This Act comes into effect as of July 1, 1926; provided, however, that the provisions on insurance benefits and sharing of costs are enforced from January 1, 1927.

①In order to adjust the imbalance in financial resources for the benefits relating to medical care of health insurance administered by health insurance societies, the provision of healthcare services and welfare services, or the expenses required for the payment of young-old payments, etc., aid for the old-old, etc., day laborer contributions, the long-term care payment, the contribution for securing medical care in the early phase of an epidemic, etc. or the children and child-rearing support levy pertaining to health insurance societies, the federation is to, as specified by Cabinet Order, conduct a project of granting subsidies to health insurance societies that are its members (hereinafter referred to as "societies" in this Article and the following Article).

②A society is to contribute funds to federations as specified by Cabinet Order in order to allocate the funds for expenses required for the business referred to in the previous paragraph.

③A society collects adjusted insurance premiums to allocate for the expenses required for the funds contributed pursuant to the provisions of the preceding paragraph.

④The adjusted insurance premium amount for an insured person is the amount obtained per month by multiplying both the person's standard monthly remuneration amount and the person's amount of standard bonus by the adjustment rate for insurance premiums.

⑤The adjustment rate for insurance premiums is specified by Cabinet Order based on expenses required for granting subsidies as well as the number of society members who are insured persons and their standard remunerations.

⑥The provisions of Article 7-39, Article 29, paragraph (2), and Article 185, paragraph (3) apply to the business referred to in paragraph (1). In this case, "business or assets" in Article 7-39, paragraph (1) is deemed to be replaced with "business", "articles of incorporation" in the same paragraph is deemed to be replaced with "constitution", "the preceding paragraph, or if it is found that the continuation of business of a designated health insurance society which has violated the provisions of paragraph (2) of the preceding Article, of a designated health insurance society which fails to follow the request referred to in paragraph (3) of the same Article, or of another designated health insurance society as specified by Cabinet Order is difficult due to the status of services or property or other reasons" in Article 29, paragraph (2) is deemed to be replaced with "Article 2, paragraph (6) of the Supplementary Provisions", and "promoting the common welfare of insured persons who are members of a health insurance society" in Article 185, paragraph (3) is deemed to be replaced with "promoting the business referred to in Article 2, paragraph (1) of the Supplementary Provisions".

⑦The provisions of Article 158, Article 159, Article 159-3, Article 161, Article 162, Article 164, Article 165, Article 167 and Article 193 apply mutatis mutandis to the adjusted insurance premium pursuant to the provisions of paragraph (3).

⑧Notwithstanding the provisions of Article 160, paragraph (8) as applied mutatis mutandis to paragraph (13) of the same article, the authorization referred to in Article 160, paragraph (8) is not required for the determination of a change in the general insurance rate that does not cause a change in the combined rate of the general insurance rate and adjustment rate for insurance premiums.

⑨When a determination is made pursuant to the provisions of the preceding paragraph, the Minister of Health, Labour and Welfare must be notified of the general insurance rate after the change.

The national government is to, as specified by Cabinet Order, bear, with respect to the federation, part of the expenses required for the granting of the subsidies under paragraph (1) of the preceding Article to the societies specified by Cabinet Order, within the scope of the budget.

①A person who was an insured person with membership in a health insurance society authorized by the Minister of Health, Labour and Welfare as meeting the requirements specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as a "specified health insurance society" in this Article) and who is specified by the specified health insurance society among those who should be persons with retirement insurance as prescribed in Article 8-2, paragraph (1) of the National Health Insurance Act before amendment pursuant to the provisions of Article 13 of the Amending Act may become an insured person of the specified health insurance society (hereinafter referred to as a "special retired insured person") by submitting a request to the specified health insurance society; provided, however, that this does not apply in cases of an insured person with optional and continued coverage.

②A special retired insured person may not be insured by two or more insurers (including mutual aid associations) at the same time.

③A special retired insured person acquires such eligibility on the date on which the request referred to in paragraph (1) is accepted.

④With regard to the standard monthly remuneration amount of a special retired insured person, notwithstanding the provisions of Articles 41 through 44, when the amount specified by the specified health insurance society in the range of the average standard monthly remuneration amount for the same month of all insured persons other than special retired insured persons administered by the specified health insurance society on September 30 in the preceding year (for the standard monthly remuneration amount from January to March, the year prior to the preceding year) is deemed to be the monthly remuneration amount forming the basis of the standard monthly remuneration amount, that standard monthly remuneration amount is applied.

⑤Notwithstanding the provisions of Article 104, injury and sickness allowance is not paid to a special retired insured person.

⑥A special retired insured person is deemed to be an insured person with optional and continued coverage for the purpose of the application of the provisions of this Act (excluding Article 38, items (ii), (iv) and (v)). In this case, the phrase "two years have elapsed since the day on which the person became an insured person with optional and continued coverage" in item (i) of that Article is deemed to be replaced with "the person ceases to fall under those who should be persons with retirement insurance as prescribed in Article 8-2, paragraph (1) of the National Health Insurance Act before amendment pursuant to the provisions of Article 13 of the Amending Act", the term "insurer" in item (iii) of that Article with "specified health insurance society prescribed in Article 3, paragraph (1) of the Supplementary Provisions", and the phrase "to the insurer" in item (vii) of that Article with "to the specified health insurance society prescribed in Article 3, paragraph (1) of the Supplementary Provisions".

⑦Special provisions concerning insurance benefits for special retired insured persons and other necessary matters concerning special retired insured persons are specified by Cabinet Order.

①A health insurance society established by a merger referred to in Article 23, paragraph (3) or a health insurance society that remains after a merger falling under all of the following requirements (hereinafter referred to as "regional health insurance society " in this Article) may determine unequal general insurance rates in the range prescribed in Article 160, paragraph (1) as applied mutatis mutandis to paragraph (13) of the same paragraph within the fiscal year in which the merger occurred and the subsequent five years:

②Authorization must be obtained from the Minister of Health, Labour and Welfare for the determination of the insurance premium rate referred to in the preceding paragraph.

③The authorization procedure for the general insurance premium rate of a regional health insurance society and other necessary matters concerning a regional health insurance society are specified by Cabinet Order.

①A corporation organized by an employer of insured persons (excluding employers of a place of business at which a health insurance society is organized) and those insured persons or another organization specified by Cabinet Order (referred to as a "corporation") and approved by the Minister of Health, Labour and Welfare as one that meets the requirements prescribed by Cabinet Order (hereinafter referred to as an "approved corporation" in this Article) may provide payment to an insured person for insurance benefits relating to medical treatment for the insured person up to an amount equivalent to the amount of co-payment paid by the insured person pursuant to the provisions of Article 74, paragraph (1).

②When a corporation referred to in the preceding paragraph intends to receive approval, it must obtain consent from JHIA in advance.

③An approved corporation may collect expenses to allocate for payment referred to in paragraph (1) from employers or insured persons as specified by Order of the Ministry of Health, Labour and Welfare.

④Necessary matters concerning the business of approved corporations are specified by Order of the Ministry of Health, Labour and Welfare.

Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, in Article 7-2, paragraph (3), the phrase "and the same Act" is deemed to be replaced with ", the same Act" and the phrase ", the Long-Term Care Insurance Act" with "and the bed conversion support payment, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the same Act (hereinafter referred to as "bed conversion support payment, etc."), the Long-Term Care Insurance Act"; in Article 151, the phrase "the contributions under the provisions of Article 173" with "bed conversion support payment, etc. and the contributions under the provisions of Article 173"; in Article 154, paragraph (2) as replaced pursuant to Article 5 of the Supplementary Provisions, the phrase "the aid for the old-old under the provisions of the Act on Assurance of Medical Care for Elderly People" with "the aid for the old-old under the provisions of the Act on Assurance of Medical Care for Elderly People and the bed conversion support payment prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act"; in Article 155, paragraph (1) and Article 160, paragraph (3), item (ii), the phrase "aid for the old-old, etc." with "aid for the old-old, etc. and bed conversion support payment, etc."; in paragraph (14) of Article 160, the phrase "the amount of aid for the old-old, etc." with "the amount of aid for the old-old, etc. and bed conversion support payment, etc."; in Article 173, paragraph (1) and Article 176, the phrase "aid for the old-old, etc." with "aid for the old-old, etc. and bed conversion support payment, etc."; and in Article 2, paragraph (1) of the Supplementary Provisions, the phrase "aid for the old-old, etc." with "aid for the old-old, etc., bed conversion support payment, etc.".

In fiscal year 2024 and fiscal year 2025, in Article 152-4, the phrase "multiplying the amount calculated" is deemed to be replaced with "multiplying an amount equivalent to one half of the amount calculated", and in Article 152-5, the phrase "multiplying the amount of expenses required" with "multiplying an amount equivalent to one half of the amount of expenses required".

For the time being, the phrase "a rate specified by Cabinet Order within a range from 0.13 to 0.20" in Article 153, the phrase "the rate specified by Cabinet Order prescribed in the preceding Article" in Article 154, paragraph (1), the phrase "the rate specified by Cabinet Order prescribed in that Article" in paragraph (2) of that Article, and the phrase "the rate specified by Cabinet Order prescribed in Article 153" in the following Article are deemed to be replaced with "0.164".

Until the date specified by Cabinet Order prescribed in Article 2 of the Supplementary Provisions of the Act on Assurance of Medical Care for Elderly People, in addition to the expenses prescribed in Articles 151, 153 and 154, the national treasury subsidizes the amount obtained by multiplying the amount of expenses required for the payment of the bed conversion support payment prescribed in Article 7, paragraph (1) of the Supplementary Provisions of that Act that JHIA is to contribute (excluding that pertaining to specially-insured day laborers) by the rate specified by Cabinet Order prescribed in Article 153.

In fiscal year 2026, notwithstanding the provisions of Articles 153 and 154, Articles 4-2 and 5 of the Supplementary Provisions and the preceding Article, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and the preceding Article as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by adding 50,008,597,000 yen to the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In fiscal year 2027, notwithstanding the provisions of Articles 153 and 154, Articles 4-2, 5 and 5-2 of the Supplementary Provisions, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and Article 5-2 of the Supplementary Provisions as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by adding 50,008,597,000 yen to the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In fiscal year 2028, notwithstanding the provisions of Articles 153 and 154, Articles 4-2, 5 and 5-2 of the Supplementary Provisions, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and Article 5-2 of the Supplementary Provisions as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by adding 50,008,597,000 yen to the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In fiscal year 2029, notwithstanding the provisions of Articles 153 and 154, Articles 4-2, 5 and 5-2 of the Supplementary Provisions, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and Article 5-2 of the Supplementary Provisions as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In fiscal year 2030, notwithstanding the provisions of Articles 153 and 154, Articles 4-2, 5 and 5-2 of the Supplementary Provisions, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and Article 5-2 of the Supplementary Provisions as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In any one business year in or after fiscal year 2031, notwithstanding the provisions of Articles 153 and 154, Articles 4-2, 5 and 5-2 of the Supplementary Provisions, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and Article 5-2 of the Supplementary Provisions as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).

In the case where it is expected that it will be necessary to raise JHIA's general insurance rate in order to maintain its fiscal balance, in light of the outlook for revenue and expenditure of health insurance services prepared by JHIA as prescribed in Article 160, paragraph (5), the government is to conduct a review of the provisions of Articles 153 and 154 and Article 5 of the Supplementary Provisions, taking into account trends in the general insurance rates of insurers other than JHIA, the fiscal situation of the national government, and other changes in the socioeconomic situation, etc., and, if it finds it necessary, to take required measures based on the results.

With regard to the application of this Act, the Promotion and Mutual Aid Corporation for Private Schools of Japan is deemed to be a mutual aid association, and subscribers to the Private School Personnel Mutual Aid System pursuant to the provisions of the Private School Personnel Mutual Aid Association Act are deemed to be members of the mutual aid association.

①Notwithstanding the provisions of Article 156, paragraph (1), item (ii) and Article 157, paragraph (2), a health insurance society may, as specified by its articles of incorporation, make the amount of insurance premium relating to an insured person other than an item (ii) insured person (limited to a person who has a dependent who is an item (ii) insured person; hereinafter referred to as a "specified insured person" in this Article and the following Article) the sum of the amount of general insurance premium, etc. and the amount of long-term care insurance premium.

②With regard to the application of Article 156, paragraph (3) to a specified insured person whose amount of insurance premium has been made the sum of the amount of general insurance premium, etc. and the amount of long-term care insurance premium pursuant to the provisions of the preceding paragraph, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "Article 7, paragraphs (1) and (3) of the Supplementary Provisions".

③The provisions of Article 156, paragraph (2) apply mutatis mutandis to the case where a dependent who is an item (ii) insured person (limited to a dependent of a specified insured person whose amount of insurance premium has been made the sum of the amount of general insurance premium, etc. and the amount of long-term care insurance premium pursuant to the provisions of paragraph (1)) ceases to fall under the category of item (ii) insured person.

④Necessary matters concerning special provisions on the calculation of the long-term care insurance rate of a health insurance society that has made the amount of insurance premium relating to specified insured persons the sum of the amount of general insurance premium, etc. and the amount of long-term care insurance premium pursuant to the provisions of paragraph (1) are specified by Cabinet Order.

①A health insurance society approved by the Minister of Health, Labour and Welfare as meeting the requirements specified by Cabinet Order (hereinafter referred to as an "approved health insurance society" in this Article) may, notwithstanding the provisions of Article 156, paragraph (1), item (i), Article 157, paragraph (2), Article 160, paragraph (16) and paragraph (1) of the preceding Article, make the amount of insurance premium relating to an insured person who is an item (ii) insured person (including a specified insured person whose amount of insurance premium has been made the sum of the amount of general insurance premium, etc. and the amount of long-term care insurance premium pursuant to the provisions of that paragraph; the same applies in paragraph (4)) the sum of the amount of general insurance premium, etc. and the amount of special long-term care insurance premium.

②The method for calculating the amount of special long-term care insurance premiums referred to in the preceding paragraph is to be specified in the constitution in accordance with standards specified by Cabinet Order so that the total amount of special long-term care insurance premiums of an approved health insurance society each fiscal year and the amount of long-term care payments to be paid by the approved health insurance society are equal.

③Cabinet Order referred to in the preceding paragraph is specified in consideration of standards specified by Cabinet Order prescribed in Article 129, paragraph (2) of the Long-Term Care Insurance Act.

④Regarding the application of the provisions of Article 162 to an insured person who is an item 2 insured person of an approved health insurance society, the phrase "long-term care insurance premiums" in the same Article is replaced with "special long-term care insurance premiums".

With regard to the contributions under Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012) (hereinafter referred to as the "Former Child Allowance Act"), which remains in force pursuant to Article 11 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraph (1) of the Act on the Payment of Children's Allowance in Fiscal 2010, etc. (Act No. 19 of 2010), the provisions of Article 159-2 apply mutatis mutandis. In this case, the phrase "Article 69 of the Act on Support for Children and Child-rearing" in that Article is deemed to be replaced with "Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012), which remains in force pursuant to Article 11 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraph (1) of the Act on the Payment of Children's Allowance in Fiscal 2010, etc. (Act No. 19 of 2010)", and the phrase "children and child-rearing contribution" with "children's allowance contribution".

With regard to the contributions under Article 20 of the Former Child Allowance Act that remains in force pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraphs (1), (3) and (5) of the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 (Act No. 107 of 2011), the provisions of Article 159-2 apply mutatis mutandis. In this case, the phrase "and Article 69 of the Act on Support for Children and Child-rearing" in that Article is deemed to be replaced with "as well as Article 20 of the Child Allowance Act (Act No. 73 of 1971) prior to the amendment by Article 1 of the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012), which remains in force pursuant to Article 12 of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act as applied pursuant to Article 20, paragraphs (1), (3) and (5) of the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 (Act No. 107 of 2011)", and the phrase "children and child-rearing contribution" with "children's allowance contribution".

①For the time being, a part-time worker employed at an applicable place of business who is a worker listed in the items of Article 7 of the Minimum Wage Act (Act No. 137 of 1959) to whom that Article applies, and whose amount of remuneration (excluding what is specified by Order of the Ministry of Health, Labour and Welfare as equivalent to the wages listed in the items of Article 4, paragraph (3) of that Act), as calculated pursuant to Order of the Ministry of Health, Labour and Welfare in the same manner as provided in Article 42, paragraph (1), is less than 88,000 yen (hereinafter in this Article referred to as a "specified person under the reduced minimum wage exception"), may not become an insured person, notwithstanding Article 3, paragraph (1) (excluding the proviso).

②If a specified person under the reduced minimum wage exception makes a request, pursuant to Order of the Ministry of Health, Labour and Welfare, to the person who administers the insurance of the insured persons employed at that place of business (in the case where that person is the JHIA, the Minister of Health, Labour and Welfare), the specified person may become an insured person, notwithstanding the preceding paragraph.

③A person who has made the request under the preceding paragraph acquires eligibility as an insured person under the provisions of that paragraph from the day on which the request is accepted, when it is accepted.

④In the case where an insured person comes to fall under a specified person under the reduced minimum wage exception and continues to be employed at the same place of business, the person is deemed to have become an insured person under the provisions of paragraph (2) from the day on which the person came to fall under that category, notwithstanding paragraphs (1) and (2).

⑤An insured person under the provisions of paragraph (2) (including a person deemed to be such an insured person under the provisions of the preceding paragraph; the same applies in the following paragraph) may at any time make a request to the insurer, etc. pursuant to Order of the Ministry of Health, Labour and Welfare and lose eligibility as that insured person.

⑥An insured person under the provisions of paragraph (2) loses eligibility as that insured person from the day following the day on which the person comes to fall under any of the items of Article 36 or any of the following items (or, if the person acquires eligibility as an insured person again on the day on which that fact arose, that day).

⑦The request under paragraph (2) must be made at the same time as the request under paragraph (2) of Article 4-6 of the Supplementary Provisions of the Employees' Pension Insurance Act in the case of a specified person under the reduced minimum wage exception who is able to make that request, and the request under paragraph (5) must be made at the same time as the request under paragraph (5) of that Article in the case of a specified person under the reduced minimum wage exception who is able to make the request under paragraph (5) of that Article.

⑧Beyond what is provided for in paragraphs (1) through (6), necessary matters concerning the acquisition and loss of eligibility as an insured person are specified by Cabinet Order.

⑨In paragraph (1), "part-time worker" means a person who falls under any of the following items and does not fall under any of the items of Article 3, paragraph (1).

The rate of 14.6% per year and the rate of 7.3% per year for the delinquent charges prescribed in Article 181, paragraph (1) are, for the time being and notwithstanding the provisions of that paragraph, in the case where the special base rate for delinquent tax for each year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies hereinafter in this Article) is less than 7.3% per year, during that year, for the rate of 14.6% per year, the rate obtained by adding 7.3% per year to that special base rate for delinquent tax, and for the rate of 7.3% per year, the rate obtained by adding 1% per year to that special base rate for delinquent tax (if the rate so added exceeds 7.3% per year, 7.3% per year).

①With regard to the authority of the Minister of Health, Labour and Welfare pursuant to the provisions of Article 25 of the Supplementary Provisions of the Amending Act and other provisions that specify transitional measures and that are specified by Order of the Ministry of Health, Labour and Welfare, the affairs to which the authority pertains are to be implemented by JPS, pursuant to the provisions of Articles 204 through 205-3 of Health Insurance Act (referred to as "New Health Insurance Act" in the following paragraph) after amendment pursuant to the provisions of Article 23 of the Supplementary Provisions of the Japan Pension Service Act (Act No. 109 of 2007).

②In the case of the preceding paragraph, necessary matters concerning technical replacement of terms regarding the application of the provisions of Article 204 through Article 205-3 of the New Health Insurance Act and other matters necessary for the application of those provisions are specified by Order of the Ministry of Health, Labour and Welfare.