In addition to the expenses prescribed in Article 151, the national treasury subsidizes the amount obtained by multiplying, by a rate specified by Cabinet Order within a range from 0.13 to 0.20, the sum (or, if there is a young-old subsidy under the provisions of the Act on Assurance of Medical Care for Elderly People (hereinafter referred to as "young-old subsidy"), the amount obtained by deducting from that sum the amount specified by Cabinet Order on the basis of the amount of that young-old subsidy) of the following, from among the expenses required for the execution of health insurance services administered by JHIA: the amount of expenses required for payment of benefits for medical treatment pertaining to insured persons and of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, medical expenses for home-nursing, transport expenses, injury and sickness allowance, childbirth allowance, dependent's medical expenses, dependent's medical expenses for home-nursing, dependent's transport expenses, high-cost medical expenses and expenses for high-cost medical treatment combined with long-term care (in the case of benefits for medical treatment, an amount equivalent to the amount of co-payment is to be deducted) (excluding an amount equivalent to one third of the estimated benefit expenses subject to adjustment in each item of Article 34, paragraph (1) of that Act (referred to as "estimated benefit expenses subject to adjustment" in item (i) and Article 154, paragraph (1))); the amount obtained by multiplying the amount of expenses required for payment of the young-old payment under the provisions of that Act (hereinafter referred to as "young-old payment") by the ratio of the amount listed in that item to the amount listed in item (ii); and the amount of expenses required for payment of the contribution for securing medical care in the early phase of an epidemic.