①This Act comes into effect on the date of promulgation; provided, however, that the provisions of the following paragraph come into effect on August 1, 2017.

②During the period from August 1, 2017 until the day preceding the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions 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. (Act No. 68 of 2012), the provisions of Article 3 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 (limited to the part pertaining to item (i)) do not apply.