①This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

②The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act, as amended by the provisions of Article 1 (limited to the provisions amending that paragraph (excluding the part deleting "and item (iv)")), the provisions of Article 14, paragraph (1) of the Supplementary Provisions of the Employees' Pension Insurance Act as amended by the provisions of Article 2, and the provisions of Article 16, paragraph (2), item (i), (a) of the Social Security Agreements Special Provisions Act as amended by the provisions of Article 18, apply as from August 1, 2017.

①The government is to, promptly after this Act comes into effect, taking into consideration the state of enforcement, etc. of each Act as amended by this Act, from the viewpoint of further advancing efforts to make the public pension system sustainable over the long term, further strengthening its security function in response to changes in social and economic conditions, and ensuring fairness between and within generations, continue to examine the matters set forth in the items of Article 6, paragraph (2) of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013) and the strengthening of the income redistribution function of the public pension system and other necessary matters (excluding the matters specified in the following paragraph through paragraph (4)), with respect to the public pension system and systems related to it, and is to take necessary measures based on the results thereof.

②The government is to, in light of the state of enforcement of each Act as amended by this Act, the current budget status and projections report prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current budget status and projections report prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act, which are prepared for the first time on or after the date of promulgation of this Act, and other matters, while paying attention to the ideal form, etc. of the National Health Insurance system, continue to examine the scope of application of employees' pension insurance and health insurance, and is to take necessary measures based on the results thereof.

②The government is to, upon ending the term under adjustment under the preceding paragraph, where the fiscal year following the fiscal year in which the next projections report is prepared is on or after the fiscal year following the fiscal year expected to be the fiscal year in which the term under adjustment prescribed in Article 34, paragraph (2) of the Employees' Pension Insurance Act will end if the provisions of the preceding paragraph were not applied, take the measures found necessary in consideration of the effect on insurance benefits under that Act of the application of the provisions of the preceding paragraph during the period from the fiscal year following that expected fiscal year until the fiscal year following the fiscal year in which the next projections report is prepared, and other necessary measures.

①The government is to, ascertaining future changes in social and economic conditions, where, in the current budget status and projections report prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current budget status and projections report prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act that are prepared for the first time on or after the date of promulgation of this Act, there is a significant difference between the projection of the term under adjustment prescribed in Article 16-2, paragraph (1) of the National Pension Act and the projection of the term under adjustment prescribed in Article 34, paragraph (1) of the Employees' Pension Insurance Act, and a decline in the benefit level of the old-age basic pension under the National Pension Act (hereinafter in this Article referred to simply as the "old-age basic pension") is expected due to a decline in the income redistribution function of the public pension system, take the legislative measures necessary to simultaneously end the adjustment under Article 16-2, paragraph (1) of the National Pension Act and the adjustment under Article 34, paragraph (1) of the Employees' Pension Insurance Act, in order to improve the future benefit level of the old-age basic pension for a beneficiary of an old-age basic pension or an employees' old-age pension under the Employees' Pension Insurance Act (referred to simply as an "employees' old-age pension" in the following paragraph). In this case, the government is to examine the establishment of a sustainable public pension system in which benefits and burdens are balanced.

②The government is to, when taking the legislative measures under the preceding paragraph, if the total of the amount of the old-age basic pension and the amount of the employees' old-age pension is lower than the total of the amount of the old-age basic pension and the amount of the employees' old-age pension that would be paid if those measures had not been taken, take the legislative and other measures necessary to mitigate that effect.

With regard to the limit on the period during which revision or decision of standardized remuneration may be requested of an implementing organization under the provisions of Article 78-2, paragraph (1) of the Employees' Pension Insurance Act before the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, paragraph (1), item (iv) of the Supplementary Provisions) in the case where divorce, etc. as prescribed in Article 78-2, paragraph (1) of that Act has occurred before the date of enforcement of the provisions set forth in Article 1, paragraph (1), item (iv) of the Supplementary Provisions, the provisions then in force continue to govern.

With respect to a person for whom the provisions of Article 12 of the Employees' Pension Insurance Act (limited to the part pertaining to item (v)) are not applied under the provisions of Article 16 of the Supplementary Provisions of the 2012 Pension Function Strengthening Act and who continues to hold status as an insured covered by employees' pension insurance until the date of enforcement of the provisions set forth in Article 1, paragraph (1), item (ix) of the Supplementary Provisions (hereinafter referred to as the "item (ix) Effective Date"), the provisions of Article 4-6 of the Supplementary Provisions of the Employees' Pension Insurance Act as amended by the provisions of Article 3 (limited to the amending provisions set forth in that item) (referred to as the "Employees' Pension Insurance Act as Amended by the item (ix) Provisions" in Article 23, paragraph (3) of the Supplementary Provisions) do not apply while the person continues, on or after the item (ix) Effective Date, to be employed at the place of business or office at which the person was employed on the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act (referred to as the "Pension Function Strengthening Act item (v) Effective Date" in Article 38 of the Supplementary Provisions).

①The employer (excluding an employer that has already made the application under this paragraph; the same applies hereinafter in this Article) of an applicable place of business covered by employees' pension insurance (excluding an applicable place of business of the national government or a local government; hereinafter in this paragraph and paragraph (1) of the following Article referred to simply as an "applicable place of business") set forth in each of the following items may, if the employer applies to an implementing organization (limited to the Minister of Health, Labour and Welfare and the Promotion and Mutual Aid Corporation for Private Schools of Japan; the same applies in paragraph (5) and paragraph (1) of the following Article), as provided by order of the competent ministry, during the period up to the month preceding the month that includes the day on which two years have elapsed from the date specified in the relevant item (referred to as the "base date" in paragraphs (4) and (5)), increase, for the time being, notwithstanding Article 82, paragraph (1) of the Employees' Pension Insurance Act, the ratio of the burden to be borne by the employer for the insurance premiums prescribed in Article 81, paragraph (1) of that Act pertaining to part-time insureds employed at the applicable place of business (excluding those pertaining to the standardized amount of bonuses decided under Article 24-4, paragraph (1) of that Act and those not paid by the due date designated under Article 86, paragraph (1) of that Act; hereinafter in this paragraph and paragraph (7) referred to as "employees' pension insurance premiums for part-time insureds") to the ratio obtained by adding 50/100 to the ratio specified in each item of Appended Table 2 of the Supplementary Provisions corresponding to the category of period set forth in that item (hereinafter in this Article, paragraph (1) of the following Article and Appended Table 2 of the Supplementary Provisions referred to as the "increased burden ratio"). In this case, of the amount of employees' pension insurance premiums for part-time insureds, the amount obtained by multiplying the increased burden ratio by the amount equivalent to the amount obtained by multiplying the standardized monthly amount of remuneration for part-time insureds by the insurance premium rate prescribed in Article 81, paragraph (4) of the Employees' Pension Insurance Act (referred to as the "premium adjustment amount" in paragraphs (4) and (11)) is deemed not to have required collection.

③The application under paragraph (1) must, for an employer that is able to make the application under Article 24, paragraph (1) of the Supplementary Provisions, be made at the same time as the application under that paragraph.

④Where the premium adjustment amount for each applicable place of business prescribed in paragraph (1) is zero (excluding the case where the month in which the premium adjustment amount is zero falls within a period on or after the month which contains the day on which two years have elapsed from the base date), the application of the provisions of that paragraph to that applicable place of business is to be suspended for the period on or after the month in which the premium adjustment amount is zero.

⑤An employer may, during the period from the month in which the application of the provisions of paragraph (1) was suspended pursuant to the provisions of the preceding paragraph until the month preceding the month that includes the day on which two years have elapsed from the base date, apply to an implementing organization, as provided by order of the competent ministry, for release of the suspension under the provisions of the preceding paragraph.

⑥The application for release under the preceding paragraph must, for an employer that is able to make the application for release under Article 24, paragraph (5) of the Supplementary Provisions, be made at the same time as the application for release under that paragraph.

⑦The provisions of paragraph (1) apply to employees' pension insurance premiums for part-time insureds for each of the 36 months in total counted from the month that includes the day on which the application under that paragraph was made; provided, however, that each month from the month in which the application of the provisions of paragraph (1) was suspended pursuant to the provisions of paragraph (4) until the month preceding the month that includes the day on which the application for release under paragraph (5) was made is not counted.

⑧The government may, taking into consideration trends in the minimum wage (meaning the minimum wage under the provisions of the Minimum Wage Act (Act No. 137 of 1959); the same applies in Article 24, paragraph (8) of the Supplementary Provisions) and other factors, by Cabinet Order, revise the grade classification of the standardized monthly amount of remuneration by adding a further grade above the highest grade of the standardized monthly amount of remuneration grades prescribed in Article 20, paragraph (1) of the Employees' Pension Insurance Act set forth in the left-hand column of the table in each item of Appended Table 2 of the Supplementary Provisions (referred to simply as "standardized monthly amount of remuneration grades" in paragraph (12), paragraph (3) of the following Article and Appended Table 2 of the Supplementary Provisions), and revise the increased burden ratio specified in the right-hand column of that table (with 25/100 as the upper limit). In this case, the phrase "through grade 6" in paragraph (12) is deemed to be replaced with "through the grade specified by Cabinet Order", and other matters necessary for the application of the provisions of this paragraph are specified by Cabinet Order.

⑨With regard to the increased burden ratio specified in the right-hand column of the table in each item of Appended Table 2 of the Supplementary Provisions in the case where the employer of a place of business employing a member of a surviving employees' pension Fund prescribed in Article 3, item (xi) of the Supplementary Provisions of the 2013 Amendment Act (meaning a member prescribed in Article 122 of the Employees' Pension Insurance Act before the amendment by the provisions of Article 1 of the 2013 Amendment Act, which is to remain in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act) makes the application under paragraph (1), the ratio is specified by Cabinet Order.

⑩The administrative functions pertaining to the authority to accept applications of an implementing organization under paragraphs (1) and (5) are to be performed by the Japan Pension Service. In this case, in Article 23, paragraph (3) of the Japan Pension Organization Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025)"; in Article 26, paragraph (2) of that Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes"; in Article 27, paragraph (1), item (i) of that Act, the phrase "administrative functions related to the authority prescribed in Article 100-4, paragraph (1) of the Employees' Pension Insurance Act, administrative functions prescribed in Article 100-10, paragraph (1) of that Act" is deemed to be replaced with "administrative functions related to the authority prescribed in Article 100-4, paragraph (1) of the Employees' Pension Insurance Act and administrative functions related to the authority prescribed in Article 22, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes, administrative functions prescribed in Article 100-10, paragraph (1) of the Employees' Pension Insurance Act"; and in Article 48, paragraph (1) of that Act, the phrase "Employees' Pension Insurance Act" is deemed to be replaced with "Employees' Pension Insurance Act or the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes".

⑪Beyond what is provided for in each of the preceding paragraphs, a refund of an amount equivalent to the premium adjustment amount deemed under the provisions of paragraph (1) not to have been required to be collected, and other necessary matters, are specified by Cabinet Order.

⑫In this Article, "part-time insured" means an insured covered by employees' pension insurance who is a specified under-three-quarters part-time worker prescribed in Article 17, paragraph (1) of the Supplementary Provisions of the 2012 Pension Function Strengthening Act and is under 70 years of age (limited to those who fall under grade 1 through grade 6 of the standardized monthly amount of remuneration grades).

①The employer of a place of business or office that became an applicable place of business pursuant to the provisions of Article 6, paragraph (3) of the Employees' Pension Insurance Act as Amended by the item (xiv) Provisions on or after October 1, 2035, or the employer of any other place of business or office specified by Cabinet Order (excluding an employer that has already made the application under this paragraph; the same applies hereinafter in this paragraph) may, if the employer applies to an implementing organization, as provided by order of the competent ministry, during the period up to the month preceding the month that includes the day on which two years have elapsed from the day on which it became that applicable place of business (for the employer of a place of business or office specified by Cabinet Order, the date specified by Cabinet Order), increase, for the time being, notwithstanding Article 82, paragraph (1) of the Employees' Pension Insurance Act and the preceding Article, the ratio of the burden to be borne by the employer for the employees' pension insurance premiums pertaining to part-time insureds employed at the applicable place of business (excluding those pertaining to the standardized amount of bonuses decided under Article 24-4, paragraph (1) of that Act and those not paid by the due date designated under Article 86, paragraph (1) of that Act; hereinafter in this paragraph referred to as "employees' pension insurance premiums for part-time insureds") to the ratio obtained by adding 50/100 to the increased burden ratio. In this case, of the amount of employees' pension insurance premiums for part-time insureds, the amount obtained by multiplying the increased burden ratio by the amount equivalent to the amount obtained by multiplying the standardized monthly amount of remuneration for part-time insureds by the insurance premium rate prescribed in Article 81, paragraph (4) of the Employees' Pension Insurance Act is deemed not to have required collection.

②The provisions of paragraphs (3) through (11) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph are applied. In this case, the necessary replacement of terms for the application of these provisions and other necessary matters are specified by Cabinet Order.

③In this Article, "part-time insured" means an insured covered by employees' pension insurance who falls under any of the following items and does not fall under any of the items of Article 12 of the Employees' Pension Insurance Act as Amended by the item (ix) Provisions (excluding a person for whom the provisions of Article 12 (limited to the part pertaining to item (v)) of the Employees' Pension Insurance Act as Amended by the item (ix) Provisions are not applied under the provisions of Article 16 of the Supplementary Provisions of the 2012 Pension Function Strengthening Act), and who is under 70 years of age (limited to those who fall under grade 1 through grade 6 of the standardized monthly amount of remuneration grades).

With respect to the application of penal provisions to an act committed before this Act (with respect to the provisions set forth in item (xv) of Article 1, paragraph (1) of the Supplementary Provisions, before those provisions) comes into effect, and to an act committed on or after the item (xv) Effective Date in a case where those provisions are to remain in force under Article 36, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.