Supplementary Provisions, Article 23

①The employer of a place of business or office that became an applicable place of business pursuant to the provisions of Article 6, paragraph (3) of the Employees' Pension Insurance Act as Amended by the item (xiv) Provisions on or after October 1, 2035, or the employer of any other place of business or office specified by Cabinet Order (excluding an employer that has already made the application under this paragraph; the same applies hereinafter in this paragraph) may, if the employer applies to an implementing organization, as provided by order of the competent ministry, during the period up to the month preceding the month that includes the day on which two years have elapsed from the day on which it became that applicable place of business (for the employer of a place of business or office specified by Cabinet Order, the date specified by Cabinet Order), increase, for the time being, notwithstanding Article 82, paragraph (1) of the Employees' Pension Insurance Act and the preceding Article, the ratio of the burden to be borne by the employer for the employees' pension insurance premiums pertaining to part-time insureds employed at the applicable place of business (excluding those pertaining to the standard bonus amount decided under Article 24-4, paragraph (1) of that Act and those not paid by the due date designated under Article 86, paragraph (1) of that Act; hereinafter in this paragraph referred to as "employees' pension insurance premiums for part-time insureds") to the ratio obtained by adding 50/100 to the increased burden ratio. In this case, of the amount of employees' pension insurance premiums for part-time insureds, the amount obtained by multiplying the increased burden ratio by the amount equivalent to the amount obtained by multiplying the standard monthly remuneration for part-time insureds by the insurance premium rate prescribed in Article 81, paragraph (4) of the Employees' Pension Insurance Act is deemed not to have required collection.

②The provisions of paragraphs (3) through (11) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph are applied. In this case, the necessary replacement of terms for the application of these provisions and other necessary matters are specified by Cabinet Order.