①In each fiscal year, the national treasury bears an amount equal to one-half of the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance.

②In addition to the expenses prescribed in the preceding paragraph, in each fiscal year, the national treasury bears the required expenses for the performance (excluding performance by the implementing organizations (other than the Minister of Health, Labour and Welfare)) of administrative functions related to employees' pension insurance services (including administrative functions connected with the bearing of basic pension contributions; the same applies in the following paragraph) within the limit of budget.

③Beyond as provided in this Act, the burden of basic pension contributions to be paid by the implementing organizations (other than the Minister of Health, Labour and Welfare; hereinafter the same applies in this paragraph) and the expenses needed for the performance of administrative functions by the implementing organizations are governed by the Acts on mutual aid.

①The government and the implementing organizations collect insurance premiums for allocation to the expenses needed for employees' pension insurance services (including basic pension contributions).

②The government and the implementing organizations are to collect insurance premiums for each month that forms a basis for calculating an insured period.

③The amount of insurance premiums is the amount arrived at when the insurance premium rate is multiplied by the standard monthly remuneration and by the standard bonus amount.

①Notwithstanding the provisions of paragraph (2) of the preceding Article, if the employer of a place of business at which an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3)) is employed has filed a request with the implementing organization as specified by order of the competent ministry, the insurance premiums for the insured for the month specified in each of the following items in accordance with the category of cases set out in that item (limited, for a person whose childcare/parental leave period is one month or less, to the insurance premiums relating to the standard monthly remuneration) are not collected:

②When the provisions of the preceding paragraph are applied to insurance premiums for a category II EPI insured or a category III EPI insured, the phrase "the employer of a place of business at which an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3)) is employed" in that paragraph is deemed to be replaced with "an insured on childcare/parental leave (excluding an insured to whom the provisions of the following Article are applicable; the same applies in paragraph (3))".

③With regard to the application of the provisions of paragraph (1) in the case where an insured is on two or more consecutive instances of childcare/parental leave (including cases specified by Order of the Ministry of Health, Labour and Welfare as equivalent thereto), all of them are deemed to be one instance of childcare/parental leave.

①Notwithstanding the provisions of Article 81, paragraph (2), if the employer of the place of business at which an insured on maternity leave is employed has filed a request with the implementing organization as specified in the order of the competent ministry, the insured's insurance premiums are not collected during the period from the month that includes the day on which the maternity leave begins until the month before the month that includes the day after the maternity leave end date.

②When the provisions of the preceding paragraph are applied to a category II EPI insured or a category III EPI insured, the phrase "the employer of a place of business at which an insured on maternity leave is employed" in that paragraph is deemed to be the phrase "an insured on maternity leave".

①The insured and the employer employing the insured each bear half the cost of the insurance premiums.

②An employer has the obligation to pay the insurance premiums borne by the insureds it employs and those that it bears itself.

③If an insured is employed by two or more places of business or ships at the same time, the amount of insurance premiums that is to be borne by each employer and the obligation to pay insurance premiums is as prescribed by Cabinet Order.

④When the provisions of paragraph (1) are applied to a category II EPI insured, the phrase "the employer employing the insured each bear half the cost of the insurance premiums" in that paragraph is deemed to be the phrase "the employer (including an employee organization as provided for in Article 99 paragraph (6) of the National Public Officers Mutual Aid Association Act and other persons specified by Cabinet Order) employing the insured each bear half the cost of the insurance premiums, as specified by Cabinet Order".

⑤When the provisions of paragraph (1) are applied to a category III EPI insured, the phrase "the employer employing the insured each bear half the cost of the insurance premiums" in that paragraph is deemed to be the phrase "the employer (including a prefecture who bears the salary pursuant to the provisions of Article 1 or Article 2 of the Act on Sharing of Salaries for Personnel of Municipal Schools (Act No. 135 of 1948)) employing the insured each bear half the cost of the insurance premiums, as specified by Cabinet Order".

①The insurance premiums for each month must be paid by the last day of the following month.

②If the Minister of Health, Labour and Welfare has learned that the amount of insurance premiums for which a payment notice has been issued exceeds the amount of insurance premiums that the person obligated to pay is to pay, or has learned that an amount of insurance premiums that was paid exceeds the amount of insurance premiums that the person obligated to pay was to pay, the payment notice for the portion in excess may be deemed to have been issued with a payment due date that was moved forward, or the payment of the portion in excess may be deemed to have been made for a payment due date that was moved forward, for any insurance premiums that are to be paid by a due date within the six months after the day following the date of the payment notice or the date of the payment.

③If it is deemed pursuant to the provisions of the preceding paragraph that a payment notice has been issued or a payment has been made for a payment due date that was moved forward, the Minister of Health, Labour and Welfare must notify the person obligated to pay to that effect.

If a person obligated to pay files a request indicating that the person wishes to entrust insurance premium payments made by withdrawing cash from the person's deposits or savings to the financial institution with which the person has a deposit or savings account, the Minister of Health, Labour and Welfare may approve the request only if it is found that payments will be reliable and that the approval of the request will be beneficial to the collection of insurance premiums.

①If remuneration is paid to an insured in currency, the employer may deduct the insurance premiums that the insured is to bear in connection with the previous month's standard monthly remuneration (or, if the insured ceased to be employed by that place of business or ship, the insurance premiums that the insured is to bear in connection with the previous and current months' standard monthly remuneration) from the insured's remuneration.

②If a bonus is paid to an insured in currency, the employer may deduct from the relevant bonus the amount equal to the insurance premiums that the insured is to bear in connection with the standardized amount of the bonus.

③If an employer deducts insurance premiums pursuant to the preceding two paragraphs, it must prepare a calculation sheet concerning the deduction of the insurance premiums and notify the relevant insured of the amount deducted.

Notwithstanding the provisions of Article 81-2, paragraph (1) and paragraph (3), Article 81-2-2, paragraph (1), Article 82, paragraph (2) and paragraph (3), and the provisions of the preceding three Articles, the collection, payment, and deduction of insurance premiums associated with a category II EPI insured, a category III EPI insured, or a category IV EPI insured is as prescribed by the mutual aid Acts.

Pursuant to Cabinet Order, every fiscal year, the government delivers as a subsidy to the relevant implementing organization (other than the Minister of Health, Labour and Welfare; the same applies hereinafter in this Article, in Article 84-5, Article 84-6, Article 84-8, and Article 84-9) an amount calculated as constituting the things that Cabinet Order specifies as the needed expenses for the insurance benefits under the provisions of this Act for each implementing organization and the expenses for the things that Cabinet Order prescribes as benefits that are equivalent to these for each implementing organization (hereinafter referred to as "expenses for EPI benefits and their equivalent").

Pursuant to Cabinet Order, every fiscal year, the Pension Fund Association for Local Government Officials delivers as a subsidy to the relevant mutual aid association of prefectural government employees an amount calculated as constituting the expenses for EPI benefits and their equivalent for each mutual aid association of local government officials (or, for the National Federation of Mutual Aid Associations for Municipal Personnel, in the case of mutual aid associations for designated city personnel, mutual aid associations for municipal personnel, and mutual aid associations for city personnel,; the same applies hereinafter in this Article and Article 84-7).

①An implementing organization pays contributions every fiscal year.

②The amount arrived at when the total amount of contributions paid by implementing organizations pursuant to the provisions of the preceding paragraph and the total amount of the premium-funded portion of basic pension contributions (meaning the amount calculated when an amount equivalent to one-half the amount of basic pension contributions provided for in Article 80, paragraph (1), Article 99, paragraph (4), item (iii) of the National Public Officers Mutual Aid Association Act, Article 113, paragraph (4), item (ii) of the Local Public Officers, etc. Mutual Aid Association Act, or Article 35, paragraph (1) of the Private School Personnel Mutual Aid Association Act is deducted from the basic pension contributions; the same applies in paragraph (1) and paragraph (2) of the following Article and Article 23, paragraph (2), item (i) of the Supplementary Provisions) borne or paid by the government and the implementing organizations are deducted from the amount used to calculate contributions prescribed in paragraph (1) of the following Article is borne by the national government which is an executor of employees' pension insurance.

③When the current budget status and projections report is compiled, the Minister of Health, Labour and Welfare is to calculate the estimated amount in the future with regard to the contributions to be paid by implementing organizations pursuant to the provisions of paragraph (1) and the burden of the national government under the provisions of the preceding paragraph.