①The government, as the implementer of Employees' Pension Insurance, bears the basic pension contribution each fiscal year, in order to cover the expenses required for the basic pension benefit.

②Mutual aid associations, etc. as implementing bodies pay the basic pension contribution each fiscal year, in order to cover the expenses required for the basic pension benefit.

③When the current state and outlook of finances is prepared, the Minister of Health, Labour and Welfare is to calculate the estimated amount into the future of the basic pension contribution to be borne by the government as the implementer of Employees' Pension Insurance, or to be paid by mutual aid associations, etc. as implementing bodies.

①The amount of the basic pension contribution is the amount obtained by multiplying the amount subject to premium and contribution calculation by the rate calculated each fiscal year, as specified by Cabinet Order, as corresponding to the ratio of the total number of insured persons relating to the relevant government and implementing body for the relevant fiscal year (in the case of the government as the implementer of Employees' Pension Insurance, category 2 insured persons who are category 1 employees' pension insured persons, and category 3 insured persons who are their dependent spouses; in the case of mutual aid associations, etc. as implementing bodies, the insured persons relating to that mutual aid association, etc. (in the case of the Federation of National Public Service Personnel Mutual Aid Associations, category 2 insured persons who are category 2 employees' pension insured persons relating to the mutual aid associations composing that federation, and category 3 insured persons who are their dependent spouses; in the case of the Pension Fund Association for Local Government Officials, category 2 insured persons who are category 3 employees' pension insured persons relating to the mutual aid associations composing that federation, and category 3 insured persons who are their dependent spouses; and in the case of the Promotion and Mutual Aid Corporation for Private Schools of Japan, category 2 insured persons who are category 4 employees' pension insured persons, and category 3 insured persons who are their dependent spouses; the same applies below)), to the total number of insured persons for the relevant fiscal year.

②In the case referred to in the preceding paragraph, the total number of insured persons, and the total number of insured persons relating to the government and implementing bodies, are to be calculated based on the persons specified by Cabinet Order among these insured persons, taking into consideration the balance among the manners in which category 1 insured persons, category 2 insured persons, and category 3 insured persons are covered.

③Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning payment of the basic pension contribution relating to mutual aid associations, etc. as implementing bodies are specified by Cabinet Order.

Each Local Public Servants Mutual Aid Association (in the case of a Mutual Aid Association for Designated City Employees, a Mutual Aid Association for Municipal Employees, or a Mutual Aid Association for City Employees, the National Federation of Mutual Aid Associations for Municipal Personnel) bears, each fiscal year, as specified by Cabinet Order, the amount calculated as specified by Cabinet Order, taking into consideration, of the amount of the basic pension contribution to be paid by the Pension Fund Association for Local Government Officials, the total amount of the standard remuneration prescribed in Article 28 of the Employees' Pension Insurance Act (hereinafter in this Article referred to as "standard remuneration") at each Local Public Servants Mutual Aid Association (in the case of the National Federation of Mutual Aid Associations for Municipal Personnel, the total amount of the standard remuneration at all Mutual Aid Associations for Designated City Employees, Mutual Aid Associations for Municipal Employees, and Mutual Aid Associations for City Employees).

①The Minister of Health, Labour and Welfare may request mutual aid associations, etc. as implementing bodies to report, through the minister having jurisdiction over those mutual aid associations, etc. as implementing bodies, on the number of insured persons relating to those mutual aid associations, etc. as implementing bodies, and other matters specified by Ministerial Order.

②Each of the mutual aid associations, etc. as implementing bodies is to make the report under the preceding paragraph, as specified by Ministerial Order, through the minister having jurisdiction over it.

③Mutual aid associations, etc. as implementing bodies are to report to the Minister of Health, Labour and Welfare, as specified by Ministerial Order, through the minister having jurisdiction over them, on the matters specified by Ministerial Order as matters necessary for calculating the estimated amount prescribed in Article 94-2, paragraph (3).

④The Minister of Health, Labour and Welfare is to report to the minister having jurisdiction over mutual aid associations, etc. as implementing bodies, as specified by Ministerial Order, on the estimated amount prescribed in the preceding paragraph and other related matters specified by Ministerial Order.

⑤When establishing a Ministerial Order prescribed in the preceding paragraphs, the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over mutual aid associations, etc. as implementing bodies.

Notwithstanding Article 87, paragraphs (1) and (2), and Article 88, paragraph (1), with respect to the insured period as a category 2 insured person and the insured period as a category 3 insured person, the government does not collect the premium, and the insured person is not required to pay the premium.

Premiums and other amounts to be collected under the provisions of this Act (excluding Chapter X; the same applies below in this Chapter through Chapter VIII), except as otherwise provided in this Act, are collected in accordance with the precedent for collection of national taxes.

When a National Pension Fund or the National Pension Fund Association is dissolved, the government collects, from the dissolved National Pension Fund or National Pension Fund Association, the amount equivalent to the policy reserve calculated, as specified by Cabinet Order, with respect to the persons to whom the National Pension Fund or the National Pension Fund Association is obligated to pay a pension as of the day of that dissolution; provided, however, that this does not apply where the National Pension Fund Association is to collect the amount from the dissolved National Pension Fund under Article 137-19, paragraph (1).

①Where there is a person who is in arrears with a premium or other amount to be collected under the provisions of this Act, the Minister of Health, Labour and Welfare may demand payment of it, specifying a due date.

②When intending to demand payment under the preceding paragraph, the Minister of Health, Labour and Welfare issues a demand letter to the person liable for payment.

③The due date specified in the demand letter under the preceding paragraph must be a day on which 10 days or more have elapsed, counting from the day on which the demand letter is issued.

④Where a person who has received a demand for payment under paragraph (1) fails to pay the premium or other amount to be collected under the provisions of this Act by the designated time limit, the Minister of Health, Labour and Welfare may dispose of it in accordance with the precedent for disposition for national tax arrears, or may request the municipality of the place where the person in arrears resides or the place where the person's property is located to make that disposition.

⑤When a municipality receives a request for disposition under the preceding paragraph, it may dispose of it in accordance with the precedent for municipal tax. In this case, the Minister of Health, Labour and Welfare must grant to that municipality the amount equivalent to 4 percent of the amount to be collected.

⑥Where the amount received through disposition under the preceding two paragraphs is applied to the premium, it is applied successively from the premium for the earliest elapsed month, and any fraction less than the amount of the premium for one month is delivered to the person liable for payment.

①When a demand for payment is made under paragraph (1) of the preceding Article, the Minister of Health, Labour and Welfare collects a delinquency charge calculated by multiplying the amount collected by the rate of 14.6 percent per annum (or, for the period from the day following the due date for payment to the day on which three months have elapsed, where the demand for payment relates to a premium, 7.3 percent per annum), according to the number of days in the period from the day following the due date for payment to the day preceding the day of full payment of the amount collected or the day of seizure of property; provided, however, that this does not apply where the amount collected is less than 500 yen, or where there are found to be unavoidable circumstances relating to the arrears.

②In the case referred to in the preceding paragraph, where payment is made of part of the amount to be collected, the amount to be collected that forms the basis for calculating the delinquency charge relating to the period on and after the day of that payment is based on the amount obtained by deducting the amount to be collected that was paid.

③In calculating the delinquency charge, if there is a fraction of less than 500 yen in the amount collected, that fraction is rounded down.

④The delinquency charge is not collected when the amount to be collected is paid in full by the due date designated in the demand letter, or when the amount calculated under the preceding three paragraphs is less than 50 yen.

⑤If there is a fraction of less than 50 yen in the amount of the delinquency charge, that fraction is rounded down.

The order of priority of the statutory lien for premiums and other amounts to be collected under the provisions of this Act is next after national taxes and local taxes.