①An implementing organization pays contributions every fiscal year.

②The amount arrived at when the total amount of contributions paid by implementing organizations pursuant to the provisions of the preceding paragraph and the total amount of the premium-funded portion of basic pension contributions (meaning the amount calculated when an amount equivalent to one-half the amount of basic pension contributions provided for in Article 80, paragraph (1), Article 99, paragraph (4), item (iii) of the National Public Officers Mutual Aid Association Act, Article 113, paragraph (4), item (ii) of the Local Public Officers, etc. Mutual Aid Association Act, or Article 35, paragraph (1) of the Private School Personnel Mutual Aid Association Act is deducted from the basic pension contributions; the same applies in paragraph (1) and paragraph (2) of the following Article and Article 23, paragraph (2), item (i) of the Supplementary Provisions) borne or paid by the government and the implementing organizations are deducted from the amount used to calculate contributions prescribed in paragraph (1) of the following Article is borne by the national government which is an executor of employees' pension insurance.

③When the current budget status and projections report is compiled, the Minister of Health, Labour and Welfare is to calculate the estimated amount in the future with regard to the contributions to be paid by implementing organizations pursuant to the provisions of paragraph (1) and the burden of the national government under the provisions of the preceding paragraph.