Supplementary Provisions, Article 27-2Special Provisions for Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits under the Employees' Pension Insurance Act in Fiscal Year 2013 and Fiscal Year 2014
第二十七条の二（平成二十五年度及び平成二十六年度における厚生年金保険法による年金たる保険給付の額の計算に関する経過措置の特例）
With regard to the application of the preceding Article in each of fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as the terms are replaced under the provisions of the following Article"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease" in the lower column of the table in paragraph (2) of that Article is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by that rate specified by Cabinet Order"; the phrase "0.988" is deemed to be replaced with "0.978"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this Article, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by that rate specified by Cabinet Order"; and the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by that rate specified by Cabinet Order".
平成二十五年度及び平成二十六年度の各年度における前条の規定の適用については、同条第一項中「次項の規定」とあるのは「次条の規定により読み替えられた次項の規定」と、同条第二項の表下欄中「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八を」とあるのは「〇・九七八を」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この条の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至った場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」とする。
Supplementary Provisions, Article 28Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits Prescribed in Article 78, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act
第二十八条（昭和六十年改正法附則第七十八条第一項に規定する年金たる保険給付の額の計算に関する経過措置）
With regard to the pension insurance benefits prescribed in Article 78, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act in each fiscal year through fiscal year 2014, if the amount calculated pursuant to the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act as amended by the provisions of Article 14 (hereinafter in this paragraph referred to as "Article 78, paragraph (2) of the supplementary provisions as amended") is less than the amount calculated pursuant to the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act before amendment by the provisions of Article 14, as the terms are replaced under the provisions of the following paragraph (referred to in the following paragraph as "Article 78, paragraph (2) of the supplementary provisions before the amendment"), those provisions remain in force and, notwithstanding the provisions of laws and regulations that are to remain in force pursuant to the provisions of Article 78, paragraph (2) of the supplementary provisions as amended, that amount is to be the amount of these benefits.
平成二十六年度までの各年度における昭和六十年改正法附則第七十八条第一項に規定する年金たる保険給付については、第十四条の規定による改正後の昭和六十年改正法附則第七十八条第二項（以下この項において「改正後の附則第七十八条第二項」という。）の規定によりなおその効力を有するものとされた法令の規定により計算した額が、次項の規定により読み替えられた第十四条の規定による改正前の昭和六十年改正法附則第七十八条第二項（次項において「改正前の附則第七十八条第二項」という。）の規定によりなおその効力を有するものとされた法令の規定により計算した額に満たない場合は、これらの規定はなおその効力を有するものとし、改正後の附則第七十八条第二項の規定によりなおその効力を有するものとされた法令の規定にかかわらず、当該額をこれらの給付の額とする。
In the case referred to in the preceding paragraph, the words listed in the middle column of the following table in the provisions of the Acts that are to remain in force as the terms are replaced pursuant to the provisions of Article 78, paragraph (2) of the supplementary provisions before the amendment, as listed in the upper column of the table, are deemed to be replaced with the words listed in the lower column of the table, respectively, and any other necessary replacement of terms is specified by Cabinet Order.
| Article 34, paragraph (1), item (i) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | the amount obtained by the multiplication | the amount obtained by multiplying the amount obtained by the multiplication by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this item, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this item, the rate after the revision) by the ratio of that decrease; the same applies hereinafter) |
| Article 34, paragraph (1), item (ii) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | the amount obtained by the multiplication | the amount obtained by multiplying the amount obtained by the multiplication by 0.988 |
| Article 34, paragraph (4) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | the total amount | the amount obtained by multiplying the total amount by 0.988 |
| Article 34, paragraph (5) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | 231,400 yen | the amount obtained by multiplying 231,400 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| 77,100 yen | the amount obtained by multiplying 77,100 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) | |
| Article 50, paragraph (1), item (iii) and Article 60, paragraph (2) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | 804,200 yen | the amount obtained by multiplying 804,200 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| Article 62-2, paragraph (1) of the Employees' Pension Insurance Act before amendment by the provisions of Article 3 of the 1985 Amendment Act | 154,200 yen | the amount obtained by multiplying 154,200 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| 269,900 yen | the amount obtained by multiplying 269,900 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) | |
| Article 25-2 of the Employees' Pension Insurance and Mariners Insurance Coordination Act (Act No. 117 of 1954; hereinafter referred to as the "Former Coordination Act") before its repeal by the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act | 804,200 yen | the amount obtained by multiplying 804,200 yen by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this Article, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by the ratio of that decrease) (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| Article 3, paragraph (2) of the Supplementary Provisions of Act No. 92 before amendment | 804,200 yen | the amount obtained by multiplying 804,200 yen by 0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease; the same applies hereinafter) (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| Article 3, paragraph (3) of the Supplementary Provisions of Act No. 92 before amendment | 231,400 yen | the amount obtained by multiplying 231,400 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
| 77,100 yen | the amount obtained by multiplying 77,100 yen by 0.988 (if a fraction of less than 50 yen results from that amount, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen results, it is to be rounded up to 100 yen) |
前項の場合において、次の表の上欄に掲げる改正前の附則第七十八条第二項の規定により読み替えられてなおその効力を有するものとされた法律の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、必要な読替えは、政令で定める。
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第一項第一号 | 乗じて得た額 | 乗じて得た額に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この号の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この号の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。以下同じ。）を乗じて得た額 |
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第一項第二号 | 乗じて得た額 | 乗じて得た額に〇・九八八を乗じて得た額 |
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第四項 | 合算額 | 合算額に〇・九八八を乗じて得た額 |
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第三十四条第五項 | 二十三万千四百円 | 二十三万千四百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 七万七千百円 | 七万七千百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） | |
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第五十条第一項第三号及び第六十条第二項 | 八十万四千二百円 | 八十万四千二百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 昭和六十年改正法第三条の規定による改正前の厚生年金保険法第六十二条の二第一項 | 十五万四千二百円 | 十五万四千二百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 二十六万九千九百円 | 二十六万九千九百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） | |
| 昭和六十年改正法附則第二条第一項の規定による廃止前の厚生年金保険及び船員保険交渉法（昭和二十九年法律第百十七号。以下「旧交渉法」という。）第二十五条の二 | 八十万四千二百円 | 八十万四千二百円に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 改正前の法律第九十二号附則第三条第二項 | 八十万四千二百円 | 八十万四千二百円に〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率を乗じて得た率を基準として政令で定める率とする。以下同じ。）を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 改正前の法律第九十二号附則第三条第三項 | 二十三万千四百円 | 二十三万千四百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
| 七万七千百円 | 七万七千百円に〇・九八八を乗じて得た額（その額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。） |
Supplementary Provisions, Article 28-2Special Provisions for Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits Prescribed in Article 78, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act in Fiscal Year 2013 and Fiscal Year 2014
第二十八条の二（平成二十五年度及び平成二十六年度における昭和六十年改正法附則第七十八条第一項に規定する年金たる保険給付の額の計算に関する経過措置の特例）
With regard to the application of the preceding Article in each of fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as the terms are replaced under the provisions of the following Article"; the phrase "in the following paragraph" is deemed to be replaced with "in the following paragraph as the terms are replaced under the provisions of the following Article"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this item, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this item, the rate after the revision) by the ratio of that decrease" in the lower column of the table in paragraph (2) of that Article is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this item, the rate after the revision) by that rate specified by Cabinet Order"; the phrase "0.988" is deemed to be replaced with "0.978"; the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this Article, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this Article, the rate after the revision) by that rate specified by Cabinet Order"; and the phrase "0.988 (in the case where the average annual national consumer price index compiled by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has fallen below the price index for 2003 (or, if the rate has been revised under the provisions of this paragraph, for the year preceding the year of the most recent such revision), the rate is, on or after April of the following year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.988 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by the ratio of that decrease" is deemed to be replaced with "0.978 (in the case where the rate specified by Cabinet Order as the rate obtained by multiplying the rate that serves as the basis for revising the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act as amended by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) by 0.990 is less than 1, the rate is, on or after April of the relevant fiscal year, the rate specified by Cabinet Order on the basis of the rate obtained by multiplying 0.978 (or, if the rate has been revised under the provisions of this paragraph, the rate after the revision) by that rate specified by Cabinet Order".
平成二十五年度及び平成二十六年度の各年度における前条の規定の適用については、同条第一項中「次項の規定」とあるのは「次条の規定により読み替えられた次項の規定」と、「次項において」とあるのは「次条の規定により読み替えられた次項において」と、同条第二項の表下欄中「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この号の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この号の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この号の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八を」とあるのは「〇・九七八を」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この条の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この条の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この条の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」と、「〇・九八八（総務省において作成する年平均の全国消費者物価指数（以下「物価指数」という。）が平成十五年（この項の規定による率の改定が行われたときは、直近の当該改定が行われた年の前年）の物価指数を下回るに至つた場合においては、その翌年の四月以降、〇・九八八（この項の規定による率の改定が行われたときは、当該改定後の率）にその低下した比率」とあるのは「〇・九七八（当該年度の改定率（国民年金法等の一部を改正する法律（平成十六年法律第百四号）第一条の規定による改正後の国民年金法第二十七条に規定する改定率をいう。）の改定の基準となる率に〇・九九〇を乗じて得た率として政令で定める率が一を下回る場合においては、当該年度の四月以降、〇・九七八（この項の規定による率の改定が行われたときは、当該改定後の率）に当該政令で定める率」とする。