①The provisions of Articles 23 and 24 of the Supplementary Provisions apply mutatis mutandis to old-age pension benefits paid by the Association.

②With regard to the amount of old-age pension benefits that, when a person prescribed in Article 23, paragraph (1) or Article 24, paragraph (1) of the Supplementary Provisions who is a member of a dissolved Fund relating to a former employees' pension Fund dissolved on or after the Partial Effective Date acquires the right to receive benefits from an employees' old-age pension, or when, on the day on which the former employees' pension Fund was dissolved, the member of a dissolved Fund relating to that former employees' pension Fund had the right to receive that employees' old-age pension, the Association pays to that member of a dissolved Fund pursuant to Article 161, paragraph (2) of the Employees' Pension Insurance Act prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to Article 61, paragraph (3) of the Supplementary Provisions of the 2013 Amendment Act, notwithstanding Article 10, paragraph (2) of the Supplementary Provisions, in Article 161, paragraph (3) of the Employees' Pension Insurance Act prior to the amendment by Article 1 of the 2013 Amendment Act, which remains in force pursuant to Article 61, paragraph (3) of the Supplementary Provisions of the 2013 Amendment Act, the phrase "Article 132, paragraph (2)" is replaced with "Article 23, paragraph (1) or Article 24, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000)".

With regard to the insurance premium rate under the Employees' Pension Insurance Act for a class 3 insured person prescribed in Article 5, item (xii) of the Supplementary Provisions of the 1985 Amendment Act, the phrase "135.8/1,000" in Article 81, paragraph (5) of the Employees' Pension Insurance Act as amended by Article 6 is replaced with "149.6/1,000".

The provisions then in force continue to govern special insurance premiums for a bonus, etc. (meaning a bonus, etc. prescribed in Article 89-2, paragraph (1) of the Employees' Pension Insurance Act prior to the amendment by Article 6) before April 2003.

①The Minister of Health, Labour and Welfare may, notwithstanding the provisions of Chapter V of the National Pension Act after the revision under the provisions of Article 3, or Chapter IV-2 of the Employees' Pension Insurance Act after the revision under the provisions of Article 7 (referred to in the following paragraph as the "amended investment provisions"), deposit, with the Government Pension Investment Fund, Independent Administrative Agency, for the purpose of having it underwrite government bonds under the provisions of Article 62, paragraph (1) of the Act on Special Accounts, the pension reserve Fund deposited with the Trust Fund Bureau as of the end of fiscal year 2000 (meaning the reserve Fund relating to the National Pension Account of the National Pension Special Account based on the Act on the National Pension Special Account (Act No. 63 of 1961) before its repeal under the provisions of Article 66, item (xxiii) of the Supplementary Provisions of the Act on Special Accounts (Act No. 23 of 2007), and the reserve Fund relating to the Pension Account of the Employees' Insurance Special Account based on the Act on the Employees' Insurance Special Account (Act No. 10 of 1944) before its repeal under the provisions of item (v) of that Article).

②With respect to investment of the pension reserve Fund prescribed in the preceding paragraph, deposit under the provisions of that paragraph and any other necessary measures are to be taken giving consideration to the stable financial operation of the National Pension program and employees' pension insurance services, and giving consideration to the cash flow relating to the continuation of the Trust Fund Bureau's existing loans and the effect on the market. In this case, this is to be done so that the amount of the reserve Fund of the national pension section and the employees' pension section of the pension special account deposited with the Government Pension Investment Fund, Independent Administrative Agency, under the amended investment provisions, at the end of each fiscal year, gradually increases.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.