Cabinet Order for Pension System Strengthening Act Enforced October 1 2026

In the Official Gazette dated September 11, 2026, the government promulgated three related cabinet orders accompanying the enforcement of the Act to Partially Amend the National Pension Act, etc., to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025; hereinafter referred to as the “Amended Act”). Cabinet Order No. 275 (Cabinet Order Specifying the Enforcement Date), Cabinet Order No. 276 (Cabinet Order Concerning the Adjustment of Related Cabinet Orders), and Cabinet Order No. 277 (Cabinet Order Concerning Transitional Measures for Lump-sum Withdrawal Payments) will all come into effect on October 1, 2026.

The Amended Act is a law that partially amends the National Pension Act, the Employees’ Pension Insurance Act, and other laws for the purpose of strengthening the functions of the pension system in light of socioeconomic changes. It was signed by Prime Minister Sanae Takaichi and countersigned by relevant ministers, including Minister of State and Acting Minister of Health, Labour and Welfare Norikazu Suzuki. These cabinet orders specify the enforcement date for the provisions listed in Article 1, Paragraph 1, Item 9 of the Supplementary Provisions of the said Act, and perform necessary adjustments to related cabinet orders, such as the Order for Enforcement of the Employees’ Pension Insurance Act (Cabinet Order No. 110 of 1954) and the Order for Enforcement of the Health Insurance Act (Imperial Ordinance No. 243 of 1926).

Adjustment of Insured Status for Persons Subject to Special Reduction Exceptions

Cabinet Order No. 276 partially amends the Order for Enforcement of the Employees’ Pension Insurance Act to establish new provisions regarding persons subject to special reduction exceptions (persons prescribed in Article 4-6, Paragraph 1 of the Supplementary Provisions of the Act). It defines the reading of the application of Article 18-2, Paragraph 1 of the Act when a person subject to special reduction exceptions makes a request under Paragraph 2 of the same article, and stipulates that confirmation by the Organization is not required if an insured person under Paragraph 2 of the same article loses their insured status.

• Reading for cases where a person subject to special reduction exceptions holds qualifications for a different type of insured person (Article 6-2)
• Measures for cases where an insured person under Article 4-6, Paragraph 2 of the Supplementary Provisions of the Act loses their insured status (Article 6-2-2)
• Addition of reading provisions regarding persons subject to special reduction exceptions to the Order for Enforcement of the Health Insurance Act (Article 73-2, Article 73-3)

Furthermore, necessary amendments have been made to the Cabinet Order Concerning Special Provisions for the Employees’ Pension Insurance Act, etc., Accompanying the Implementation of Social Security Agreements (Cabinet Order No. 347 of 2007), such as adding headings regarding matters concerning the acquisition and loss of insured status for employees’ pension insurance.

Organization of Transitional Measures for Lump-sum Withdrawal Payments

Cabinet Order No. 277 partially amends the Cabinet Order Concerning the Adjustment of Related Cabinet Orders and Transitional Measures Accompanying the Partial Enforcement of the Act to Partially Amend the National Pension Act, etc., to Improve the Sustainability of the Public Pension System (Cabinet Order No. 37 of 2017). It organizes the provisions regarding transitional measures for the payment of lump-sum withdrawal payments to persons who do not have Japanese nationality, implementing an amendment to Article 2, Paragraph 1 and the deletion of Article 20.

• Organization of provisions regarding transitional measures for the payment of lump-sum withdrawal payments (related to Article 2, Paragraph 1 and Article 20)
• Effective from October 1, 2026

Effective Date and Maintenance of Related Cabinet Orders

Cabinet Order No. 275 stipulates that the effective date for the provisions listed in Article 1, Paragraph 1, Item 9 of the Supplementary Provisions of the Amended Act shall be October 1, 2026. This applies to the amended provisions of the tables in Article 5, Paragraph 3 and Article 38, Paragraph 3 of the Supplementary Provisions of the Act for Partial Amendment of the Employees’ Pension Insurance Act, etc., to Ensure the Soundness and Reliability of the Public Pension System, as well as the amended provisions of Article 4, Paragraph 1, Item 3-2, Article 8, Paragraph 1, Article 54-2, Paragraph 1, Article 62, Article 64, Article 69, Article 70, Paragraph 2, Article 71, and Article 74-2, Paragraph 1 of the Defined Contribution Pension Act (Act No. 88 of 2001).

Cabinet Order No. 276 was enacted based on provisions such as Article 44, Paragraph 5 and Supplementary Provision Article 4-6, Paragraph 8 of the Employees’ Pension Insurance Act (Act No. 115 of 1954), Supplementary Provision Article 78, Paragraph 2 of the Act for Partial Amendment of the National Pension Act, etc. (Act No. 34 of 1985), Supplementary Provision Article 12, Paragraph 2 and Article 160 of the Act for Partial Amendment of the Employees’ Pension Insurance Act, etc., to Unify the Employees’ Pension System (Act No. 63 of 2012), and Supplementary Provision Article 8-3-2, Paragraph 8 of the Health Insurance Act (Act No. 70 of 1922).

This amendment supports the implementation of system reforms affecting all Employees’ Pension Insurance and National Pension subscribers nationwide. In particular, it directly relates to procedures from October 1, 2026, onwards for individuals subject to special reduction exceptions and foreign nationals considering the receipt of lump-sum withdrawal payments. Personnel and labor management officers at companies are required to take action based on the changes in the handling of the acquisition and loss of insured status.

Source: Official Gazette (dated September 11, 2026) Extra Edition, Cabinet Order No. 275 “Cabinet Order Specifying the Effective Date of Part of the Act for Partial Amendment of the National Pension Act, etc., to Strengthen the Functions of the Pension System in Light of Socio-Economic Changes,” Cabinet Order No. 276 “Cabinet Order Concerning the Maintenance of Related Cabinet Orders Accompanying the Implementation of Part of the Act for Partial Amendment of the National Pension Act, etc., to Strengthen the Functions of the Pension System in Light of Socio-Economic Changes,” Cabinet Order No. 277 “Cabinet Order for Partial Amendment of the Cabinet Order Concerning the Maintenance of Related Cabinet Orders and Transitional Measures Accompanying the Implementation of Part of the Act for Partial Amendment of the National Pension Act, etc., to Improve the Sustainability of the Public Pension System.”