For the purpose of applying the provisions of the preceding Article in fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as replaced under the provisions of the following Article", the phrase "in the following paragraph" is deemed to be replaced with "in the following paragraph as replaced under the provisions of the following Article", the phrase "to the amount, 0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" in the right-hand column of the table in paragraph (2) of that Article is deemed to be replaced with "to the amount, 0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order", the phrase "by 0.988" is deemed to be replaced with "by 0.978", and the phrase "415,800 yen by 0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" is deemed to be replaced with "415,800 yen by 0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order".