①With regard to the revision or setting of the revaluation rate (meaning the revaluation rate prescribed in Article 43, paragraph (1) of that Act; the same applies hereinafter in this paragraph and in paragraph (1), item (i) of the following Article), the previous-amount revision rate (meaning the previous-amount revision rate under Article 21, paragraph (2) of the Supplementary Provisions of the 2000 Amendment Act as amended by Article 27; the same applies hereinafter in this paragraph and in paragraph (1), item (i) of the following Article), or any other rate specified by Cabinet Order (hereinafter referred to as "revaluation rates, etc." in this Article and the following Article) applicable to those, among the beneficiaries of pension insurance benefits under the Employees' Pension Insurance Act (limited to those specified by Cabinet Order) and of other benefits specified by Cabinet Order (hereinafter referred to as "beneficiaries" in this Article and the following Article), who belong to a category (meaning a category of beneficiaries set forth in the items of the Appended Table of the Employees' Pension Insurance Act as amended by Article 7; the same applies hereinafter in this Article and the following Article) in which the index set forth in item (i) is equal to or less than the index set forth in item (ii) in the relevant fiscal year, the provisions of Articles 43-4 and 43-5 of the Employees' Pension Insurance Act as amended by Article 7 (including where they are applied mutatis mutandis in Article 17-2, paragraph (6) of the Supplementary Provisions of that Act and where they are followed in Article 21, paragraph (4) of the Supplementary Provisions of the 2000 Amendment Act as amended by Article 27; the same applies hereinafter in this Article and the following Article) do not apply until fiscal year 2014.

②With regard to the application of Articles 43-4 and 43-5 of the Employees' Pension Insurance Act as amended by Article 7 to the revision or setting of revaluation rates, etc. applicable to those, among the beneficiaries, who belong to a category in which, in the relevant fiscal year, the index set forth in item (i) of the preceding paragraph exceeds the index set forth in item (ii) of that paragraph and the adjustment rate prescribed in Article 43-4, paragraph (4), item (i) of the Employees' Pension Insurance Act as amended by Article 7 (hereinafter referred to as the "adjustment rate" in this paragraph and paragraph (2) of the following Article) is less than the ratio of the index set forth in item (ii) of that paragraph to the index set forth in item (i) of that paragraph, that ratio is deemed to be the adjustment rate.

①In fiscal year 2015, with regard to the revision or setting of revaluation rates, etc. applicable to those, among the beneficiaries, who belong to a category in which the index set forth in item (i) is equal to or less than the index set forth in item (ii), the provisions of Articles 43-4 and 43-5 of the Employees' Pension Insurance Act as amended by Article 7 do not apply.

②With regard to the application of Articles 43-4 and 43-5 of the Employees' Pension Insurance Act as amended by Article 7 to the revision or setting of revaluation rates, etc. applicable to those, among the beneficiaries, who belong to a category in which, in fiscal year 2015, the index set forth in item (i) of the preceding paragraph exceeds the index set forth in item (ii) of that paragraph and the adjustment rate is less than the ratio of the index set forth in item (ii) of that paragraph to the index set forth in item (i) of that paragraph, that ratio is deemed to be the adjustment rate.

①In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2004, the phrase "one-half" in that paragraph is replaced with "one-third".

②In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in fiscal year 2004, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears 20,628,576,000 yen in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to the preceding paragraph.

③In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2005, the phrase "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" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 11/1,000 to one-third".

④In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in fiscal year 2005, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears 82,160,355,000 yen in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to the preceding paragraph.

⑤In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in fiscal year 2006, the phrase "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" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 25/1,000 to one-third".

⑥In the application of Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 in each fiscal year from fiscal year 2007 to the year before the specified fiscal year, the phrase "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" in that paragraph is replaced with "an amount obtained by multiplying the amount of basic pension contributions that is to be borne by the government as an executor of employees' pension insurance by the rate obtained by adding 32/1,000 to one-third".

In order to meet part of the basic pension contributions that the government, as the administrator of employees' pension insurance in each fiscal year from fiscal year 2009 through fiscal year 2013, bears pursuant to Article 94-2, paragraph (1) of the National Pension Act, the national treasury bears, for each of those fiscal years, in addition to the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to paragraph (6) of the preceding Article, an amount equivalent to the difference between the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 and the amount prescribed in Article 80, paragraph (1) of the Employees' Pension Insurance Act as amended by Article 7 as read pursuant to paragraph (6) of the preceding Article. In this case, that amount is to be secured, in fiscal year 2009, by making use of the transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the General Account under Article 3, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds and Transfers from the Fiscal Investment and Loan Program Special Account to Secure Financial Resources Necessary for Fiscal Management; in fiscal year 2010, by making use of the transfer from the Fiscal Loan Fund Account of the Fiscal Investment and Loan Program Special Account to the General Account under Article 3, paragraph (1) of the Act on Special Measures, etc. for the Issuance of Government Bonds for Fiscal Management in Fiscal Year 2010; in fiscal year 2011, by making use of the proceeds from the issuance of government bonds issued pursuant to Article 69, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as applied pursuant to the provisions of paragraph (2) of that Article; and, in fiscal year 2012 and fiscal year 2013, by making use of the proceeds from the issuance of government bonds issued pursuant to Article 4, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds to Secure Financial Resources Necessary for Fiscal Management.

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.