Employees' Pension Insurance Act

Special Provisions on Calculation the Treatment of Retirement of the AmountHead of Contributionsa Local Government

Until fiscal year 2026, for the purpose of applying Article 84-6, in paragraph (1) of Article 84-6, the phrase "拠出金算定対象額に、" (In the amount used to calculate contributions, followed by a comma)case where an insured who is deemed to be replaced with "拠出金算定対象額に" (the amount used to calculate contributions, without that comma), and the phrase "a prefectural governor or the sum totalmayor of the amounts arrived at when the amount used to calculate contributions fora municipality (including the relevant fiscal year is multiplied by eachhead of the rates set forth in the following items" is deemeda special ward (limited to be replaced with "the sum totalhead of the amounts arrived at when the amount useda special ward elected pursuant to calculate contributions for the relevant fiscal year is multiplied by eachprovisions of the rates set forth in the following items, plus the amount arrived at when that amount used to calculate contributions is multiplied by the expenditure allocation rate"; in Article 84-6283, paragraph (3), item (ii),1) of the phrase "referred to in item (ii) of the following paragraph as the 'percentLocal Autonomy Act (Act No. 67 of revenue from insurance premiums')" is deemed to be replaced with "referred to in item (ii)1947))) falls under any of the following paragraph as the 'percent of revenue from insurance premiums') multiplied by 50/100"; and in Article 84-6, paragraph (4), item (ii)items, the phrase "the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1" iscategory III EPI insured periods before and after are deemed to be replaced with "the rate arrived at when the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1 is multiplied by 50/100"continuous.

The expenditure allocation rate prescribed in Article 84-6, paragraph (1) as applied with terms replaced pursuant to the provisions of the preceding paragraph is the rate arrived at when the rate set forth in item (i) is multiplied by the rate set forth in item (ii).

the rate calculated for each implementing organization (excluding the Minister of Health, Labour and Welfare; the same applies hereinafter in this item, the following Article and Article 23-3 of the Supplementary Provisions), as prescribed by Order of the Ministry of Health, Labour and Welfare, based on the rate arrived at when the amount obtained by adding the premium-funded portion of basic pension contributions to the amount calculated as expenses for EPI benefits and their equivalent for the relevant fiscal year relating to that implementing organization is divided by the amount used to calculate contributions prescribed in Article 84-6, paragraph (1) for the relevant fiscal year;

50/100.

For the period from fiscal year 2015 through fiscal year 2026, the rate set forth in Article 84-6, paragraph (3), item (i) is, notwithstanding that item, the rate calculated for each implementing organization, as prescribed by Order of the Ministry of Health, Labour and Welfare, based on the rate arrived at when the total of the amounts arrived at when the insurance premium rate for each month of the relevant fiscal year (in the case of a category II EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 83 of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively, in the case of a category III EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 84 of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively, and in the case of a category IV EPI insured, the insurance premium rate for the months set forth in the upper column of the table in Article 85, paragraph (1) of the Supplementary Provisions of the 2012 Pension Unification Act being the rate specified in the lower column of that table respectively) is multiplied, according to each such month, by the total amount of standardized remuneration for each month of the relevant fiscal year of insureds who are members of that implementing organization (in the case of the Federation of National Public Service Personnel Mutual Aid Associations and the Pension Fund Association for Local Government Officials, members of the mutual aid Associations organizing that federation) or of insureds who are members of the mutual aid system for private school personnel (hereinafter in this paragraph referred to as the "amount equivalent to the implementing organization's premiums") is divided by the amount arrived at when the total of the amounts equivalent to the implementing organization's premiums of the respective implementing organizations is added to the total of the amounts arrived at when the insurance premium rate specified in the lower column of the table in Article 81, paragraph (4) corresponding to each month of the relevant fiscal year is multiplied, according to each such month, by the total amount of standardized remuneration for each month of the relevant fiscal year of category I EPI insureds.

When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (2), item (i) of the preceding Article and in the preceding paragraph, the Minister must consult the minister who has jurisdiction over the implementing organizations.

If either of the ratios of the amount of employees' pension account reserves or of the amount of implementing organization reserves prescribed in Article 84-6, paragraph (4), item (i) for the fiscal year preceding the relevant fiscal year relating to the government and the implementing organizations, to the respective amounts of expenses for EPI benefits and their equivalent for the relevant fiscal year relating to the government and the implementing organizations, is actually less than 1, or if, when preparing the current budget status and projections report, either of those ratios is expected to fall below 1 before the next current budget status and projections report is prepared, the government is to examine how the amount of contributions under the provisions of that Article is to be calculated, and take necessary measures based on the results.

With regard to the special provisions under Article 23 of the Supplementary Provisions, the government is to conduct a review while taking into account the status of the implementation of the provisions of Article 23-2 of the Supplementary Provisions, and take necessary measures based on the results.

If an insured who is a prefectural governor or a mayor of a municipality (including the head of a special ward (limited to the head of a special ward elected pursuant to the provisions of Article 283, paragraph (1) of the Local Autonomy Act)) falls under any of the following items, the preceding and subsequent category III EPI insured periods are deemed to be continuous:

if the person retires before the day on which the term of office is to expire, after the notice of the date of an election due to the expiration of the term of office has been given, and is elected in that election due to the expiration of the term of office and again becomes the head of a local government;

if the person is elected in an election notified as a result of the person's having filed a statement of retirement, and again becomes the head of a local government.

if the person retires, after public notice of the date of an election upon the expiration of the term of office has been given, before the day on which the term of office is to expire, and then becomes a winning candidate in that election upon the expiration of the term of office and again becomes the head of a local government;

if the person becomes a winning candidate in an election that was publicly notified as a result of the person's having filed a statement of retirement, and again becomes the head of a local government.