With regard to the contributions under Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012) (hereinafter referred to as the "Former Child Allowance Act"), which remains in force pursuant to Article 11 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraph (1) of the Act on the Payment of Children's Allowance in Fiscal 2010, etc. (Act No. 19 of 2010), the provisions of Article 159-2 apply mutatis mutandis. In this case, the phrase "Article 69 of the Act on Support for Children and Child-rearing" in that Article is deemed to be replaced with "Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012), which remains in force pursuant to Article 11 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraph (1) of the Act on the Payment of Children's Allowance in Fiscal 2010, etc. (Act No. 19 of 2010)", and the phrase "children and child-rearing contribution" with "children's allowance contribution".

With regard to the contributions under Article 20 of the Former Child Allowance Act that remains in force pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraphs (1), (3) and (5) of the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 (Act No. 107 of 2011), the provisions of Article 159-2 apply mutatis mutandis. In this case, the phrase "and Article 69 of the Act on Support for Children and Child-rearing" in that Article is deemed to be replaced with "as well as Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012), which remains in force pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraphs (1), (3) and (5) of the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 (Act No. 107 of 2011)", and the phrase "children and child-rearing contribution" with "children's allowance contribution".

①For the time being, a part-time worker employed at an applicable place of business who is a worker listed in the items of Article 7 of the Minimum Wage Act (Act No. 137 of 1959) to whom that Article applies, and whose amount of remuneration (excluding what is specified by Order of the Ministry of Health, Labour and Welfare as equivalent to the wages listed in the items of Article 4, paragraph (3) of that Act), as calculated pursuant to Order of the Ministry of Health, Labour and Welfare in the same manner as provided in Article 42, paragraph (1), is less than 88,000 yen (hereinafter in this Article referred to as a "specified person under the reduced minimum wage exception"), may not become an insured person, notwithstanding Article 3, paragraph (1) (excluding the proviso).

②If a specified person under the reduced minimum wage exception makes a request, pursuant to Order of the Ministry of Health, Labour and Welfare, to the person who administers the insurance of the insured persons employed at that place of business (in the case where that person is the JHIA, the Minister of Health, Labour and Welfare), the specified person may become an insured person, notwithstanding the preceding paragraph.

③A person who has made the request under the preceding paragraph acquires eligibility as an insured person under the provisions of that paragraph from the day on which the request is accepted, when it is accepted.

④In the case where an insured person comes to fall under a specified person under the reduced minimum wage exception and continues to be employed at the same place of business, the person is deemed to have become an insured person under the provisions of paragraph (2) from the day on which the person came to fall under that category, notwithstanding paragraphs (1) and (2).

⑤An insured person under the provisions of paragraph (2) (including a person deemed to be such an insured person under the provisions of the preceding paragraph; the same applies in the following paragraph) may at any time make a request to the insurer, etc. pursuant to Order of the Ministry of Health, Labour and Welfare and lose eligibility as that insured person.

⑥An insured person under the provisions of paragraph (2) loses eligibility as that insured person from the day following the day on which the person comes to fall under any of the items of Article 36 or any of the following items (or, if the person acquires eligibility as an insured person again on the day on which that fact arose, that day).

⑦The request under paragraph (2) must be made at the same time as the request under paragraph (2) of Article 4-6 of the Supplementary Provisions of the Employees' Pension Insurance Act in the case of a specified person under the reduced minimum wage exception who is able to make that request, and the request under paragraph (5) must be made at the same time as the request under paragraph (5) of that Article in the case of a specified person under the reduced minimum wage exception who is able to make the request under paragraph (5) of that Article.

⑧Beyond what is provided for in paragraphs (1) through (6), necessary matters concerning the acquisition and loss of eligibility as an insured person are specified by Cabinet Order.

⑨In paragraph (1), "part-time worker" means a person who falls under any of the following items and does not fall under any of the items of Article 3, paragraph (1).

The rate of 14.6% per year and the rate of 7.3% per year for the delinquent charges prescribed in Article 181, paragraph (1) are, for the time being and notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than 7.3% per year, during that year, for the rate of 14.6% per year, the rate obtained by adding 7.3% per year to that special base rate for delinquent tax, and for the rate of 7.3% per year, the rate obtained by adding 1% per year to that special base rate for delinquent tax (if the rate so added exceeds 7.3% per year, 7.3% per year).

①With regard to the authority of the Minister of Health, Labour and Welfare pursuant to the provisions of Article 25 of the Supplementary Provisions of the Amending Act and other provisions that specify transitional measures and that are specified by Order of the Ministry of Health, Labour and Welfare, the affairs to which the authority pertains are to be implemented by JPS, pursuant to the provisions of Articles 204 through 205-3 of Health Insurance Act (referred to as "New Health Insurance Act" in the following paragraph) after amendment pursuant to the provisions of Article 23 of the Supplementary Provisions of the Japan Pension Service Act (Act No. 109 of 2007).

②In the case of the preceding paragraph, necessary matters concerning technical replacement of terms regarding the application of the provisions of Article 204 through Article 205-3 of the New Health Insurance Act and other matters necessary for the application of those provisions are specified by Order of the Ministry of Health, Labour and Welfare.