①With regard to the share of the national treasury under the provisions of Article 70 of the Revised National Health Insurance Act for fiscal year 2004, the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment (meaning the amount equivalent to the amount of the medical expense contribution calculated in the manner of the provisions of Article 54, paragraph (1) of the Act on Health and Medical Services for the Elderly, deeming the amount equivalent to the estimated medical expense contribution before burden adjustment prescribed in Article 55, paragraph (3) of that Act and the amount equivalent to the finalized medical expense contribution before burden adjustment prescribed in Article 56, paragraph (3) of that Act to be the estimated medical expense contribution and the finalized medical expense contribution prescribed in Article 54, paragraph (1) of that Act, respectively; the same applies hereinafter)" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) as applied mutatis mutandis with terms replaced pursuant to Article 18 of the Supplementary Provisions of that Act, and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of Article 16 of the Supplementary Provisions of that Act", and the phrase "the amount obtained" with "the amount obtained (where the total sum of the amount equivalent to 1/2 of the amount obtained by multiplying the amount equivalent to 7/12 of the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2002 (meaning the total sum of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly before the amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc. (hereinafter referred to as the "Former Elderly Health Act")) by the retired insured persons' enrollment share before the effective date (meaning the enrolment ratio of retired insured persons, etc. in the period on or after April 1, 2002 and before the Effective Date; the same applies hereinafter), and the amount obtained by multiplying the amount equivalent to the estimated medical expense contribution before burden adjustment from the effective date prescribed in Article 14, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the retired insured persons' enrollment share from the effective date (meaning the enrolment ratio of retired insured persons, etc. in the period from the Effective Date through March 31, 2003; the same applies hereinafter) (hereinafter referred to as the "fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for retired insured persons, etc.") exceeds the total sum of the amount equivalent to 1/2 of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent before the effective date prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the retired insured persons' enrollment share before the effective date, and the amount obtained by multiplying the amount equivalent to the finalized medical expense contribution before burden adjustment from the effective date prescribed in paragraph (6) of that Article by the retired insured persons' enrollment share from the effective date (hereinafter referred to as the "fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for retired insured persons, etc."), the total sum of the amount of the excess (hereinafter referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for retired insured persons, etc. falls short of the fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for retired insured persons, etc., the total sum of the amount of the shortfall (hereinafter referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)".

②The amount subject to contributions from employee insurance, etc. prescribed in Article 72-4, paragraph (1), Article 81-4, paragraph (2) and Article 81-5, paragraph (2) of the Revised National Health Insurance Act for fiscal year 2004 is, notwithstanding the provisions of Article 72-4, paragraph (1) of the Revised National Health Insurance Act, the amount obtained by deducting the amount set forth in item (iii) from the total sum of the amounts set forth in items (i) and (ii).

③With regard to the estimated contributions for medical treatment benefit expenses, etc. and the finalized contributions for medical treatment benefit expenses, etc. under the provisions of paragraphs (8) and (9) of the Supplementary Provisions of the Revised National Health Insurance Act for fiscal year 2004, the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment" in paragraph (8), item (ii) of the Supplementary Provisions of the Revised National Health Insurance Act is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) as applied mutatis mutandis with terms replaced pursuant to Article 18 of the Supplementary Provisions of that Act, and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of Article 16 of the Supplementary Provisions of that Act", and the phrase "the amount obtained" in that item with "the amount obtained (where the total sum of the amount equivalent to 1/2 of the amount obtained by multiplying the amount equivalent to 7/12 of the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2002 (meaning the total sum of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly before the amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc.) by the special retired insured persons' enrollment share before the effective date (meaning the special retired insured persons' enrollment share in the period on or after April 1, 2002 and before the Effective Date; the same applies hereinafter), and the amount obtained by multiplying the amount equivalent to the estimated medical expense contribution before burden adjustment from the effective date prescribed in Article 14, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the special retired insured persons' enrollment share from the effective date (meaning the special retired insured persons' enrollment share in the period from the Effective Date through March 31, 2003; the same applies hereinafter) (hereinafter referred to as the "fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for special retired insured persons, etc.") exceeds the total sum of the amount equivalent to 1/2 of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent before the effective date prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the special retired insured persons' enrollment share before the effective date, and the amount obtained by multiplying the amount equivalent to the finalized medical expense contribution before burden adjustment from the effective date prescribed in paragraph (6) of that Article by the special retired insured persons' enrollment share from the effective date (hereinafter referred to as the "fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for special retired insured persons, etc."), the total sum of the amount of the excess (hereinafter in this item referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for special retired insured persons, etc. falls short of the fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for special retired insured persons, etc., the total sum of the amount of the shortfall (hereinafter in this item referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)", and the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment" in paragraph (9), item (ii) of the Supplementary Provisions of the Revised National Health Insurance Act is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. as the terms are replaced pursuant to Article 18 of the Supplementary Provisions of that Act, and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of Article 16 of the Supplementary Provisions of that Act", and the phrase "the amount obtained" in that item with "the amount obtained (where the fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for special retired insured persons, etc. exceeds the fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for special retired insured persons, etc., the total sum of the amount of the excess (hereinafter in this item referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the fiscal 2002 pre-adjustment estimated medical expense contribution equivalent for special retired insured persons, etc. falls short of the fiscal 2002 pre-adjustment finalized medical expense contribution equivalent for special retired insured persons, etc., the total sum of the amount of the shortfall (hereinafter in this item referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)".

With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) and to acts committed after the enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.