This Act comes into effect on August 1, 2017; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items.

The government is to, with a target of three years after this Act comes into effect, taking into consideration the state of enforcement of this Act and other circumstances, comprehensively review the strengthening of the minimum guarantee function of the basic pension and other matters, and, when it finds it necessary, is to take the required measures based on the results of that review.

In keeping with the purpose of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., the necessary legislative measures are to be taken within six months from the date of promulgation of that Act, in order to implement, from the day on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of that Act come into effect, a system concerning benefits as a welfare measure for elderly persons with low income or persons with disabilities and others whose income is equal to or less than a fixed amount, among the recipients of pensions under the public pension system. In this case, the financial resources for it are to be secured by using the increase in consumption tax revenue resulting from the enforcement of that Act.

A review is to continue to be conducted on the suspension of payment of the old-age basic pension on account of high income.

A review is to be conducted on measures to exempt category 1 insured persons of the National Pension from the obligation to pay the premiums of the National Pension for the six weeks before childbirth and the eight weeks after childbirth.

The financial resources for the expenses set forth below are to be secured by using the increase in consumption tax revenue resulting from the enforcement of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc.

The provisions of Article 19 of the National Pension Act after the revision by the provisions of Article 1 apply where a person entitled to receive a pension benefit prescribed in Article 19, paragraph (1) of the National Pension Act after the revision by the provisions of Article 1 dies on or after the day on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions come into effect (hereinafter referred to as the "item (iv) effective date").

If a person entitled to receive a benefit in the form of a pension prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the 1985 National Pension Amendment Act dies on or after the item (iv) effective date, and there is a benefit in the form of a pension that should have been paid to the deceased person but has not yet been paid to that person, then, with regard to the claim for payment of that unpaid pension benefit, notwithstanding the provisions of that paragraph, the provisions of Article 19 of the National Pension Act before the revision by the provisions of Article 1 of the 1985 National Pension Amendment Act, for which the provisions then in force continue to govern pursuant to the provisions of that paragraph, do not apply, and the provisions of Article 19 of the National Pension Act after the revision by the provisions of Article 1 apply mutatis mutandis.

The provisions of Article 28 of the National Pension Act after the revision by the provisions of Article 1 apply to a person who, as of the day preceding the item (iv) effective date, does not fall under any of the items of paragraph (2) of that Article; provided, however, that, with regard to the application of the provisions of that Article to a person who, before the item (iv) effective date, falls under any of the items of paragraph (2) of Article 28 of the National Pension Act after the revision by the provisions of Article 1, the phrase "if" in that paragraph is deemed to be replaced with "if, except where the provisions of the following paragraph apply,", the phrase "that paragraph" is deemed to be replaced with "the preceding paragraph", and the phrase "the day on which that notification was made" in paragraph (3) of that Article is deemed to be replaced with "the day on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012) come into effect".

With regard to a disability pension among the benefits in the form of a pension prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the 1985 National Pension Amendment Act, notwithstanding the provisions of that paragraph, the provisions of Article 34, paragraph (3) of the National Pension Act before the revision by the provisions of Article 1 of the 1985 National Pension Amendment Act, for which the provisions then in force continue to govern pursuant to the provisions of that paragraph, do not apply, and the provisions of Article 34, paragraph (3) of the National Pension Act after the revision by the provisions of Article 1 apply mutatis mutandis.

The provisions concerning the survivors' basic pension in the National Pension Act after the revision by the provisions of Article 1 apply to an insured person, or a person who was an insured person, prescribed in Article 37, paragraph (1) of the National Pension Act after the revision by the provisions of Article 1, who dies on or after the day on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions come into effect, and the provisions then in force continue to govern the matters concerning the requirement for payment pertaining to an insured person, or a person who was an insured person, prescribed in that paragraph who died before that day.

The provisions of Article 89, paragraph (2) of the National Pension Act after the revision by the provisions of Article 1 also apply to premiums, among the premiums that were treated as not required to be paid pursuant to the provisions of Article 89 of the National Pension Act before the revision by the provisions of Article 1 (hereinafter referred to in this Article as "premiums exempted by law before the amendment"), that pertain to a period on or after the month in which the item (iv) effective date falls, and the provisions then in force continue to govern premiums, among the premiums exempted by law before the amendment, that pertain to a period before the month in which the item (iv) effective date falls.

①The provisions of Article 7, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 1 (or, after the revision by the provisions of Article 2, Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of that Article) do not apply to the period during which a person was an insured person under the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the National Pension Act, for a person who has, as of the day preceding the item (iv) effective date, such a period during which the person was an insured person (excluding a premium-paid period prescribed in Article 5, paragraph (2) of the National Pension Act and a period during which the person was 60 years of age or older; the same applies hereinafter in this paragraph).

②The period during which a person was an insured person prescribed in the preceding paragraph is, in the case of applying the provisions of Article 7, paragraph (1) and Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act (or, after the revision by the provisions of Article 2, in the case of applying the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of that Article), included, as of the item (iv) effective date, in the credited period prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 1 (or, after the revision by the provisions of Article 2, Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of that Article) (hereinafter referred to as the "credited period").

③The calculation of the period included in the credited period pursuant to the provisions of the preceding paragraph is governed by the example of the provisions of Article 11 of the National Pension Act.

④With regard to the application of the provisions of Article 18 of the Supplementary Provisions of the 1985 National Pension Amendment Act to a person who has a period included in the credited period pursuant to the provisions of paragraph (2), the phrase "the insured period of the National Pension on and after that day" in paragraph (1) of that Article is deemed to be replaced with "the period included, on and after that day, in the credited period pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012)", and the phrase "that Act" is deemed to be replaced with "the National Pension Act".

①The period during which a person was an insured person under the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the National Pension Act before the revision by the provisions of Article 1 of the 1985 National Pension Amendment Act (excluding a premium-paid period prescribed in Article 5, paragraph (3) of the National Pension Act before the revision by the provisions of Article 1 of the 1985 National Pension Amendment Act and a period during which the person was 60 years of age or older; the same applies hereinafter in this paragraph), for a person who has such a period during which the person was an insured person, is, in the case of applying the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act, included, as of the item (iv) effective date, in the credited period.

②The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the period included in the credited period pursuant to the provisions of the preceding paragraph. In this case, the term "Article 10, paragraph (2) of the Supplementary Provisions" in paragraph (4) of that Article is deemed to be replaced with "Article 11, paragraph (1) of the Supplementary Provisions".

①The period during which a person was an insured person under the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the National Pension Act before the revision by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 86 of 1989) (limited to a period falling under Article 7, paragraph (1), item (i), (a) of the National Pension Act before the revision by the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 86 of 1989), and excluding a premium-paid period prescribed in Article 5, paragraph (2) of the National Pension Act and a period during which the person was 60 years of age or older; the same applies hereinafter in this paragraph), for a person who has such a period during which the person was an insured person, is, in the case of applying the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act, included, as of the item (iv) effective date, in the credited period.

②The provisions of Article 10, paragraphs (3) and (4) of the Supplementary Provisions apply mutatis mutandis to the period included in the credited period pursuant to the provisions of the preceding paragraph. In this case, the term "Article 10, paragraph (2) of the Supplementary Provisions" in paragraph (4) of that Article is deemed to be replaced with "Article 12, paragraph (1) of the Supplementary Provisions".

①If a person who lost status as an insured person of the National Pension with the approval of the Minister of Health, Labour and Welfare under the provisions of Article 10, paragraph (1) of the National Pension Act before the revision by the provisions of Article 2 falls, as of the day on which this Act comes into effect (hereinafter referred to as the "effective date"), under Article 7, paragraph (1), item (i) of the National Pension Act, that person acquires status as an insured person of the National Pension as of the effective date; provided, however, that this does not apply if that person acquires status as an insured person of the National Pension pursuant to the provisions of Article 8 of the National Pension Act as of the effective date.

②The period during which a person was not treated as an insured person of the National Pension based on the approval of the Minister of Health, Labour and Welfare under the provisions of Article 10, paragraph (1) of the National Pension Act before the revision by the provisions of Article 2 is, in the case of applying the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 2, included in the credited period.

③The calculation of the period included in the credited period pursuant to the provisions of the preceding paragraph is governed by the example of the provisions of Article 11 of the National Pension Act.

With regard to a person who, as of the day preceding the effective date, does not currently have the right to receive an old-age basic pension under the National Pension Act or any other benefit in the form of a pension, or insurance benefit in the form of a pension, for which the ground for payment is old age or retirement that is specified by Cabinet Order, and who satisfies the requirement for payment of an old-age basic pension or other benefit in the form of a pension for which the ground for payment is old age (hereinafter referred to in this Article as "old-age basic pensions, etc.") under Article 26 of the National Pension Act after the revision by the provisions of Article 2 or other provisions specified by Cabinet Order, that person is deemed to have come to satisfy the requirement for payment of old-age basic pensions, etc. under these provisions as of the effective date, and old-age basic pensions, etc. under these provisions are paid to that person on and after the effective date. In this case, the matters necessary for the application of these provisions are specified by Cabinet Order.

The provisions of Article 18, paragraph (5) of the Supplementary Provisions of the 1985 National Pension Amendment Act after the revision by the provisions of Article 4 apply to a person who, as of the day preceding the item (iv) effective date, does not fall under any of the items of Article 28, paragraph (2) of the National Pension Act as read with the terms replaced pursuant to the provisions of that paragraph; provided, however, that, with regard to the application of the provisions of Article 18 of the Supplementary Provisions of the 1985 National Pension Amendment Act after the revision by the provisions of Article 4 to a person who, before the item (iv) effective date, falls under any of the items of Article 28, paragraph (2) of the National Pension Act as read with the terms replaced pursuant to the provisions of Article 18, paragraph (5) of the Supplementary Provisions of the 1985 National Pension Amendment Act after the revision by the provisions of Article 4, the phrase "'has elapsed', 'has elapsed' for 'the age of 70', 'if' for 'if, except where the provisions of the following paragraph apply', 'that paragraph' for 'the preceding paragraph', 'the age of 70', and 'the day' for 'is deemed to be'" in paragraph (5) of that Article is deemed to be replaced with "the day", and the phrase "the day on which that notification was made" in paragraph (3) of that Article is deemed to be replaced with "the day on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. to Strengthen, etc. the Financial Basis and Minimum Guarantee Function of the Public Pension System (Act No. 62 of 2012) come into effect".

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.