Supplementary Provisions, Article 5Transitional Measures Concerning Revision of the Revaluation Rate
第五条（再評価率の改定に関する経過措置）
With regard to the application of Article 43-5 of the Employees' Pension Insurance Act after the amendment under the provisions of Article 3 (hereinafter in this Article referred to as the "Amended Employees' Pension Insurance Act") (including where that Article is cited, applied mutatis mutandis, or followed by example in the Amended Employees' Pension Insurance Act or other laws and regulations; the same applies hereinafter in this Article) to a person for whom the base fiscal year prescribed in Article 43-3, paragraph (1) of the Amended Employees' Pension Insurance Act is before fiscal year 2018, the phrase "is the base fiscal year" in Article 43-5, paragraph (1), item (ii) and paragraph (3) of the Amended Employees' Pension Insurance Act is deemed to be replaced with "is fiscal year 2018", the phrase "in the base fiscal year" in item (i) of paragraph (5) of that Article is deemed to be replaced with "in fiscal year 2018", and the phrase "the base fiscal year" in (a) of that item is deemed to be replaced with "fiscal year 2018".
第三条の規定による改正後の厚生年金保険法（以下この条において「改正後厚生年金保険法」という。）第四十三条の三第一項に規定する基準年度が平成三十年度前である者に対する改正後厚生年金保険法第四十三条の五（改正後厚生年金保険法又は他の法令において、同条の規定を引用し、準用し、又はその例による場合を含む。以下この条において同じ。）の規定の適用については、改正後厚生年金保険法第四十三条の五第一項第二号及び第三項中「基準年度である」とあるのは「平成三十年度である」と、同条第五項第一号中「基準年度における」とあるのは「平成三十年度における」と、同号イ中「基準年度」とあるのは「平成三十年度」とする。