In the case of calculating the amount of an old-age pension, aggregated old-age pension or special old-age pension under the former Mariners Insurance Act that is paid to a person prescribed in paragraph (1) of the preceding Article who has a period as an insured covered by employees' pension insurance on or after April 1, 2003 (limited to a period as an insured covered by employees' pension insurance that is deemed, pursuant to the provisions of other laws and regulations, to be a period as an insured under Mariners Insurance under the former Mariners Insurance Act (hereinafter in this Article referred to as the "period as an insured mariner under Employees' Pension Insurance")), the amount provided for in Article 35, item (ii) of the former Mariners Insurance Act, which remains in force pursuant to the provisions of paragraph (3) of the preceding Article (including where it is followed under Article 39-3 of the former Mariners Insurance Act), is, notwithstanding those provisions, the total of the amounts set forth in the following items.

The provisions of Article 17-7 of the Supplementary Provisions of the Employees' Pension Insurance Act apply mutatis mutandis to an old-age pension, aggregated old-age pension or special old-age pension under the former Mariners Insurance Act that is paid to a person prescribed in Article 86, paragraph (1) of the Supplementary Provisions. In this case, necessary technical replacement of terms is specified by Cabinet Order.

The government that administers Mariners Insurance is to bear the amount calculated as specified by Cabinet Order as the amount equivalent to the reserve Funds pertaining to the expenses required for the pension insurance benefits and withdrawal allowance that are to be paid by the government that administers employees' pension insurance pursuant to the provisions of paragraph (2) of the preceding Article, the pension insurance benefits, withdrawal allowance and disability allowance for causes other than duty that are to be paid by the government that administers employees' pension insurance pursuant to the provisions of paragraph (11) of that Article, and the expenses required for pension insurance benefits that are calculated on the basis of a period as an insured under Mariners Insurance that has been deemed to be a period as an insured covered by employees' pension insurance pursuant to the provisions of Article 47, paragraph (1) of the Supplementary Provisions (limited to the amount of the portion based solely on that period).

Of the expenses required for pension insurance benefits for causes arising from duty under the provisions of the former Mariners Insurance Act for which the grounds for payment arose before the Effective Date, the expenses set forth in the following items (excluding the amount equivalent to the expenses to be borne by the national treasury for which, pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Mariners Insurance Act (Act No. 103 of 1947), the provisions then in force continue to govern) are borne, as specified by Cabinet Order, by the government that administers workers' accident compensation insurance.

The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date.

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