①The portion of the reserves of each implementing organization (meaning an implementing organization prescribed in Article 79-2 of the Amended Employees' Pension Insurance Act; the same applies hereinafter in this paragraph) that is equivalent to the amount obtained by multiplying the amount of the implementing organization's expenses for the EPI business and their equivalent for fiscal year 2015 (meaning the expenses needed for insurance benefits under the Employees' Pension Insurance Act for each implementing organization (including the premium-funded portion of basic pension contributions prescribed in Article 84-5, paragraph (2) of the Amended Employees' Pension Insurance Act), the expenses needed for benefits equivalent to them, and other expenses specified by Cabinet Order; the same applies in the following paragraph) by the ratio of the amount of employees' pension account reserves prescribed in Article 84-6, paragraph (4), item (i) of the Amended Employees' Pension Insurance Act as of the last day of fiscal year 2014 to the expenses needed for insurance benefits under the Employees' Pension Insurance Act that the government as the executor of employees' pension insurance is to bear in fiscal year 2015 (including the premium-funded portion of basic pension contributions prescribed in Article 84-5, paragraph (2) of the Amended Employees' Pension Insurance Act), the expenses needed for benefits equivalent to them, and other expenses specified by Cabinet Order (referred to as the "government reserve ratio" in the following paragraph) is deemed to have been accumulated on the Effective Date, as specified by Cabinet Order, as the respective implementing organization reserves (meaning the implementing organization reserves prescribed in Article 79-2 of the Amended Employees' Pension Insurance Act; the same applies in the following paragraph).

②Notwithstanding the provisions of the preceding paragraph, with regard to the implementing organization reserves of Local Public Servants Mutual Aid Associations (excluding the constituent Associations prescribed in Article 27, paragraph (2) of the Local Public Officers, etc. Mutual Aid Association Act; the same applies hereinafter in this paragraph), the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials, the total amount is equivalent to the amount obtained by multiplying the total of the implementing organization's expenses for the EPI business and their equivalent concerning the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials by the government reserve ratio, and the portion of that total amount equivalent to the amount determined, as specified by Cabinet Order, for each of the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials is deemed to have been accumulated on the Effective Date as the implementing organization reserves of the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials respectively.

①The competent ministers (meaning the competent ministers prescribed in Article 100-3-3, paragraph (1) of the Amended Employees' Pension Insurance Act) may, even before the Effective Date, following the example of the provisions of Article 79-4 of the Amended Employees' Pension Insurance Act, establish the basic policy for reserves prescribed in paragraph (1) of that Article and make it public.

②When the basic policy for reserves has been established pursuant to the provisions of the preceding paragraph, the management and investment entities (meaning the management and investment entities prescribed in Article 79-4, paragraph (2), item (iii) of the Amended Employees' Pension Insurance Act; the same applies in the following paragraph) may, even before the Effective Date, following the example of the provisions of Article 79-5 of the Amended Employees' Pension Insurance Act, establish the target asset structure prescribed in paragraph (1) of that Article and make it public.

③When the target asset structure has been established pursuant to the provisions of the preceding paragraph, the management and investment entities may, even before the Effective Date, following the example of the provisions of Article 79-6 of the Amended Employees' Pension Insurance Act, establish the management/investment guidelines prescribed in paragraph (1) of that Article and make them public.

④The basic policy for reserves established pursuant to the provisions of paragraph (1), the target asset structure established pursuant to the provisions of paragraph (2) and the management/investment guidelines established pursuant to the provisions of the preceding paragraph are deemed to have been established, on the Effective Date, pursuant to the provisions of Articles 79-4, 79-5 and 79-6 of the Amended Employees' Pension Insurance Act respectively.

The provisions of Article 79-12 of the Amended Employees' Pension Insurance Act apply to violations, on or after the Effective Date, by investment officials prescribed in Article 79-10 of the Amended Employees' Pension Insurance Act, of the provisions of Article 79-11 of the Amended Employees' Pension Insurance Act, and the provisions then in force continue to govern with regard to disciplinary action for violations before the Effective Date that correspond to violations of the provisions of that Article.

With regard to the revision of the amounts of the benefits in the form of a pension set forth in the items of Article 20 of the Supplementary Provisions, those benefits in the form of a pension are deemed to be pension insurance benefits under the Employees' Pension Insurance Act, and the portions of the provisions of Articles 43 through 43-5 of that Act concerning the revaluation rate prescribed in Article 43 of that Act apply. In this case, the technical replacement of terms necessary for the application of these provisions and other necessary matters are specified by Cabinet Order.

②Notwithstanding the provisions of Article 81, paragraph (4) of the Employees' Pension Insurance Act and the preceding paragraph, the insurance premium rate under that Act for a category IV EPI insured for the months from October 2015 through August 2029 may be a rate specified in the mutual aid rules within the range specified in each of the following items according to the categories set forth in those items:

③When the Promotion and Mutual Aid Corporation for Private Schools of Japan has determined the insurance premium rate pursuant to the provisions of the preceding paragraph, the amount equivalent to the difference between the total amount of insurance premiums if the provisions of paragraph (1) were applied and the total amount of insurance premiums under the provisions of the preceding paragraph is to be covered by part of the reserves other than the implementing organization reserves (meaning the implementing organization reserves prescribed in Article 79-2 of the Amended Employees' Pension Insurance Act that relate to the Promotion and Mutual Aid Corporation for Private Schools of Japan), as provided by Ministry of Education, Culture, Sports, Science and Technology Order.

④In the case of paragraph (1) or (2), the insurance premium rate under the Employees' Pension Insurance Act for a category IV EPI insured (limited to a person who is a member of a surviving employees' pension Fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the 2013 Amendment Act) is the rate obtained by deducting the exempted premium rate prescribed in Article 81-3, paragraph (1) of the Employees' Pension Insurance Act before amendment by the provisions of 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, from the insurance premium rate under the provisions of paragraph (1) or (2).

If the Effective Date comes before the date of enforcement of the Act on the Arrangement of Related Acts Accompanying the Enforcement of the Act Partially Amending the Act on Support for Children and Child-rearing and the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 67 of 2012), then, with regard to the application of the provisions of Article 2-3, paragraph (1) of the Supplementary Provisions of the Amended Employees' Pension Insurance Act during the period up to the day preceding that date, in that paragraph, the phrase ", a person who establishes a deemed integrated center for early childhood education and care prescribed in that paragraph, or a person who establishes a specially established integrated center for early childhood education and care (meaning an integrated center for early childhood education and care established pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 66 of 2012) (meaning an integrated center for early childhood education and care prescribed in Article 2, paragraph (7) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006)); the same applies hereinafter in this paragraph) (excluding a corporation, and limited to one for which the number of employees regularly employed at the single kindergarten, deemed integrated center for early childhood education and care or specially established integrated center for early childhood education and care that it establishes" is deemed to be replaced with "(excluding a corporation, and limited to one for which the number of employees regularly employed at the single kindergarten that it establishes".

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