 第六条の十二
art-6-12 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12 · https://japanlaw.org/l/334CO0000000184/art-6-12
**第一項** 法第九十条の二第一項第一号、第二項第一号及び第三項第一号並びに法第九十条の三第一項第一号並びに第十一条の十第三号に規定する所得の額は、その所得が生じた年の翌年の四月一日の属する年度分の市町村民税に係る地方税法第三百十三条第一項に規定する総所得金額、退職所得金額及び山林所得金額、同法附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額、同法附則第三十四条第四項に規定する長期譲渡所得の金額、同法附則第三十五条第五項に規定する短期譲渡所得の金額、同法附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額、外国居住者等所得相互免除法第八条第二項に規定する特例適用利子等の額、同条第四項に規定する特例適用配当等の額、租税条約等実施特例法第三条の二の二第十項に規定する条約適用利子等の額並びに同条第十二項に規定する条約適用配当等の額の合計額とする。
art-6-12/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-1
The amount of income prescribed in Article 90-2, paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i) of the Act, Article 90-3, paragraph (1), item (i) of the Act, and Article 11-10, item (iii) is the total of the following: the gross income, the amount of retirement income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act, for the municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the income arose; the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act; the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act; the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of that Act; the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act; the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the amount of dividends, etc. to which the special provisions apply prescribed in paragraph (4) of that Article; the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions for the Enforcement of Tax Treaties; and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (12) of that Article.
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**第二項** 次の各号に該当する者については、当該各号に掲げる額を前項の規定によつて計算した額からそれぞれ控除するものとする。
art-6-12/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2
For a person who falls under any of the following items, the amount listed in the relevant item is to be deducted from the amount calculated under the provisions of the preceding paragraph:
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**一** 当該年度分の市町村民税につき、地方税法第三百十四条の二第一項第一号から第四号まで、第十号の二又は第十二号に規定する控除を受けた者については、当該雑損控除額、医療費控除額、社会保険料控除額、小規模企業共済等掛金控除額、配偶者特別控除額又は特定親族特別控除額に相当する額
art-6-12/par-2/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-1
for a person who received a deduction prescribed in Article 314-2, paragraph (1), items (i) through (iv), item (x)-2, or item (xii) of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, the amount equivalent to the amount of the casualty loss deduction, the amount of the medical expense deduction, the amount of the social insurance premium deduction, the amount of the deduction for small enterprise-based mutual aid premiums and similar payments, the amount of the special spousal deduction, or the amount of the special deduction for a specified relative;
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**二** 当該年度分の市町村民税につき、地方税法第三百十四条の二第一項第六号に規定する控除を受けた者についてはその控除の対象となつた障害者一人につき二十七万円（当該障害者が同号に規定する特別障害者である場合には、四十万円）、同項第八号に規定する控除を受けた者については当該控除を受けた者につき二十七万円、同項第八号の二に規定する控除を受けた者については当該控除を受けた者につき三十五万円、同項第九号に規定する控除を受けた者については当該控除を受けた者につき二十七万円
art-6-12/par-2/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-2 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-2
for a person who received a deduction prescribed in Article 314-2, paragraph (1), item (vi) of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, 270,000 yen for each person with a disability who was the subject of the deduction (or 400,000 yen where that person with a disability is a person with a particular disability prescribed in that item); for a person who received a deduction prescribed in item (viii) of that paragraph, 270,000 yen for that person who received the deduction; for a person who received a deduction prescribed in item (viii)-2 of that paragraph, 350,000 yen for that person who received the deduction; and for a person who received a deduction prescribed in item (ix) of that paragraph, 270,000 yen for that person who received the deduction;
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**三** 当該年度分の市町村民税につき、地方税法附則第六条第四項に規定する免除を受けた者については、当該免除に係る所得の額
art-6-12/par-2/item-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-2/item-3 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-2/item-3
for a person who received the exemption prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Local Tax Act for the municipal inhabitant tax for the relevant fiscal year, the amount of income relating to that exemption.
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### 第六条の十三（保険料の納付方法） — Method of Paying Premiums
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art-6-13 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-13 · https://japanlaw.org/l/334CO0000000184/art-6-13
**第一項** 被保険者は、保険料を納付しようとするときは、厚生労働大臣が交付する納付書を添付しなければならない。ただし、厚生労働大臣が定める場合は、この限りでない。
art-6-13/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-13/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-13/par-1
When an insured person intends to pay a premium, the insured person must attach a payment slip issued by the Minister of Health, Labour and Welfare; provided, however, that this does not apply in the cases specified by the Minister of Health, Labour and Welfare.
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### 第六条の十四（指定代理納付者の指定要件） — Requirements for Designation of a Designated Proxy Payer
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art-6-14 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14 · https://japanlaw.org/l/334CO0000000184/art-6-14
**第一項** 法第九十二条の二の二第一項に規定する政令で定める要件は、次に掲げるものとする。
art-6-14/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-14/par-1
The requirements specified by Cabinet Order prescribed in Article 92-2-2, paragraph (1) of the Act are as follows:
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**一** 指定代理納付者（法第九十二条の二の二第一項に規定する指定代理納付者をいう。）として同項に規定する被保険者の保険料を立て替えて納付する事務（以下この条において「立替納付事務」という。）を適正かつ確実に遂行するに足りる財産的基礎を有すること。
art-6-14/par-1/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-6-14/par-1/item-1
having the financial basis sufficient to properly and reliably carry out, as a designated proxy payer (meaning a designated proxy payer prescribed in Article 92-2-2, paragraph (1) of the Act), the services of advancing and paying the premium of an insured person prescribed in that paragraph (hereinafter in this Article referred to as "advance payment services");
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**二** その人的構成等に照らして、立替納付事務を適正かつ確実に遂行するに足りる知識及び経験を有し、かつ、十分な社会的信用を有すること。
art-6-14/par-1/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-6-14/par-1/item-2
having, in light of its personnel structure and other factors, the knowledge and experience sufficient to properly and reliably carry out the advance payment services, and having sufficient public trust; and
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**三** 被保険者がクレジットカード等（それを提示し又は通知して、特定の販売業者から商品若しくは権利を購入し、又は特定の役務の提供の事業を営む者から有償で役務の提供を受けることができるカードその他の物又は番号、記号その他の符号をいう。）を提示し又は通知して、商品若しくは権利の購入又は役務の提供を受けることにより支払うこととなる当該商品若しくは権利の代金又は当該役務の対価に相当する額が当該被保険者の支払能力を超えることがないよう必要な措置を講じていること。
art-6-14/par-1/item-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-6-14/par-1/item-3
having taken the necessary measures to ensure that the amount equivalent to the price of goods or rights or the consideration for services that an insured person comes to pay by presenting or notifying a credit card, etc. (meaning a card or other object, or a number, symbol or other code, by presenting or notifying which a person can purchase goods or rights from a specific seller or receive the provision of services for a fee from a person engaged in the business of providing specific services) to purchase goods or rights or receive the provision of services does not exceed the insured person's ability to pay.
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### 第六条の十五（納付受託者の指定要件） — Requirements for Designation of a Payment Agent
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art-6-15 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-15 · https://japanlaw.org/l/334CO0000000184/art-6-15
**第一項** 法第九十二条の三第一項第二号に規定する政令で定める要件は、次に掲げるものとする。
art-6-15/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-15/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-15/par-1
The requirements specified by Cabinet Order prescribed in Article 92-3, paragraph (1), item (ii) of the Act are as follows:
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**一** 納付受託者（法第九十二条の四第一項に規定する納付受託者をいう。）として納付事務（法第九十二条の三第一項に規定する納付事務をいう。）を行うことが保険料の徴収の確保及び被保険者の便益の増進に寄与すると認められること。
art-6-15/par-1/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-15/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-6-15/par-1/item-1
it is found that carrying out premium payment services (meaning the premium payment services prescribed in Article 92-3, paragraph (1) of the Act) as a payment agent (meaning a payment agent prescribed in Article 92-4, paragraph (1) of the Act) will contribute to ensuring the collection of premiums and to improving the convenience of insured persons.
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**二** 納付事務を適正かつ確実に遂行するに足りる経理的及び技術的な基礎を有するものとして厚生労働省令で定める基準を満たしていること。
art-6-15/par-1/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-15/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-6-15/par-1/item-2
meeting the standards specified by Order of the Ministry of Health, Labour and Welfare as those for having a financial and technical basis sufficient to properly and reliably carry out premium payment services.
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### 第六条の十六（国民年金基金又は国民年金基金連合会が被保険者の委託を受けて納付事務を行う場合における法の適用） — Application of the Act Where a National Pension Fund or the National Pension Fund Association Carries Out Premium Payment Services upon Entrustment by an Insured Person
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art-6-16 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-16 · https://japanlaw.org/l/334CO0000000184/art-6-16
**第一項** 法第九十二条の三第一項の規定により国民年金基金が納付事務（同項に規定する納付事務をいう。次項において同じ。）を行う場合には、法第百二十八条第五項中「業務」とあるのは、「業務（第九十二条の三第一項の規定により行うものを除く。次条において同じ。）」とする。
art-6-16/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-16/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-16/par-1
Where a National Pension Fund carries out premium payment services (meaning the premium payment services prescribed in Article 92-3, paragraph (1) of the Act; the same applies in the following paragraph) pursuant to Article 92-3, paragraph (1) of the Act, the term "operations" in Article 128, paragraph (5) of the Act is deemed to be replaced with "operations (excluding those carried out pursuant to Article 92-3, paragraph (1); the same applies in the following Article)".
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**第二項** 法第九十二条の三第一項の規定により国民年金基金連合会が納付事務を行う場合には、法第百三十七条の十五第六項中「業務」とあるのは、「業務（第九十二条の三第一項の規定により行うものを除く。次条において同じ。）」とする。
art-6-16/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-16/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-16/par-2
Where the National Pension Fund Association carries out premium payment services pursuant to Article 92-3, paragraph (1) of the Act, the term "operations" in Article 137-15, paragraph (6) of the Act is deemed to be replaced with "operations (excluding those carried out pursuant to Article 92-3, paragraph (1); the same applies in the following Article)".
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### 第七条（保険料の前納期間） — Period for Advance Payment of Premiums
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art-7 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-7 · https://japanlaw.org/l/334CO0000000184/art-7
**第一項** 法第九十三条第一項の規定による保険料の前納は、厚生労働大臣が定める期間につき、六月又は年を単位として、行うものとする。ただし、厚生労働大臣が定める期間のすべての保険料（既に前納されたものを除く。）をまとめて前納する場合においては、六月又は年を単位として行うことを要しない。
art-7/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-7/par-1 · https://japanlaw.org/l/334CO0000000184/art-7/par-1
Advance payment of premiums under Article 93, paragraph (1) of the Act is to be made, for the period specified by the Minister of Health, Labour and Welfare, in units of six months or a year; provided, however, that where the premiums for the whole of the period specified by the Minister of Health, Labour and Welfare (excluding those already paid in advance) are paid in advance together, it is not required to be made in units of six months or a year.
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### 第八条（前納の際の控除額） — Amount Deducted upon Advance Payment
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art-8 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8 · https://japanlaw.org/l/334CO0000000184/art-8
**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。
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
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).
machine translation, not official
**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。
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
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).
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### 第八条の二（前納保険料の充当） — Appropriation of Premiums Paid in Advance
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art-8-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8-2 · https://japanlaw.org/l/334CO0000000184/art-8-2
**第一項** 法第九十三条第一項の規定により保険料が前納された後、前納に係る期間の経過前において保険料の額の引上げが行われることとなつた場合においては、前納された保険料のうち当該保険料の額の引上げが行われることとなつた後の期間に係るものは、当該期間の各月につき納付すべきこととなる保険料に、先に到来する月の分から順次充当するものとする。
art-8-2/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-8-2/par-1 · https://japanlaw.org/l/334CO0000000184/art-8-2/par-1
Where, after premiums are paid in advance pursuant to Article 93, paragraph (1) of the Act, the amount of the premium is to be raised before the period relating to the advance payment has elapsed, the portion of the premiums paid in advance that relates to the period after the raise in the amount of the premium is to be appropriated, in order from the earliest month, to the premium that comes to be payable for each month of that period.
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### 第九条（前納保険料の還付） — Refund of Premiums Paid in Advance
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art-9 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9 · https://japanlaw.org/l/334CO0000000184/art-9
**第一項** 法第九十三条第一項の規定により保険料を前納した後、前納に係る期間の経過前において、被保険者（第一号ロ又は第二号に掲げる場合にあつては、第一号被保険者に限る。次項において同じ。）が次の各号のいずれかに該当するに至つた場合は、その者（法第九条第一号に該当するに至つた場合においては、その者の相続人）の請求に基づき、前納した保険料のうちそれぞれ当該各号に定める期間に係るものを還付する。
art-9/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1
Where, after paying premiums in advance pursuant to Article 93, paragraph (1) of the Act, and before the period relating to the advance payment has elapsed, an insured person (in the cases listed in item (i), (b) or item (ii), limited to a category 1 insured person; the same applies in the following paragraph) comes to fall under any of the following items, the portion of the premiums paid in advance that relates to the period specified respectively in those items is to be refunded upon the request of that person (or, where the person has come to fall under Article 9, item (i) of the Act, of the person's heir).
machine translation, not official
**一** 次のいずれかに該当するに至つた場合 未経過期間
art-9/par-1/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-1
in the case where the person comes to fall under any of the following, the unelapsed period
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**イ** 被保険者の資格を喪失した場合
art-9/par-1/item-1/sub-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-1/sub-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-1/sub-1
where the person loses status as an insured person;
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**ロ** 法第七条第一項第二号に規定する第二号被保険者（以下「第二号被保険者」という。）又は第三号被保険者となつた場合
art-9/par-1/item-1/sub-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-1/sub-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-1/sub-2
where the person becomes a category 2 insured person prescribed in Article 7, paragraph (1), item (ii) of the Act (hereinafter referred to as a "category 2 insured person") or a category 3 insured person;
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**二** 次のいずれかに該当するに至つた場合 納付することを要しないものとされた保険料に係る期間
art-9/par-1/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-2
in the case where the person comes to fall under any of the following, the period relating to the premiums that are no longer required to be paid
machine translation, not official
**イ** 法第八十八条の二又は第八十八条の三第一項若しくは第二項の規定により前納に係る期間の保険料につきその全部又は一部を納付することを要しないものとされた場合
art-9/par-1/item-2/sub-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-2/sub-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-2/sub-1
where all or part of the premium for the period relating to the advance payment has become not required to be paid pursuant to Article 88-2, or Article 88-3, paragraph (1) or (2) of the Act;
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**ロ** 法第八十九条第一項、第九十条第一項、第九十条の二第一項から第三項まで若しくは第九十条の三第一項、平成十六年改正法附則第十九条第二項又は平成二十六年改正法附則第十四条第一項の規定により前納に係る期間の保険料につきその全部又は一部を納付することを要しないものとされた場合
art-9/par-1/item-2/sub-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-2/sub-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-2/sub-2
where all or part of the premium for the period relating to the advance payment has become not required to be paid pursuant to Article 89, paragraph (1), Article 90, paragraph (1), Article 90-2, paragraphs (1) through (3), or Article 90-3, paragraph (1) of the Act, Article 19, paragraph (2) of the Supplementary Provisions of the 2004 Amendment Act, or Article 14, paragraph (1) of the Supplementary Provisions of the 2014 Amendment Act.
machine translation, not official
**第二項** 前項各号に定める期間に係る還付額は、被保険者が同項各号のいずれかに該当するに至つた時においてそれぞれ当該各号に定める期間につき保険料（法第九十条の二第一項から第三項までの規定により前納に係る期間の保険料につきその一部を納付することを要しないものとされた場合については、これらの規定によりその一部の額につき納付することを要しないものとされた保険料に限る。）を前納するものとした場合におけるその前納すべき額に相当する額とする。
art-9/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-2
The amount to be refunded for the period specified in each item of the preceding paragraph is the amount equivalent to the amount that would have to be paid in advance if premiums for the period specified respectively in those items were paid in advance at the time the insured person came to fall under any of those items (where, under Article 90-2, paragraphs (1) through (3) of the Act, part of the premium for the period relating to the advance payment has become not required to be paid, limited to the premium of the part of the amount that has become not required to be paid under those provisions).
machine translation, not official
**第三項** 第一項に規定する場合（法第九条第一号に該当するに至つたことによる場合及び法第八十九条第一項の規定により前納に係る期間の保険料につきその全部又は一部を納付することを要しないものとされたことによる場合を除く。以下この項において「還付発生の場合」という。）において、あらかじめ、当該被保険者が還付発生の場合には第一項の規定による還付を次の各号に掲げる口座のいずれかにおいて受けることを希望する旨の申出をしていたときは、当該者が同項の請求をしたものとみなして、同項の規定を適用する。
art-9/par-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-3 · https://japanlaw.org/l/334CO0000000184/art-9/par-3
In a case prescribed in paragraph (1) (excluding a case arising from coming to fall under Article 9, item (i) of the Act and a case arising from all or part of the premium for the period relating to the advance payment having become not required to be paid pursuant to Article 89, paragraph (1) of the Act; hereinafter in this paragraph referred to as a "case where a refund arises"), where the insured person has notified in advance of the wish to receive, in a case where a refund arises, the refund under paragraph (1) in any of the accounts listed in the following items, paragraph (1) applies as if that person had made the request referred to in that paragraph.
machine translation, not official
**一** 法第九十二条の二の規定による承認に係る預金口座又は貯金口座
art-9/par-3/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-3/item-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-3/item-1
a deposit account or savings account relating to the approval under Article 92-2 of the Act; and
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**二** 公的給付の支給等の迅速かつ確実な実施のための預貯金口座の登録等に関する法律（令和三年法律第三十八号）第三条第一項の登録に係る同法第二条第六項に規定する預貯金口座
art-9/par-3/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-3/item-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-3/item-2
a deposit and savings account prescribed in Article 2, paragraph (6) of the Act on the Registration, etc. of Deposit and Savings Accounts for the Prompt and Reliable Provision of Public Benefits, etc. (Act No. 38 of 2021) that relates to the registration under Article 3, paragraph (1) of that Act.
machine translation, not official
**第四項** 前項の申出は、いつでも、将来に向かつて撤回することができる。
art-9/par-4 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-4 · https://japanlaw.org/l/334CO0000000184/art-9/par-4
The notification referred to in the preceding paragraph may be withdrawn for the future at any time.
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### 第十条（法第九十四条第三項の政令で定める額） — Amount Specified by Cabinet Order under Article 94, Paragraph (3) of the Act
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art-10 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-10 · https://japanlaw.org/l/334CO0000000184/art-10
**第一項** 法第九十四条第三項に規定する政令で定める額は、法第八十九条第一項、第九十条第一項又は第九十条の三第一項の規定により保険料を納付することを要しないものとされた月及び第九十条の二第一項から第三項までの規定によりその一部の額につき保険料を納付することを要しないものとされた月（以下この項において「免除月」と総称する。）の属する次の表の上欄に掲げる年度に係る保険料を追納する場合において、当該免除月に係る保険料の額にそれぞれ同表の下欄に定める率を乗じて得た額（この額に十円未満の端数がある場合においては、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。）とする。ただし、免除月が令和六年三月であつて、令和八年四月に追納する場合は、この限りでない。
平成二十八年度 〇・〇三六
平成二十九年度 〇・〇三五
平成三十年度 〇・〇三四
令和元年度 〇・〇三三
令和二年度 〇・〇三二
令和三年度 〇・〇三〇
令和四年度 〇・〇二四
令和五年度 〇・〇一五
art-10/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-10/par-1 · https://japanlaw.org/l/334CO0000000184/art-10/par-1
The amount specified by Cabinet Order prescribed in Article 94, paragraph (3) of the Act is, where premiums are paid retroactively for a fiscal year listed in the left-hand column of the following table that contains a month for which premiums have become not required to be paid pursuant to Article 89, paragraph (1), Article 90, paragraph (1), or Article 90-3, paragraph (1) of the Act or a month for which part of the amount of premiums has become not required to be paid pursuant to Article 90-2, paragraphs (1) through (3) of the Act (collectively referred to in this paragraph as "exempted months"), the amount obtained by multiplying the amount of the premium for that exempted month by the rate specified respectively in the right-hand column of that table (where that amount 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); provided, however, that this does not apply where the exempted month is March 2024 and the retroactive payment is made in April 2026.
Fiscal Year 2016 0.036
Fiscal Year 2017 0.035
Fiscal Year 2018 0.034
Fiscal Year 2019 0.033
Fiscal Year 2020 0.032
Fiscal Year 2021 0.030
Fiscal Year 2022 0.024
Fiscal Year 2023 0.015
machine translation, not official
**第二項** 厚生労働大臣は、追納に係る期間の各月の保険料の額に前項に規定する額を加算した額（保険料を追納する場合に納付すべき額）を告示するものとする。
art-10/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-10/par-2 · https://japanlaw.org/l/334CO0000000184/art-10/par-2
The Minister of Health, Labour and Welfare is to give public notice of the amount obtained by adding the amount prescribed in the preceding paragraph to the amount of the premium for each month of the period relating to the retroactive payment (the amount to be paid where premiums are paid retroactively).
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### 第十一条（前納及び追納の手続等） — Procedures, etc. for Advance Payment and Retroactive Payment
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art-11 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11 · https://japanlaw.org/l/334CO0000000184/art-11
**第一項** 法第九十四条第一項の規定により保険料の追納の承認を受けようとする第一号被保険者又は第一号被保険者であつた者は、国民年金保険料追納申込書を機構に提出しなければならない。
art-11/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11/par-1 · https://japanlaw.org/l/334CO0000000184/art-11/par-1
A category 1 insured person, or a person who was a category 1 insured person, who intends to obtain approval of retroactive payment of premiums pursuant to Article 94, paragraph (1) of the Act must submit a National Pension Premium Retroactive Payment Application Form to the Japan Pension Service.
machine translation, not official
**第二項** 前項に定めるもののほか、保険料の前納又は追納の手続その他保険料の前納又は追納について必要な事項は、厚生労働省令で定める。
art-11/par-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11/par-2 · https://japanlaw.org/l/334CO0000000184/art-11/par-2
Beyond what is provided for in the preceding paragraph, the procedures for advance payment or retroactive payment of premiums and other necessary matters concerning advance payment or retroactive payment of premiums are specified by Order of the Ministry of Health, Labour and Welfare.
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### 第十一条の二（保険料・拠出金算定対象額に乗じる率の計算方法） — Method of Calculating the Rate by Which the Amount Subject to Premium and Contribution Calculation Is Multiplied
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art-11-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2 · https://japanlaw.org/l/334CO0000000184/art-11-2
**第一項** 法第九十四条の三第一項に規定する保険料・拠出金算定対象額に乗じる率（以下「拠出金按分率」という。）は、第一号に掲げる数と第二号に掲げる数とを合算した数を、第三号に掲げる数で除して得た率とする。
art-11-2/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1
The rate by which the amount subject to premium and contribution calculation prescribed in Article 94-3, paragraph (1) of the Act is multiplied (hereinafter referred to as the "contribution apportionment rate") is the rate obtained by dividing the sum of the number listed in item (i) and the number listed in item (ii) by the number listed in item (iii).
machine translation, not official
**一** 当該年度の各月の末日における当該政府及び実施機関に係る第二号被保険者の数の合計数に、当該年度の九月末日における当該政府及び実施機関に係る第二号被保険者の数に対する同日における当該政府及び実施機関に係る第二号被保険者のうち次条に規定する者の数の比率を乗じて得た数
art-11-2/par-1/item-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-1
The number obtained by multiplying the total of the numbers of category 2 insured persons relating to the relevant government and implementing body on the last day of each month of the relevant fiscal year by the ratio, to the number of category 2 insured persons relating to the relevant government and implementing body on the last day of September of the relevant fiscal year, of the number of category 2 insured persons relating to the relevant government and implementing body on that same day who are persons prescribed in the following Article;
machine translation, not official
**二** 当該年度の各月の末日における第三号被保険者の数の合計数と当該年度において第三号被保険者となつたことに関する法第十二条第五項から第八項までの規定による届出、法附則第七条の三第二項の規定による届出及び平成十六年改正法附則第二十一条第一項の規定による届出が行われた者の当該届出に係る第三号被保険者としての被保険者期間（当該届出が行われた日以後の期間に係るもの及び法附則第七条の三第一項の規定により保険料納付済期間に算入しないものとされた期間（同条第三項及び平成十六年改正法附則第二十一条第二項の規定により保険料納付済期間に算入するものとされた期間を除く。）に係るものを除く。）の総月数とを合算した数から当該年度において法附則第九条の四の二第一項に規定する不整合期間となつた期間の総月数を減じた数に、当該年度の九月末日における当該政府及び実施機関に係る被保険者のうち第三号被保険者である者の数を同日における第三号被保険者の数で除して得た率を乗じて得た数
art-11-2/par-1/item-2 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-2
The number obtained by multiplying the number obtained by subtracting the total number of months of periods that became inconsistent periods prescribed in Article 9-4-2, paragraph (1) of the Supplementary Provisions of the Act in the relevant fiscal year from the sum of the total of the numbers of category 3 insured persons on the last day of each month of the relevant fiscal year and the total number of months of the insured periods as a category 3 insured person relating to the notifications (excluding those relating to a period on or after the day on which the notification was made, and those relating to a period that was made not to be counted as a premium-paid period under Article 7-3, paragraph (1) of the Supplementary Provisions of the Act (excluding a period that was made to be counted as a premium-paid period under paragraph (3) of that Article and Article 21, paragraph (2) of the Supplementary Provisions of the 2004 Amendment Act)) of persons for whom, in the relevant fiscal year, a notification under Article 12, paragraphs (5) through (8) of the Act, a notification under Article 7-3, paragraph (2) of the Supplementary Provisions of the Act, or a notification under Article 21, paragraph (1) of the Supplementary Provisions of the 2004 Amendment Act concerning having become a category 3 insured person was made, by the rate obtained by dividing the number of persons who are category 3 insured persons among the insured persons relating to the relevant government and implementing body on the last day of September of the relevant fiscal year by the number of category 3 insured persons on the same day;
machine translation, not official
**三** 政府及び実施機関ごとに算定される前二号に掲げる数の合計数、当該年度において第一号被保険者又は第一号被保険者であつた者が納付した保険料に係る保険料納付済期間の総月数、保険料四分の一免除期間の総月数の四分の三に相当する月数、保険料半額免除期間の総月数の二分の一に相当する月数及び保険料四分の三免除期間の総月数の四分の一に相当する月数並びに法第八十八条の二又は第八十八条の三第一項若しくは第二項の規定により納付することを要しないものとされた保険料に係る保険料納付済期間の総月数を合算した数
art-11-2/par-1/item-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-3
The number obtained by combining the total of the numbers listed in the preceding two items calculated for each government and implementing body, the total number of months of premium-paid periods relating to premiums paid in the relevant fiscal year by category 1 insured persons or persons who were category 1 insured persons, the number of months equivalent to three-quarters of the total number of months of one-quarter premium exemption periods, the number of months equivalent to one-half of the total number of months of half premium exemption periods, and the number of months equivalent to one-quarter of the total number of months of three-quarter premium exemption periods, and the total number of months of premium-paid periods relating to premiums that have been made not required to be paid under Article 88-2 or Article 88-3, paragraph (1) or (2) of the Act.
machine translation, not official
### 第十一条の三（法第九十四条の三第二項の政令で定める者） — Persons Specified by Cabinet Order under Article 94-3, Paragraph (2) of the Act
caption: machine translation, not official
art-11-3 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-3 · https://japanlaw.org/l/334CO0000000184/art-11-3
**第一項** 法第九十四条の三第二項に規定する政令で定める者は、第一号被保険者にあつては保険料納付済期間、保険料四分の一免除期間、保険料半額免除期間又は保険料四分の三免除期間を有する者、第二号被保険者にあつては二十歳以上六十歳未満の者、第三号被保険者にあつてはすべての者とする。
art-11-3/par-1 · https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-3/par-1 · https://japanlaw.org/l/334CO0000000184/art-11-3/par-1
The persons specified by Cabinet Order prescribed in Article 94-3, paragraph (2) of the Act are, in the case of category 1 insured persons, persons who have a premium-paid period, a one-quarter premium exemption period, a half premium exemption period, or a three-quarter premium exemption period; in the case of category 2 insured persons, persons who are 20 years of age or more and less than 60 years of age; and in the case of category 3 insured persons, all persons.
machine translation, not official
---
## Cites
- art-6-10/par-1: 法第九十条第一項第一号 → 国民年金法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-1
- art-6-10/par-1: 第三号 → 国民年金法 第九十条第一項第三号 (Article 90, paragraph (1), item (iii)), art-90/par-1/item-3 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-3 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-3
- art-6-10/par-1: 法第九十条の二第一項第一号 → 国民年金法 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-1/item-1
- art-6-10/par-1: 第二項第一号 → 国民年金法 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-2/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-2/item-1
- art-6-10/par-1: 第三項第一号 → 国民年金法 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-3/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-3/item-1
- art-6-10/par-1: 法第九十条の三第一項第一号 → 国民年金法 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-3/par-1/item-1
- art-6-10/par-1: 第十一条の十第三号 → 国民年金法施行令 第十一条の十第一項第三号 (Article 11-10, paragraph (1), item (iii)), art-11-10/par-1/item-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-10/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-11-10/par-1/item-3
- art-6-10/par-1: 地方税法第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1
- art-6-10/par-1: 同法第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2
- art-6-11/par-1: 法第九十条第一項第一号 → 国民年金法 第九十条第一項第一号 (Article 90, paragraph (1), item (i)), art-90/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-1
- art-6-11/par-1: 第三号 → 国民年金法 第九十条第一項第三号 (Article 90, paragraph (1), item (iii)), art-90/par-1/item-3 — https://japanlaw.org/ja/national-pension-act/art-90/par-1/item-3 · https://japanlaw.org/l/334AC0000000141/art-90/par-1/item-3
- art-6-11/par-1: 地方税法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8
- art-6-11/par-1: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9
- art-6-11/par-1: 同条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1
- art-6-11/par-1: 同法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5
- art-6-11/par-1: 同法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- art-6-11/par-1: 同法附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5
- art-6-11/par-1: 同法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4
- art-6-11/par-1: 外国居住者等所得相互免除法第八条第二項 → e-Gov law 337AC0000000144, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection
- art-6-11/par-1: 同条第四項 → e-Gov law 337AC0000000144, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-6-11/par-1: 租税条約等実施特例法第三条の二の二第十項 → e-Gov law 344AC0000000046, 第三条の二の二第十項 (Article 3-2-2, paragraph (10)), art-3-2-2/par-10 — not held in this collection
- art-6-11/par-1: 同条第十二項 → e-Gov law 344AC0000000046, 第三条の二の二第十二項 (Article 3-2-2, paragraph (12)), art-3-2-2/par-12 — not held in this collection
- art-6-12/par-1: 法第九十条の二第一項第一号 → 国民年金法 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-1/item-1
- art-6-12/par-1: 第二項第一号 → 国民年金法 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-2/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-2/item-1
- art-6-12/par-1: 第三項第一号 → 国民年金法 第九十条の二第三項第一号 (Article 90-2, paragraph (3), item (i)), art-90-2/par-3/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-3/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-3/item-1
- art-6-12/par-1: 法第九十条の三第一項第一号 → 国民年金法 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-90-3/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-90-3/par-1/item-1
- art-6-12/par-1: 第十一条の十第三号 → 国民年金法施行令 第十一条の十第一項第三号 (Article 11-10, paragraph (1), item (iii)), art-11-10/par-1/item-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-10/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-11-10/par-1/item-3
- art-6-12/par-1: 地方税法第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1
- art-6-12/par-1: 同法附則第三十三条の三第五項 → 地方税法 附則第三十三条の三第五項 (Supplementary Provisions, Article 33-3, paragraph (5)), suppl-3251-226/art-33-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-5
- art-6-12/par-1: 同法附則第三十四条第四項 → 地方税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-3251-226/art-34/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-4
- art-6-12/par-1: 同法附則第三十五条第五項 → 地方税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-3251-226/art-35/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-5
- art-6-12/par-1: 同法附則第三十五条の四第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4
- art-6-12/par-1: 外国居住者等所得相互免除法第八条第二項 → e-Gov law 337AC0000000144, 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — not held in this collection
- art-6-12/par-1: 同条第四項 → e-Gov law 337AC0000000144, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-6-12/par-1: 租税条約等実施特例法第三条の二の二第十項 → e-Gov law 344AC0000000046, 第三条の二の二第十項 (Article 3-2-2, paragraph (10)), art-3-2-2/par-10 — not held in this collection
- art-6-12/par-1: 同条第十二項 → e-Gov law 344AC0000000046, 第三条の二の二第十二項 (Article 3-2-2, paragraph (12)), art-3-2-2/par-12 — not held in this collection
- art-6-12/par-2: 前項 → 国民年金法施行令 第六条の十二第一項 (Article 6-12, paragraph (1)), art-6-12/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-12/par-1 · https://japanlaw.org/l/334CO0000000184/art-6-12/par-1
- art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1
- art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-2
- art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-3
- art-6-12/par-2/item-1: 地方税法第三百十四条の二第一項第一号から第四号まで → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-4
- art-6-12/par-2/item-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2
- art-6-12/par-2/item-1: 第十二号 → 地方税法 第三百十四条の二第一項第十二号 (Article 314-2, paragraph (1), item (xii)), art-314-2/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-12
- art-6-12/par-2/item-2: 地方税法第三百十四条の二第一項第六号 → 地方税法 第三百十四条の二第一項第六号 (Article 314-2, paragraph (1), item (vi)), art-314-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-6
- art-6-12/par-2/item-2: 同項第八号 → 地方税法 第三百十四条の二第一項第八号 (Article 314-2, paragraph (1), item (viii)), art-314-2/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-8
- art-6-12/par-2/item-2: 同項第八号の二 → 地方税法 第三百十四条の二第一項第八号の二 (Article 314-2, paragraph (1), item (viii-2)), art-314-2/par-1/item-8-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-8-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-8-2
- art-6-12/par-2/item-2: 同項第九号 → 地方税法 第三百十四条の二第一項第九号 (Article 314-2, paragraph (1), item (ix)), art-314-2/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-9
- art-6-12/par-2/item-3: 地方税法附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-4
- art-6-14/par-1: 法第九十二条の二の二第一項 → 国民年金法 第九十二条の二の二第一項 (Article 92-2-2, paragraph (1)), art-92-2-2/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-2-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-2-2/par-1
- art-6-14/par-1/item-1: 法第九十二条の二の二第一項 → 国民年金法 第九十二条の二の二第一項 (Article 92-2-2, paragraph (1)), art-92-2-2/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-2-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-2-2/par-1
- art-6-14/par-1/item-1: この条 → 国民年金法施行令 第六条の十四 (Article 6-14), art-6-14 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-14 · https://japanlaw.org/l/334CO0000000184/art-6-14
- art-6-15/par-1: 法第九十二条の三第一項第二号 → 国民年金法 第九十二条の三第一項第二号 (Article 92-3, paragraph (1), item (ii)), art-92-3/par-1/item-2 — https://japanlaw.org/ja/national-pension-act/art-92-3/par-1/item-2 · https://japanlaw.org/l/334AC0000000141/art-92-3/par-1/item-2
- art-6-15/par-1/item-1: 法第九十二条の四第一項 → 国民年金法 第九十二条の四第一項 (Article 92-4, paragraph (1)), art-92-4/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-4/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-4/par-1
- art-6-15/par-1/item-1: 法第九十二条の三第一項 → 国民年金法 第九十二条の三第一項 (Article 92-3, paragraph (1)), art-92-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-3/par-1
- art-6-16/par-1: 法第九十二条の三第一項 → 国民年金法 第九十二条の三第一項 (Article 92-3, paragraph (1)), art-92-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-3/par-1
- art-6-16/par-1: 次項 → 国民年金法施行令 第六条の十六第二項 (Article 6-16, paragraph (2)), art-6-16/par-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-6-16/par-2 · https://japanlaw.org/l/334CO0000000184/art-6-16/par-2
- art-6-16/par-1: 法第百二十八条第五項 → 国民年金法 第百二十八条第五項 (Article 128, paragraph (5)), art-128/par-5 — https://japanlaw.org/ja/national-pension-act/art-128/par-5 · https://japanlaw.org/l/334AC0000000141/art-128/par-5
- art-6-16/par-1: 次条 → 国民年金法 第百二十八条の二 (Article 128-2), art-128-2 — https://japanlaw.org/ja/national-pension-act/art-128-2 · https://japanlaw.org/l/334AC0000000141/art-128-2
- art-6-16/par-2: 法第九十二条の三第一項 → 国民年金法 第九十二条の三第一項 (Article 92-3, paragraph (1)), art-92-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-92-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-92-3/par-1
- art-6-16/par-2: 法第百三十七条の十五第六項 → 国民年金法 第百三十七条の十五第六項 (Article 137-15, paragraph (6)), art-137-15/par-6 — https://japanlaw.org/ja/national-pension-act/art-137-15/par-6 · https://japanlaw.org/l/334AC0000000141/art-137-15/par-6
- art-6-16/par-2: 次条 → 国民年金法 第百三十七条の十六 (Article 137-16), art-137-16 — https://japanlaw.org/ja/national-pension-act/art-137-16 · https://japanlaw.org/l/334AC0000000141/art-137-16
- art-7/par-1: 法第九十三条第一項 → 国民年金法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/national-pension-act/art-93/par-1 · https://japanlaw.org/l/334AC0000000141/art-93/par-1
- 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
- art-8-2/par-1: 法第九十三条第一項 → 国民年金法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/national-pension-act/art-93/par-1 · https://japanlaw.org/l/334AC0000000141/art-93/par-1
- art-9/par-1: 法第九十三条第一項 → 国民年金法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/national-pension-act/art-93/par-1 · https://japanlaw.org/l/334AC0000000141/art-93/par-1
- art-9/par-1: 第一号 → 国民年金法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-1
- art-9/par-1: 第二号 → 国民年金法施行令 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-1/item-2
- art-9/par-1: 次項 → 国民年金法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-2 · https://japanlaw.org/l/334CO0000000184/art-9/par-2
- art-9/par-1: 法第九条第一号 → 国民年金法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-9/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-9/par-1/item-1
- art-9/par-1/item-1/sub-2: 法第七条第一項第二号 → 国民年金法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/national-pension-act/art-7/par-1/item-2 · https://japanlaw.org/l/334AC0000000141/art-7/par-1/item-2
- art-9/par-1/item-2/sub-1: 法第八十八条の二 → 国民年金法 第八十八条の二 (Article 88-2), art-88-2 — https://japanlaw.org/ja/national-pension-act/art-88-2 · https://japanlaw.org/l/334AC0000000141/art-88-2
- art-9/par-1/item-2/sub-1: 第八十八条の三第一項 → 国民年金法 第八十八条の三第一項 (Article 88-3, paragraph (1)), art-88-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-88-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-88-3/par-1
- art-9/par-1/item-2/sub-1: 第二項 → 国民年金法 第八十八条の三第二項 (Article 88-3, paragraph (2)), art-88-3/par-2 — https://japanlaw.org/ja/national-pension-act/art-88-3/par-2 · https://japanlaw.org/l/334AC0000000141/art-88-3/par-2
- art-9/par-1/item-2/sub-2: 法第八十九条第一項 → 国民年金法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-pension-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000141/art-89/par-1
- art-9/par-1/item-2/sub-2: 第九十条第一項 → 国民年金法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-pension-act/art-90/par-1 · https://japanlaw.org/l/334AC0000000141/art-90/par-1
- art-9/par-1/item-2/sub-2: 第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-1
- art-9/par-1/item-2/sub-2: 第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-2 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-2
- art-9/par-1/item-2/sub-2: 第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第三項 (Article 90-2, paragraph (3)), art-90-2/par-3 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-3 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-3
- art-9/par-1/item-2/sub-2: 第九十条の三第一項 → 国民年金法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-90-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-90-3/par-1
- art-9/par-2: 前項 → 国民年金法施行令 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1
- art-9/par-2: 法第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-1 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-1
- art-9/par-2: 法第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-2 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-2
- art-9/par-2: 法第九十条の二第一項から第三項まで → 国民年金法 第九十条の二第三項 (Article 90-2, paragraph (3)), art-90-2/par-3 — https://japanlaw.org/ja/national-pension-act/art-90-2/par-3 · https://japanlaw.org/l/334AC0000000141/art-90-2/par-3
- art-9/par-3: 第一項 → 国民年金法施行令 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-1 · https://japanlaw.org/l/334CO0000000184/art-9/par-1
- art-9/par-3: 法第九条第一号 → 国民年金法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/national-pension-act/art-9/par-1/item-1 · https://japanlaw.org/l/334AC0000000141/art-9/par-1/item-1
- art-9/par-3: 法第八十九条第一項 → 国民年金法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-pension-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000141/art-89/par-1
- art-9/par-3: この項 → 国民年金法施行令 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-3 · https://japanlaw.org/l/334CO0000000184/art-9/par-3
- art-9/par-3/item-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-9/par-3/item-2: 公的給付の支給等の迅速かつ確実な実施のための預貯金口座の登録等に関する法律（令和三年法律第三十八号）第三条第一項 → e-Gov law 503AC0000000038, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-9/par-3/item-2: 同法第二条第六項 → e-Gov law 503AC0000000038, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-9/par-4: 前項 → 国民年金法施行令 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-9/par-3 · https://japanlaw.org/l/334CO0000000184/art-9/par-3
- art-10: 法第九十四条第三項 → 国民年金法 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/ja/national-pension-act/art-94/par-3 · https://japanlaw.org/l/334AC0000000141/art-94/par-3
- art-10/par-1: 法第九十四条第三項 → 国民年金法 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/ja/national-pension-act/art-94/par-3 · https://japanlaw.org/l/334AC0000000141/art-94/par-3
- art-10/par-1: 法第八十九条第一項 → 国民年金法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/national-pension-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000141/art-89/par-1
- art-10/par-1: 第九十条第一項 → 国民年金法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-pension-act/art-90/par-1 · https://japanlaw.org/l/334AC0000000141/art-90/par-1
- art-10/par-1: 第九十条の三第一項 → 国民年金法 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-90-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-90-3/par-1
- art-10/par-1: この項 → 国民年金法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-10/par-1 · https://japanlaw.org/l/334CO0000000184/art-10/par-1
- art-10/par-2: 前項 → 国民年金法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-10/par-1 · https://japanlaw.org/l/334CO0000000184/art-10/par-1
- art-11/par-1: 法第九十四条第一項 → 国民年金法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/national-pension-act/art-94/par-1 · https://japanlaw.org/l/334AC0000000141/art-94/par-1
- art-11/par-2: 前項 → 国民年金法施行令 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11/par-1 · https://japanlaw.org/l/334CO0000000184/art-11/par-1
- art-11-2/par-1: 法第九十四条の三第一項 → 国民年金法 第九十四条の三第一項 (Article 94-3, paragraph (1)), art-94-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-94-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-94-3/par-1
- art-11-2/par-1: 第一号 → 国民年金法施行令 第十一条の二第一項第一号 (Article 11-2, paragraph (1), item (i)), art-11-2/par-1/item-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-1
- art-11-2/par-1: 第二号 → 国民年金法施行令 第十一条の二第一項第二号 (Article 11-2, paragraph (1), item (ii)), art-11-2/par-1/item-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-2
- art-11-2/par-1: 第三号 → 国民年金法施行令 第十一条の二第一項第三号 (Article 11-2, paragraph (1), item (iii)), art-11-2/par-1/item-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-3 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-3
- art-11-2/par-1/item-1: 次条 → 国民年金法施行令 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-3 · https://japanlaw.org/l/334CO0000000184/art-11-3
- art-11-2/par-1/item-2: 法第十二条第五項から第八項まで → 国民年金法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/national-pension-act/art-12/par-5 · https://japanlaw.org/l/334AC0000000141/art-12/par-5
- art-11-2/par-1/item-2: 法第十二条第五項から第八項まで → 国民年金法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/national-pension-act/art-12/par-6 · https://japanlaw.org/l/334AC0000000141/art-12/par-6
- art-11-2/par-1/item-2: 法第十二条第五項から第八項まで → 国民年金法 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/ja/national-pension-act/art-12/par-7 · https://japanlaw.org/l/334AC0000000141/art-12/par-7
- art-11-2/par-1/item-2: 法第十二条第五項から第八項まで → 国民年金法 第十二条第八項 (Article 12, paragraph (8)), art-12/par-8 — https://japanlaw.org/ja/national-pension-act/art-12/par-8 · https://japanlaw.org/l/334AC0000000141/art-12/par-8
- art-11-2/par-1/item-2: 法附則第七条の三第二項 → 国民年金法 附則第七条の三第二項 (Supplementary Provisions, Article 7-3, paragraph (2)), suppl-3341-141/art-7-3/par-2 — https://japanlaw.org/ja/national-pension-act/suppl-3341-141/art-7-3/par-2 · https://japanlaw.org/l/334AC0000000141/suppl-3341-141/art-7-3/par-2
- art-11-2/par-1/item-2: 法附則第七条の三第一項 → 国民年金法 附則第七条の三第一項 (Supplementary Provisions, Article 7-3, paragraph (1)), suppl-3341-141/art-7-3/par-1 — https://japanlaw.org/ja/national-pension-act/suppl-3341-141/art-7-3/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-3341-141/art-7-3/par-1
- art-11-2/par-1/item-2: 同条第三項 → 国民年金法 附則第七条の三第三項 (Supplementary Provisions, Article 7-3, paragraph (3)), suppl-3341-141/art-7-3/par-3 — https://japanlaw.org/ja/national-pension-act/suppl-3341-141/art-7-3/par-3 · https://japanlaw.org/l/334AC0000000141/suppl-3341-141/art-7-3/par-3
- art-11-2/par-1/item-2: 法附則第九条の四の二第一項 → 国民年金法 附則第九条の四の二第一項 (Supplementary Provisions, Article 9-4-2, paragraph (1)), suppl-3341-141/art-9-4-2/par-1 — https://japanlaw.org/ja/national-pension-act/suppl-3341-141/art-9-4-2/par-1 · https://japanlaw.org/l/334AC0000000141/suppl-3341-141/art-9-4-2/par-1
- art-11-2/par-1/item-3: 前二号 → 国民年金法施行令 第十一条の二第一項第一号 (Article 11-2, paragraph (1), item (i)), art-11-2/par-1/item-1 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-1 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-1
- art-11-2/par-1/item-3: 前二号 → 国民年金法施行令 第十一条の二第一項第二号 (Article 11-2, paragraph (1), item (ii)), art-11-2/par-1/item-2 — https://japanlaw.org/ja/national-pension-act-enforcement-order/art-11-2/par-1/item-2 · https://japanlaw.org/l/334CO0000000184/art-11-2/par-1/item-2
- art-11-2/par-1/item-3: 法第八十八条の二 → 国民年金法 第八十八条の二 (Article 88-2), art-88-2 — https://japanlaw.org/ja/national-pension-act/art-88-2 · https://japanlaw.org/l/334AC0000000141/art-88-2
- art-11-2/par-1/item-3: 第八十八条の三第一項 → 国民年金法 第八十八条の三第一項 (Article 88-3, paragraph (1)), art-88-3/par-1 — https://japanlaw.org/ja/national-pension-act/art-88-3/par-1 · https://japanlaw.org/l/334AC0000000141/art-88-3/par-1
- art-11-2/par-1/item-3: 第二項 → 国民年金法 第八十八条の三第二項 (Article 88-3, paragraph (2)), art-88-3/par-2 — https://japanlaw.org/ja/national-pension-act/art-88-3/par-2 · https://japanlaw.org/l/334AC0000000141/art-88-3/par-2
- art-11-3: 法第九十四条の三第二項 → 国民年金法 第九十四条の三第二項 (Article 94-3, paragraph (2)), art-94-3/par-2 — https://japanlaw.org/ja/national-pension-act/art-94-3/par-2 · https://japanlaw.org/l/334AC0000000141/art-94-3/par-2
- art-11-3/par-1: 法第九十四条の三第二項 → 国民年金法 第九十四条の三第二項 (Article 94-3, paragraph (2)), art-94-3/par-2 — https://japanlaw.org/ja/national-pension-act/art-94-3/par-2 · https://japanlaw.org/l/334AC0000000141/art-94-3/par-2
---
## 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-20261104T155001-006, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-008, translated 2026-11-05
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-pension-act-enforcement-order-20261104T155001-008, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-009, translated 2026-11-05
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-pension-act-enforcement-order-20261104T155001-009, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch national-pension-act-enforcement-order-20261104T155001-010, translated 2026-11-05
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-pension-act-enforcement-order-20261104T155001-010, 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