The rate of 14.6% per annum and the rate of 7.3% per annum for the delinquency charges prescribed in Article 87, paragraph (1) (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87) and in Article 87, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act (including as applied with terms replaced pursuant to the provisions of paragraph (6) of Article 87 (limited to its application to monies to be collected under the provisions of Article 40-2 prior to the amendment by Article 1 of the 2013 Amendment Act, as applied mutatis mutandis in Article 136 prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act)), as applied mutatis mutandis in Article 141, paragraph (1) prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act are, for the time being, notwithstanding those provisions, if the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than 7.3% per annum, during that year, for the rate of 14.6% per annum, the rate obtained by adding 7.3% per annum to that special base rate for delinquent tax, and for the rate of 7.3% per annum, the rate obtained by adding 1% per annum to that special base rate for delinquent tax (or 7.3% per annum, if that added rate exceeds 7.3% per annum).

①In the case of applying Article 7-3, paragraph (1) of the Supplementary Provisions to a person who has spent time as an insured in two or more categories, the request under that paragraph for the employees' old-age pension based on the time in one category, among the periods during which the person was an insured under the two or more insured categories, must be made at the same time as that request for the employees' old-age pension based on the time in another category.

②In the case of the preceding paragraph, the provisions of Article 7-3 of the Supplementary Provisions apply to each category of EPI insured period. In such a case, the replacement of terms necessary for the application of the provisions of that Article and other necessary particulars are specified by Cabinet Order.

With regard to the employees' old-age pension under the provisions of Article 7-3, paragraph (3) of the Supplementary Provisions that is paid by applying the provisions of the preceding Article, the provisions of Articles 7-4 and 7-5 of the Supplementary Provisions apply to each category of EPI insured period. In such a case, in addition to the phrase "Article 46, paragraph (1) and Article 46, paragraph (5) prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to the provisions of Article 86, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act" in Article 7-4, paragraph (2), item (ii) and Article 7-5, paragraph (1) of the Supplementary Provisions being deemed to be replaced with "Article 46, paragraph (1) as applied with terms replaced pursuant to the provisions of Article 78-29", the replacement of terms necessary for the application of those provisions and other necessary particulars are specified by Cabinet Order.

①In the case of applying the provisions of Article 8 of the Supplementary Provisions (including as applied with terms replaced in Article 8-2 of the Supplementary Provisions) to a person who has spent time as an insured in two or more categories, they are applied to each insured period relating to each category of EPI insured period; provided, however, that the provisions of Article 8, item (ii) of the Supplementary Provisions are applied by adding together the insured periods relating to the periods during which the person was an insured under the two or more insured categories and deeming the person to have only an insured period relating to time in one category.

②With regard to a person prescribed in the preceding paragraph who is a beneficiary of an employees' old-age pension under the provisions of Article 8 of the Supplementary Provisions, the provisions of Articles 9-2 through 9-4 and Articles 11 through 11-6 of the Supplementary Provisions apply to each category of EPI insured period. In such a case, in addition to the phrase "employees' old-age pension under the provisions of Article 8 of the Supplementary Provisions" in Article 11, paragraph (1) of the Supplementary Provisions being deemed to be replaced with "employees' old-age pension under the provisions of Article 8 of the Supplementary Provisions based on the time in one category among the categories of EPI insured period", the phrase "dividing the amount of the employees' old-age pension" with "dividing the amount obtained by adding together the amounts of the employees' old-age pension based on each category of EPI insured period", the phrase "that employees' old-age pension" with "that employees' old-age pension based on that time in one category", the phrase "the amount obtained by subtracting the amount of the adjustment for the suspension of payment from the total of the amount equivalent to total monthly remuneration and the base monthly amount" with "the amount obtained by subtracting the amount of the adjustment for the suspension of payment from the total of the amount equivalent to total monthly remuneration and the base monthly amount, multiplied by the number obtained by dividing the amount obtained by dividing the amount of the employees' old-age pension based on that time in one category by 12 by the base monthly amount", the phrase "equal to or more than the amount of the employees' old-age pension" with "equal to or more than the amount of the employees' old-age pension based on that time in one category", and the phrase "the whole of the employees' old-age pension" with "the whole of the employees' old-age pension based on that time in one category", the replacement of terms necessary for the application of this Act and other provisions specified by Cabinet Order concerning the calculation of the amount of insurance benefits for that beneficiary and the suspension of their payment, and other necessary particulars, are specified by Cabinet Order.

①In the case of applying Article 13-4, paragraph (1) of the Supplementary Provisions to a person who has spent time as an insured in two or more categories, the request under that paragraph for the employees' old-age pension based on the time in one category, among the periods during which the person was an insured under the two or more insured categories, must be made at the same time as that request for the employees' old-age pension based on the time in another category.

②In the case of the preceding paragraph, the provisions of Articles 13-4 through 13-6 of the Supplementary Provisions apply to each category of EPI insured period. In such a case, in addition to the phrase "the provisions of Article 13-4, paragraph (3) of the Supplementary Provisions" in Article 13-6, paragraph (1) of the Supplementary Provisions being deemed to be replaced with "the provisions of Article 13-4, paragraph (3) of the Supplementary Provisions based on the time in one category among the categories of EPI insured period", the phrase "the amount of the employees' old-age pension (" with "the amount obtained by adding together the amounts of the employees' old-age pension based on each category of EPI insured period (", the phrase "Article 46, paragraph (1)" with "Article 46, paragraph (1) as applied with terms replaced pursuant to the provisions of Article 78-29", the phrase "the employees' old-age pension for that month" with "the employees' old-age pension based on that time in one category for that month", the phrase "the amount obtained by subtracting the amount of the adjustment for the suspension of payment from the total of the amount equivalent to total monthly remuneration and the base monthly amount" with "the amount obtained by subtracting the amount of the adjustment for the suspension of payment from the total of the amount equivalent to total monthly remuneration and the base monthly amount, multiplied by the number obtained by dividing the amount obtained by dividing the amount of the employees' old-age pension based on that time in one category by 12 by the base monthly amount", the phrase "equal to or more than the amount of the employees' old-age pension" with "equal to or more than the amount of the employees' old-age pension based on that time in one category", and the phrase "the whole of the employees' old-age pension" with "the whole of the employees' old-age pension based on that time in one category", the replacement of terms necessary for the application of those provisions and other necessary particulars are specified by Cabinet Order.

With regard to a person who has spent time as an insured in two or more categories, Article 44, paragraphs (1) and (3) as applied with terms replaced pursuant to the provisions of Article 16 of the Supplementary Provisions are applied by adding together the insured periods relating to the periods during which the person was an insured under the two or more insured categories and deeming the person to have only an insured period relating to time in one category.

①Until 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、" (the amount used to calculate contributions, followed by a comma) 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 "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" is deemed to be replaced with "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, plus the amount arrived at when that amount used to calculate contributions is multiplied by the expenditure allocation rate"; in Article 84-6, paragraph (3), item (ii), the phrase "referred to in item (ii) of the following paragraph as the 'percent of revenue from insurance premiums')" is deemed to be replaced with "referred to in item (ii) 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), the phrase "the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1" is 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".

②The 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).

①For 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.

②When 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: