①Until fiscal year 2026, for the purpose of applying Article 84-6, in paragraph (1) of Article 84-6, the phrase "拠出金算定対象額に、" (the amount used to calculate contributions, followed by a comma) is deemed to be replaced with "拠出金算定対象額に" (the amount used to calculate contributions, without that comma), and the phrase "the sum total of the amounts arrived at when the amount used to calculate contributions for the relevant fiscal year is multiplied by each of the rates set forth in the following items" is deemed to be replaced with "the sum total of the amounts arrived at when the amount used to calculate contributions for the relevant fiscal year is multiplied by each of the rates set forth in the following items, plus the amount arrived at when that amount used to calculate contributions is multiplied by the expenditure allocation rate"; in Article 84-6, paragraph (3), item (ii), the phrase "referred to in item (ii) of the following paragraph as the 'percent of revenue from insurance premiums')" is deemed to be replaced with "referred to in item (ii) of the following paragraph as the 'percent of revenue from insurance premiums') multiplied by 50/100"; and in Article 84-6, paragraph (4), item (ii), the phrase "the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1" is deemed to be replaced with "the rate arrived at when the rate arrived at when the percent of revenue from insurance premiums is deducted from the number 1 is multiplied by 50/100".

②The expenditure allocation rate prescribed in Article 84-6, paragraph (1) as applied with terms replaced pursuant to the provisions of the preceding paragraph is the rate arrived at when the rate set forth in item (i) is multiplied by the rate set forth in item (ii).