This Act comes into effect on October 1, 2024; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (iv) through (vi) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to acts committed after this Act comes into effect in the case where the provisions then in force continue to govern pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.

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

①The government is to, in conjunction with the enforcement of this Act, based on the Children's Future Strategy decided by Cabinet decision on December 22, 2023 (referred to as the "Children's Future Strategy" in the following paragraph), with a view to curbing the rise of the social security burden ratio (meaning the figure obtained by dividing the sum of the amount of the social security burden in the System of National Accounts (meaning the System of National Accounts prepared by the Cabinet Office in conformity with the standards set by the United Nations; the same applies hereinafter in this paragraph) in one fiscal year and other amounts specified by the Prime Minister by the amount of national income in the System of National Accounts; the same applies hereinafter in this paragraph), thoroughly pursue the reform of the social security system for all generations (meaning initiatives undertaken based on the results of a review conducted as described in "Initiatives to be considered for implementation by fiscal year 2028, by which the implementation of the 'Acceleration Plan' is to be completed" under "Reform of Medical and Long-Term Care Systems, etc." in the Path of Reform Aiming at Building a Social Security System for All Generations (reform roadmap) decided by Cabinet decision on the same day (hereinafter referred to as the "reform roadmap" in this paragraph and paragraph (3), item (i)); the same applies hereinafter in this Article), and, upon introducing the children and child-rearing support levy (meaning the children and child-rearing support levy prescribed in Article 71-3, paragraph (1) of the Effective Date New Support Act; the same applies hereinafter in this Article), is to ensure that, in each fiscal year set forth in the items of the following paragraph, the degree of impact on the rise of the social security burden ratio for that fiscal year of collecting the children and child-rearing support levy (limited to the portion remaining after excluding the portion equivalent to the public share of the support levy for that fiscal year) does not exceed the degree of impact on the decline of the social security burden ratio of implementing, from fiscal year 2023 through each of those fiscal years, the reform of the social security system for all generations, etc. (meaning the initiatives described in "Initiatives to be implemented next fiscal year (fiscal year 2024)" under "Reform of Medical and Long-Term Care Systems, etc." in the reform roadmap, other reviews of measures concerning the social security system implemented in fiscal years 2023 and 2024, and the reform of the social security system for all generations; the same applies in the following paragraph and paragraph (5)) and initiatives toward raising the level of workers' remuneration.

②The government, taking into account the purport of the provisions of the preceding paragraph and the viewpoint of establishing a social security system in which benefits and burdens are balanced, is to cover the expenses required to implement the Acceleration Plan measures (meaning the measures described as "Specific measures to be implemented under the 'Acceleration Plan'" in the Children's Future Strategy; the same applies hereinafter in this paragraph and the following Article) with funds from restraint of national and local government expenditures through the reform of the social security system for all generations, etc. and other reviews of expenditures, revenue from consumption tax that is to be allocated to expenses required for measures to address the declining birthrate pursuant to Article 1, paragraph (2) of the Consumption Tax Act (Act No. 108 of 1988), revenue from the contributions prescribed in Article 69, paragraph (1) of the Effective Date New Support Act, revenue from social insurance premiums relating to the Acceleration Plan measures, and funds relating to the costs covered by the support levy prescribed in Article 71-3, paragraph (1) of the Effective Date New Support Act (referred to as the "costs covered by the support levy" in paragraph (5)), and the total amount of the children and child-rearing support levy (limited to the portion remaining after excluding the portion equivalent to the public share of the support levy for that fiscal year) in each fiscal year set forth in the following items is to take the amount set forth in the relevant item as a guideline.

③In promoting the reform of the social security system for all generations referred to in paragraph (1), the government is to base itself on the following matters:

④The "public share of the support levy" in paragraphs (1) and (2) means the total of the amounts set forth in the following items.

⑤Taking into account the status of implementation of reform of the social security system for all generations, etc. and of efforts toward raising the level of workers' remuneration, and other circumstances, the government, where it finds it necessary in light of the purport of the provisions of paragraphs (1) and (2), is to conduct a necessary review of how the cost of measures pertaining to the costs covered by the support levy is to be borne and of other matters.

The government is to, with a target of five years after this Act comes into effect, conduct a review of the state of measures concerning support for children and child-rearing to address the advance of the declining birthrate, based on the status of implementation and the effects of the Acceleration Plan measures and the viewpoint set forth in paragraph (2) of the preceding Article, and take the required measures based on the results of that review.

When the government intends to specify the Cabinet Order referred to in Article 160-2, paragraph (1) of the New Health Insurance Act, it must take into consideration the purport of the provisions of Article 47 of the Supplementary Provisions.