①In each fiscal year, the national treasury bears an amount equal to one-half of the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance.

②In addition to the expenses prescribed in the preceding paragraph, in each fiscal year, the national treasury bears the required expenses for the performance (excluding performance by the implementing organizations (other than the Minister of Health, Labour and Welfare)) of administrative functions related to employees' pension insurance services (including administrative functions connected with the bearing of basic pension contributions; the same applies in the following paragraph) within the limit of budget.

③Beyond as provided in this Act, the burden of basic pension contributions to be paid by the implementing organizations (other than the Minister of Health, Labour and Welfare; hereinafter the same applies in this paragraph) and the expenses needed for the performance of administrative functions by the implementing organizations are governed by the Acts on mutual aid.

①The government and the implementing organizations collect insurance premiums for allocation to the expenses needed for employees' pension insurance services (including basic pension contributions).

②The government and the implementing organizations are to collect insurance premiums for each month that forms a basis for calculating an insured period.

③The amount of insurance premiums is the amount arrived at when the insurance premium rate is multiplied by the standardized monthly amount of remuneration and by the standardized amount of bonuses.

①Notwithstanding the provisions of paragraph (2) of the preceding Article, if the employer of a place of business at which an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3)) is employed has filed a request with the implementing organization as specified by order of the competent ministry, the insurance premiums for the insured for the month specified in each of the following items in accordance with the category of cases set out in that item (limited, for a person whose childcare/parental leave period is one month or less, to the insurance premiums relating to the standardized monthly amount of remuneration) are not collected:

②When the provisions of the preceding paragraph are applied to insurance premiums for a category II EPI insured or a category III EPI insured, the phrase "the employer of a place of business at which an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3)) is employed" in that paragraph is deemed to be replaced with "an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3))".

③With regard to the application of the provisions of paragraph (1) in the case where an insured is on two or more consecutive instances of childcare/parental leave (including cases specified by Order of the Ministry of Health, Labour and Welfare as equivalent thereto), all of them are deemed to be one instance of childcare/parental leave.

①Notwithstanding the provisions of Article 81, paragraph (2), if the employer of the place of business at which an insured on maternity leave is employed has filed a request with the implementing organization as specified in the order of the competent ministry, the insured's insurance premiums are not collected during the period from the month that includes the day on which the maternity leave begins until the month before the month that includes the day after the maternity leave end date.

②When the provisions of the preceding paragraph are applied to a category II EPI insured or a category III EPI insured, the phrase "the employer of a place of business at which an insured on maternity leave is employed" in that paragraph is deemed to be the phrase "an insured on maternity leave".

①The insured and the employer employing the insured each bear half the cost of the insurance premiums.

②An employer has the obligation to pay the insurance premiums borne by the insureds it employs and those that it bears itself.

③If an insured is employed by two or more places of business or ships at the same time, the amount of insurance premiums that is to be borne by each employer and the obligation to pay insurance premiums is as prescribed by Cabinet Order.

④When the provisions of paragraph (1) are applied to a category II EPI insured, the phrase "the employer employing the insured each bear half the cost of the insurance premiums" in that paragraph is deemed to be the phrase "the employer (including an employee organization as provided for in Article 99 paragraph (6) of the National Public Officers Mutual Aid Association Act and other persons specified by Cabinet Order) employing the insured each bear half the cost of the insurance premiums, as specified by Cabinet Order".

⑤When the provisions of paragraph (1) are applied to a category III EPI insured, the phrase "the employer employing the insured each bear half the cost of the insurance premiums" in that paragraph is deemed to be the phrase "the employer (including a prefecture who bears the salary pursuant to the provisions of Article 1 or Article 2 of the Act on Sharing of Salaries for Personnel of Municipal Schools (Act No. 135 of 1948)) employing the insured each bear half the cost of the insurance premiums, as specified by Cabinet Order".

①The insurance premiums for each month must be paid by the last day of the following month.

②If the Minister of Health, Labour and Welfare has learned that the amount of insurance premiums for which a payment notice has been issued exceeds the amount of insurance premiums that the person obligated to pay is to pay, or has learned that an amount of insurance premiums that was paid exceeds the amount of insurance premiums that the person obligated to pay was to pay, the payment notice for the portion in excess may be deemed to have been issued with a payment due date that was moved forward, or the payment of the portion in excess may be deemed to have been made for a payment due date that was moved forward, for any insurance premiums that are to be paid by a due date within the six months after the day following the date of the payment notice or the date of the payment.

③If it is deemed pursuant to the provisions of the preceding paragraph that a payment notice has been issued or a payment has been made for a payment due date that was moved forward, the Minister of Health, Labour and Welfare must notify the person obligated to pay to that effect.

If a person obligated to pay files a request indicating that the person wishes to entrust insurance premium payments made by withdrawing cash from the person's deposits or savings to the financial institution with which the person has a deposit or savings account, the Minister of Health, Labour and Welfare may approve the request only if it is found that payments will be reliable and that the approval of the request will be beneficial to the collection of insurance premiums.

①If remuneration is paid to an insured in currency, the employer may deduct the insurance premiums that the insured is to bear in connection with the previous month's standardized monthly amount of remuneration (or, if the insured ceased to be employed by that place of business or ship, the insurance premiums that the insured is to bear in connection with the previous and current months' standardized monthly amounts of remuneration) from the insured's remuneration.

②If a bonus is paid to an insured in currency, the employer may deduct from the relevant bonus the amount equal to the insurance premiums that the insured is to bear in connection with the standardized amount of the bonus.

③If an employer deducts insurance premiums pursuant to the preceding two paragraphs, it must prepare a calculation sheet concerning the deduction of the insurance premiums and notify the relevant insured of the amount deducted.

Notwithstanding the provisions of Article 81-2, paragraph (1) and paragraph (3), Article 81-2-2, paragraph (1), Article 82, paragraph (2) and paragraph (3), and the provisions of the preceding three Articles, the collection, payment, and deduction of insurance premiums associated with a category II EPI insured, a category III EPI insured, or a category IV EPI insured is as prescribed by the mutual aid Acts.

Pursuant to Cabinet Order, every fiscal year, the government delivers as a subsidy to the relevant implementing organization (other than the Minister of Health, Labour and Welfare; the same applies hereinafter in this Article, in Article 84-5, Article 84-6, Article 84-8, and Article 84-9) an amount calculated as constituting the things that Cabinet Order specifies as the needed expenses for the insurance benefits under the provisions of this Act for each implementing organization and the expenses for the things that Cabinet Order prescribes as benefits that are equivalent to these for each implementing organization (hereinafter referred to as "expenses for EPI benefits and their equivalent").

Pursuant to Cabinet Order, every fiscal year, the Pension Fund Association for Local Government Officials delivers as a subsidy to the relevant mutual aid association of prefectural government employees an amount calculated as constituting the expenses for EPI benefits and their equivalent for each mutual aid association of local government officials (or, for the National Federation of Mutual Aid Associations for Municipal Personnel, in the case of mutual aid associations for designated city personnel, mutual aid associations for municipal personnel, and mutual aid associations for city personnel,; the same applies hereinafter in this Article and Article 84-7).

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.

①The amount of contributions paid by an implementing organization pursuant to the provisions of paragraph (1) of the preceding Article is the amount calculated when the amount constituting the part of basic pension contributions that represents insurance premiums that the implementing organization pays is deducted from the sum total of the amounts arrived at when the amount used to calculate contributions for the relevant fiscal year is multiplied by each of the rates set forth in the following items:

②The amount used to calculate contributions referred to in the preceding paragraph is the amount calculated when the total amount constituting the part of basic pension contributions that represents insurance premiums borne or paid by the government and the implementing organizations in the relevant fiscal year is added to the total amount of expenses for EPI benefits and their equivalent in the relevant fiscal year.

③The standardized remuneration allocation rate referred to in paragraph (1), item (i) is the rate arrived at when the rate set forth in item (i) is multiplied by the rate set forth in item (ii).

④The reserves allocation rate referred to in paragraph (1), item (ii) is the rate arrived at when the rate set forth in item (i) is multiplied by the rate set forth in item (ii).

⑤Before establishing the Order of the Ministry of Health, Labour and Welfare prescribed in the item of paragraph (3) and item (i) of the preceding paragraph, the Minister of Health, Labour and Welfare must consult with the minister with administrative jurisdiction over the implementing organization.

Pursuant to Cabinet Order, every fiscal year, a mutual aid association of local government officials bears the part of the amount of the contributions to be paid by the Pension Fund Association for Local Government Officials that constitutes the amount calculated as specified by Cabinet Order as equivalent to the amount calculated pursuant to the provisions of the preceding Article.

①The Minister of Health, Labour and Welfare may request, through the minister with administrative jurisdiction over an implementing organization, that the implementing organization report the total amount of standardized remuneration at the implementing organization and other particulars specified by Order of the Ministry of Health, Labour and Welfare.

②An implementing organization, as specified by Order of the Ministry of Health, Labour and Welfare, is to report as referred to in the preceding paragraph through the minister with administrative jurisdiction over that implementing organization.

③As prescribed by Order of the Ministry of Health, Labour and Welfare, an implementing organization is to report to the Minister of Health, Labour and Welfare through the minister with administrative jurisdiction over that implementing organization with regard to the particulars that Order of the Ministry of Health, Labour and Welfare prescribes as being necessary for the purpose of calculation of the estimated amount set forth in Article 84-5, paragraph (3).

④The Minister of Health, Labour and Welfare, as prescribed by Order of the Ministry of Health, Labour and Welfare, is to report to the minister with administrative jurisdiction over the implementing organization with regard to the estimated amount set forth in Article 84-5, paragraph (3) and the particulars prescribed by Order of the Ministry of Health, Labour and Welfare in relation to this.

⑤The Minister of Health, Labour and Welfare, when establishing the Order set forth in each of the preceding paragraphs, must consult with the minister with administrative jurisdiction over the implementing organization.

The Minister of Health, Labour and Welfare, on finding it to be necessary to do so with regard to the application of the provisions of Article 84-3 through the preceding Article, may request that the minister with administrative jurisdiction over an implementing organization issue the necessary supervisory orders in connection with the reports referred to in paragraph (1) of that Article for that implementing organization, or have the relevant official audit the business status of the relevant implementing organization.

Beyond as provided in Article 84-3 through the preceding Article, Cabinet Order provides for the necessary particulars in connection with the delivery of subsidies and the payment of contributions.

In the cases set forth in the following items, insurance premiums may be collected even before the payment due date:

①If a person has failed to pay insurance premiums or other monies to be collected under the provisions of this Act, the Minister of Health, Labour and Welfare must designate a due date and demand that those monies be paid; provided, however, that this does not apply if insurance premiums are collected pursuant to the provisions of the preceding Article.

②When seeking to issue a demand pursuant to the provisions of the preceding paragraph, the Minister of Health, Labour and Welfare issues a written demand to the person obligated to pay.

③If the person obligated to pay is a person being issued a demand pursuant to the provisions of Article 180 of the Health Insurance Act, the written demand under the provisions of the preceding paragraph may be issued by inclusion in a written demand under the provisions of that Article of that Act.

④The due date designated in a written demand as referred to in paragraph (2) must be a day that falls at least 10 days after the date of issuance of the written demand; provided, however, that this does not apply in a case that falls under one of the items of the preceding Article.

⑤If a person obligated to pay falls under one of the following items, the Minister of Health, Labour and Welfare may dispose of this as per the rules on measures to collect national tax arrears, or may request that the municipality (including a special ward, and in the case of a designated city under Article 252-19 paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947), the ward or administratively consolidated ward; the same applies hereinafter) in which the place of residence or the assets of the person obligated to pay are located, so dispose:

⑥If a municipality has been requested to carry out a disposition under the provisions of the preceding paragraph, the municipality may dispose of this as per the rules on municipal taxes. In such a case, the Minister of Health, Labour and Welfare must deliver an amount equal to 4 percent of the monies collected to the municipality in question.

①Having issued a demand for payment pursuant to the provisions of paragraph (2) of the preceding Article, the Minister of Health, Labour and Welfare collects delinquency charges calculated by multiplying the amount of insurance premiums by an interest rate of 14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter), depending on the number of days in the period from the day after the due date until the day before insurance premiums are paid in full or the day before assets are seized; provided, however, that this does not apply in a case as referred to in one of the following items or if there are acknowledged to be compelling grounds for the arrears:

②In a case as referred to in the preceding paragraph, if a part of the amount of insurance premiums has been paid, the amount of insurance premiums that forms the basis for calculating delinquency charges for the period on and after the day of the partial payment is the original amount of the insurance premiums minus the amount thus paid.

③In calculating delinquency charges, the amount of insurance premiums are rounded down to the nearest thousand yen.

④If insurance premiums are paid in full by the due date designated in the demand letter, or if the amount calculated pursuant to the provisions of the preceding three paragraphs is less than 100 yen, delinquency charges are not collected.

⑤Delinquency charges are rounded down to the nearest hundred yen.

⑥The monies to be collected under the provisions of Article 40-2 are deemed to be insurance premiums for the purpose of the application of the provisions of the preceding paragraphs. This being the case, the phrase "14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter)" in paragraph (1) is deemed to be replaced with "14.6% per annum".

Notwithstanding the provisions of the preceding three Articles, advance collection of insurance premiums, demands for insurance premiums or other monies to be collected pursuant to the provisions of this Act, measures to collect arrears, and collection of delinquency charges from a category II EPI insured, category III EPI insured, or category IV EPI insured are governed by the Acts on mutual aid.

The ordinal position among statutory liens of insurance premiums and other monies to be collected under the provisions of this Act is following national taxes and local taxes.

Unless otherwise provided for in this Act, insurance premiums and other monies to be collected under the provisions of this Act are collected as per the rules for the collection of national taxes.

The provisions of the preceding two Articles do not apply to the insurance premiums and other monies to be collected under the provisions of this Act for a category II EPI insured, category III EPI insured, or category IV EPI insured.