①Notwithstanding the provisions of Article 21, if, on the day on which an insured's childcare leave as provided for Article 2, item (i) of the Act on Childcare Leave, Caregiver Leave, and Other Measures for the Welfare of Workers Caring for Children or Other Family Members (Act No. 76 of 1991; hereinafter referred to in this paragraph as the "Childcare/Caregiver Leave Act"); leave based on measures equivalent to the system of childcare leave under the provisions of Article 23, paragraph (2) of the Childcare/Caregiver Leave Act or based on measures taken, pursuant to the provisions of Article 24, paragraph (1) (limited to the part pertaining to item (ii)) of the Childcare/Caregiver Leave Act, under the system of childcare leave provided for in item (ii) of that paragraph; childcare leave under the provisions of Article 3, paragraph (1) of the Act on Childcare/Parental Leave of Diet Officers (Act No. 108 of 1991); childcare leave under the provisions of Article 3, paragraph (1) of the Act on Childcare/Parental Leave of National Public Officers (Act No. 109 of 1991) (including as applied mutatis mutandis pursuant to Article 27, paragraph (1) of that Act and the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951) (limited to the part pertaining to item (vii))); childcare leave under the provisions of Article 2, paragraph (1) of the Act on Childcare/Parental Leave of Local Public Officers (Act No. 110 of 1991); or childcare leave under the provisions of Article 2, paragraph (1) of the Act on Childcare/Parental Leave of Judges (Act No. 111 of 1991) (hereinafter referred to as "childcare/parental leave") ends (hereinafter referred to as the "childcare/parental leave end date" in this Article), the insured whose childcare/parental leave has ended is raising the child provided for in Article 2 item (i) of the Childcare/Caregiver Leave Act or person prescribed by Cabinet Order as being similar thereto (referred to as the "child" in Article 26) who is under three years of age and for whom the insured was taking that childcare/parental leave, and the insured files a request with the implementing organization as provided for by order of the competent ministry through the employer of the place of business at which the insured is employed, the implementing organization revises the insured's standard amount of remuneration by regarding the amount arrived at when the total amount of remuneration during the three-month period beginning from the month in which the day following the childcare/parental leave end date falls (limited to a period during which the insured continues to be employed at the place of business at which the insured was employed on the day following the childcare/parental leave end date, and excluding any month which has fewer than seventeen days which forms the basis for payment of remuneration) is divided by the number of months in that period, as the insured's monthly remuneration; provided, however, that this does not apply to an insured who starts maternity leave as provided for in paragraph (1) of the following Article on the day following the childcare/parental leave end date.

②A standardized monthly amount of remuneration that has been revised pursuant to the provisions of the preceding paragraph is the standardized monthly amount of remuneration for each month during the period from the month following the month that contains the day that is calculated as falling two months after the day following the childcare/parental leave end date until August of that year (or until August of the following year, if the relevant following month is any month from July to December).

③When the provisions of paragraph (1) are applied to a category II EPI insured or a category III EPI insured, the phrase "order of the competent ministry through the employer of the place of business at which the insured is employed" in that paragraph is deemed to be replaced with the phrase "order of the competent ministry".