The income prescribed in Article 90, paragraph (1), items (i) and (iii) of the Act, Article 90-2, paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i) of the Act, Article 90-3, paragraph (1), item (i) of the Act, and Article 11-10, item (iii) is income other than income that is exempt from the municipal inhabitant tax listed in Article 5, paragraph (2), item (i) of the Local Tax Act (including the tax listed in Article 5, paragraph (2), item (i) of that Act that is imposed by special wards pursuant to Article 1, paragraph (2) of that Act; the same applies hereinafter) under that Act and other laws and regulations concerning the municipal inhabitant tax.

The amount of income prescribed in Article 90, paragraph (1), items (i) and (iii) of the Act is the total of the following: the gross income, the amount of retirement income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act, before the deductions under Article 313, paragraphs (8) and (9) of that Act, for the municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the income arose; the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act; the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act; the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of that Act; the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act; the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the amount of dividends, etc. to which the special provisions apply prescribed in paragraph (4) of that Article; the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions for the Enforcement of Tax Treaties; and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (12) of that Article.

①The amount of income prescribed in Article 90-2, paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i) of the Act, Article 90-3, paragraph (1), item (i) of the Act, and Article 11-10, item (iii) is the total of the following: the gross income, the amount of retirement income and the amount of timber income prescribed in Article 313, paragraph (1) of the Local Tax Act, for the municipal inhabitant tax for the fiscal year that includes April 1 of the year following the year in which the income arose; the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions of that Act; the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions of that Act; the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions of that Act; the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions of that Act; the amount of interest, etc. to which the special provisions apply prescribed in Article 8, paragraph (2) of the Act on Reciprocal Exemption for Income of Foreign Residents, etc.; the amount of dividends, etc. to which the special provisions apply prescribed in paragraph (4) of that Article; the amount of interest, etc. to which a tax treaty applies prescribed in Article 3-2-2, paragraph (10) of the Act on Special Provisions for the Enforcement of Tax Treaties; and the amount of dividends, etc. to which a tax treaty applies prescribed in paragraph (12) of that Article.

②For a person who falls under any of the following items, the amount listed in the relevant item is to be deducted from the amount calculated under the provisions of the preceding paragraph:

When an insured person intends to pay a premium, the insured person must attach a payment slip issued by the Minister of Health, Labour and Welfare; provided, however, that this does not apply in the cases specified by the Minister of Health, Labour and Welfare.

The requirements specified by Cabinet Order prescribed in Article 92-2-2, paragraph (1) of the Act are as follows:

The requirements specified by Cabinet Order prescribed in Article 92-3, paragraph (1), item (ii) of the Act are as follows:

①Where a National Pension Fund carries out premium payment services (meaning the premium payment services prescribed in Article 92-3, paragraph (1) of the Act; the same applies in the following paragraph) pursuant to Article 92-3, paragraph (1) of the Act, the term "operations" in Article 128, paragraph (5) of the Act is deemed to be replaced with "operations (excluding those carried out pursuant to Article 92-3, paragraph (1); the same applies in the following Article)".

②Where the National Pension Fund Association carries out premium payment services pursuant to Article 92-3, paragraph (1) of the Act, the term "operations" in Article 137-15, paragraph (6) of the Act is deemed to be replaced with "operations (excluding those carried out pursuant to Article 92-3, paragraph (1); the same applies in the following Article)".

Advance payment of premiums under Article 93, paragraph (1) of the Act is to be made, for the period specified by the Minister of Health, Labour and Welfare, in units of six months or a year; provided, however, that where the premiums for the whole of the period specified by the Minister of Health, Labour and Welfare (excluding those already paid in advance) are paid in advance together, it is not required to be made in units of six months or a year.

①The amount specified by Cabinet Order prescribed in Article 93, paragraph (2) of the Act is the amount obtained by deducting from the total of the premiums for each month of the period relating to the advance payment the total of the amounts obtained by discounting the amount of the premium for each month of that period, by the compound present value method at an annual interest rate of 4 percent, according to the respective periods from the first month of the period relating to the advance payment to each such month (or, where payment is made by the method prescribed in Article 92-2 of the Act, to the month following each such month) (where that total has a fraction of less than 10 yen, the fraction is rounded down if it is less than 5 yen, and is calculated as 10 yen if it is 5 yen or more; the same applies in the following paragraph).

②The Minister of Health, Labour and Welfare is to give public notice of the amount obtained by deducting the amount prescribed in the preceding paragraph from the amount of the premium for each month of the period relating to the advance payment (the amount to be paid where premiums are paid in advance).

Where, after premiums are paid in advance pursuant to Article 93, paragraph (1) of the Act, the amount of the premium is to be raised before the period relating to the advance payment has elapsed, the portion of the premiums paid in advance that relates to the period after the raise in the amount of the premium is to be appropriated, in order from the earliest month, to the premium that comes to be payable for each month of that period.

①Where, after paying premiums in advance pursuant to Article 93, paragraph (1) of the Act, and before the period relating to the advance payment has elapsed, an insured person (in the cases listed in item (i), (b) or item (ii), limited to a category 1 insured person; the same applies in the following paragraph) comes to fall under any of the following items, the portion of the premiums paid in advance that relates to the period specified respectively in those items is to be refunded upon the request of that person (or, where the person has come to fall under Article 9, item (i) of the Act, of the person's heir).

②The amount to be refunded for the period specified in each item of the preceding paragraph is the amount equivalent to the amount that would have to be paid in advance if premiums for the period specified respectively in those items were paid in advance at the time the insured person came to fall under any of those items (where, under Article 90-2, paragraphs (1) through (3) of the Act, part of the premium for the period relating to the advance payment has become not required to be paid, limited to the premium of the part of the amount that has become not required to be paid under those provisions).

③In a case prescribed in paragraph (1) (excluding a case arising from coming to fall under Article 9, item (i) of the Act and a case arising from all or part of the premium for the period relating to the advance payment having become not required to be paid pursuant to Article 89, paragraph (1) of the Act; hereinafter in this paragraph referred to as a "case where a refund arises"), where the insured person has notified in advance of the wish to receive, in a case where a refund arises, the refund under paragraph (1) in any of the accounts listed in the following items, paragraph (1) applies as if that person had made the request referred to in that paragraph.

④The notification referred to in the preceding paragraph may be withdrawn for the future at any time.

②The Minister of Health, Labour and Welfare is to give public notice of the amount obtained by adding the amount prescribed in the preceding paragraph to the amount of the premium for each month of the period relating to the retroactive payment (the amount to be paid where premiums are paid retroactively).

①A category 1 insured person, or a person who was a category 1 insured person, who intends to obtain approval of retroactive payment of premiums pursuant to Article 94, paragraph (1) of the Act must submit a National Pension Premium Retroactive Payment Application Form to the Japan Pension Service.

②Beyond what is provided for in the preceding paragraph, the procedures for advance payment or retroactive payment of premiums and other necessary matters concerning advance payment or retroactive payment of premiums are specified by Order of the Ministry of Health, Labour and Welfare.

The rate by which the amount subject to premium and contribution calculation prescribed in Article 94-3, paragraph (1) of the Act is multiplied (hereinafter referred to as the "contribution apportionment rate") is the rate obtained by dividing the sum of the number listed in item (i) and the number listed in item (ii) by the number listed in item (iii).

The persons specified by Cabinet Order prescribed in Article 94-3, paragraph (2) of the Act are, in the case of category 1 insured persons, persons who have a premium-paid period, a one-quarter premium exemption period, a half premium exemption period, or a three-quarter premium exemption period; in the case of category 2 insured persons, persons who are 20 years of age or more and less than 60 years of age; and in the case of category 3 insured persons, all persons.