Supplementary Provisions, Article 32-3Source of Funds for Expenses Required for Bearing by the National Treasury of Basic Pension Contributions for Employees' Pension Insurance
第三十二条の三（厚生年金保険の基礎年金拠出金の国庫負担に要する費用の財源）
In each fiscal year on or after the specified fiscal year, the Funds for the portion of the expenses borne by the national treasury pursuant to Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 that corresponds to the amount calculated following the example of the first sentence of the preceding Article are to be secured by making use of the increase in consumption tax revenue resulting from the enforcement 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.
特定年度以後の各年度において、第七条の規定による改正後の厚生年金保険法第八十条第一項の規定により国庫が負担する費用のうち前条前段の規定の例により算定した額に相当する費用の財源については、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律の施行により増加する消費税の収入を活用して、確保するものとする。