①The government, as the administrator of employees' pension insurance, is to pay to each implementing organization, each fiscal year, the estimated amount of the grant pertaining to that implementing organization for that fiscal year, as provided by Order of the Ministry of Health, Labour and Welfare.

②The estimated amount of the grant under the preceding paragraph is to be determined by the Minister of Health, Labour and Welfare for each fiscal year.

③If the Minister of Health, Labour and Welfare finds that the estimated amount of the grant determined pursuant to the provisions of the preceding paragraph is clearly insufficient in light of the state of payment of the insurance benefits under the provisions of the Act and the benefits listed in the items of Article 4-2-3 (limited to the portion pertaining to the expenses for EPI benefits and their equivalent prescribed in Article 84-3 of the Act; the same applies hereinafter in this paragraph, Article 4-2-7 and Article 4-2-11, paragraph (3)) for that fiscal year, and that this will impede the insurance benefits under the provisions of the Act and the benefits listed in the items of Article 4-2-3 for that fiscal year, the Minister may change the estimated amount of the grant in paragraph (1).

④If the Minister of Health, Labour and Welfare has changed the estimated amount of the grant pursuant to the provisions of the preceding paragraph, the government, as the administrator of employees' pension insurance, must pay to the implementing organization, as provided by Order of the Ministry of Health, Labour and Welfare, a grant in the amount obtained by deducting the estimated amount of the grant pertaining to that implementing organization determined by the Minister of Health, Labour and Welfare pursuant to the provisions of paragraph (2) from the estimated amount of the grant after the change pertaining to the implementing organization.

⑤When establishing the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (1) and the preceding paragraph, the Minister of Health, Labour and Welfare must consult the minister having jurisdiction over the implementing organization.

⑥The Minister of Health, Labour and Welfare must consult the minister having jurisdiction over the implementing organization when determining the estimated amount of the grant in paragraph (1) pursuant to the provisions of paragraph (2), or when intending to change the estimated amount of the grant in paragraph (1) pursuant to the provisions of paragraph (3).

①If, in a fiscal year, the amount obtained by adding together the estimated amounts of the grant paid to an implementing organization pursuant to the provisions of paragraph (1) or paragraph (4) of the preceding Article is less than the amount of the grant pertaining to that implementing organization for that fiscal year calculated pursuant to the provisions of Article 4-2-4, the government, as the administrator of employees' pension insurance, is to pay the shortfall to that implementing organization by the fiscal year after next, as provided by Order of the Ministry of Health, Labour and Welfare.

②If, in a fiscal year, the amount obtained by adding together the estimated amounts of the grant received pursuant to the provisions of paragraph (1) or paragraph (4) of the preceding Article exceeds the amount of the grant pertaining to the implementing organization for that fiscal year calculated pursuant to the provisions of Article 4-2-4, the implementing organization must, as provided by Order of the Ministry of Health, Labour and Welfare, apply the excess amount to the grant that the government, as the administrator of employees' pension insurance, is to pay to the implementing organization by the fiscal year after next, and return any remainder if there is one.

③When establishing the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding two paragraphs, the Minister of Health, Labour and Welfare must consult the minister having jurisdiction over the implementing organization.

The Pension Fund Association for Local Government Officials is to pay, as provided by Order of the Ministry of Internal Affairs and Communications, to each Local Public Servants Mutual Aid Association that makes up the Pension Fund Association for Local Government Officials (in the case of a constituent association, the National Federation of Mutual Aid Associations for Municipal Personnel; the same applies hereinafter in this Article, Article 4-2-13 and Article 8-8, paragraph (2), item (i)), an amount of the grant equivalent to the portion pertaining to the insurance benefits under the provisions of the Act and the benefits listed in the items of Article 4-2-3 that the Local Public Servants Mutual Aid Association pays.

①The total amount of standardized remuneration at the implementing organization prescribed in Article 84-6, paragraph (3), item (i) of the Act is the total of the total amounts of the standardized remuneration (meaning the standardized remuneration prescribed in Article 28 of the Act; the same applies in the following paragraph) of the insured persons who are members prescribed in that item or the insured persons who are subscribers to the private school teachers and staff mutual aid system, of that implementing organization as of the last day of each month of each fiscal year, calculated for each implementing organization.

②The amount calculated as provided by Cabinet Order as the total standardized remuneration of the insured persons covered by employees' pension insurance prescribed in Article 84-6, paragraph (3), item (i) of the Act is the total of the total amounts of the standardized remuneration of the insured persons as of the last day of each month of each fiscal year.

The matters specified by Cabinet Order prescribed in Article 84-6, paragraph (3), item (ii) of the Act are as follows:

The matters specified by Cabinet Order as equivalent to the reserves in the employees' pension section of the pension special account prescribed in Article 84-6, paragraph (4), item (i) of the Act are as follows:

①Each implementing organization must, each fiscal year, pay the estimated contribution (meaning a contribution (meaning the contribution prescribed in Article 84-5, paragraph (1) of the Act; the same applies hereinafter) in the amount arrived at by adding them together, being the amount arrived at by multiplying the estimated amount of the amount used to calculate contributions for that fiscal year (meaning the amount used to calculate contributions prescribed in Article 84-6, paragraph (1) of the Act; the same applies hereinafter) by the estimated value of the standardized remuneration allocation rate prescribed in item (i) of that paragraph for that implementing organization for that fiscal year (hereinafter referred to as the "estimated standardized remuneration allocation rate"), and the amount arrived at by multiplying the estimated amount of the amount used to calculate contributions for that fiscal year by the estimated value of the reserves allocation rate prescribed in item (ii) of that paragraph for that implementing organization (hereinafter referred to as the "estimated reserves allocation rate"); the same applies in paragraph (4)) to the government, as the administrator of employees' pension insurance, as provided by Order of the Ministry of Health, Labour and Welfare.

②The estimated amount of the amount used to calculate contributions in the preceding paragraph, and the estimated standardized remuneration allocation rate and the estimated reserves allocation rate, are to be determined by the Minister of Health, Labour and Welfare for each fiscal year.

③If the Minister of Health, Labour and Welfare finds that the estimated amount of the amount used to calculate contributions determined pursuant to the provisions of the preceding paragraph is clearly insufficient in light of the state of payment of the insurance benefits under the provisions of the Act and the benefits listed in the items of Article 4-2-3 for that fiscal year, and that this will impede the insurance benefits under the provisions of the Act and the benefits listed in the items of that Article for that fiscal year, the Minister may change the estimated amount of the amount used to calculate contributions in paragraph (1).

④If the Minister of Health, Labour and Welfare has changed the estimated amount of the amount used to calculate contributions pursuant to the provisions of the preceding paragraph, each implementing organization must pay to the government, as the administrator of employees' pension insurance, as provided by Order of the Ministry of Health, Labour and Welfare, a contribution in the amount obtained by taking the amount arrived at by multiplying the estimated amount of the amount used to calculate contributions after the change by the estimated standardized remuneration allocation rate pertaining to that implementing organization for that fiscal year determined by the Minister of Health, Labour and Welfare pursuant to the provisions of paragraph (2) and the amount arrived at by multiplying the estimated amount of the amount used to calculate contributions after the change by the estimated reserves allocation rate pertaining to that implementing organization for that fiscal year determined by the Minister of Health, Labour and Welfare pursuant to the provisions of that paragraph, and deducting the amount of the estimated contribution from the amount arrived at by adding them together.

⑤When establishing the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (1) and the preceding paragraph, the Minister of Health, Labour and Welfare must consult the minister having jurisdiction over the implementing organization.

⑥The Minister of Health, Labour and Welfare must consult with the minister with administrative jurisdiction over the implementing organization when determining, pursuant to the provisions of paragraph (2), the estimated amount of the amount used to calculate contributions in paragraph (1), the estimated standardized remuneration allocation rate and the estimated reserves allocation rate, or when intending to change, pursuant to the provisions of paragraph (3), the estimated amount of the amount used to calculate contributions in paragraph (1).

①If, in a fiscal year, the amount obtained by adding together the amounts of the contributions paid pursuant to the provisions of paragraph (1) or (4) of the preceding Article is less than the amount of the contribution for that fiscal year calculated pursuant to the provisions of Article 84-6, paragraph (1) of the Act, the implementing organization must, as provided by Order of the Ministry of Health, Labour and Welfare, pay the shortfall in the contribution to the government, as the administrator of employees' pension insurance, by the fiscal year after next.

②If, in a fiscal year, the amount obtained by adding together the amounts of the contributions paid by an implementing organization pursuant to the provisions of paragraph (1) or (4) of the preceding Article exceeds the amount of the contribution for that fiscal year calculated pursuant to the provisions of Article 84-6, paragraph (1) of the Act, the government, as the administrator of employees' pension insurance, is to, as provided by Order of the Ministry of Health, Labour and Welfare, apply the excess amount, by the fiscal year after next, to the contribution that the implementing organization is to pay pursuant to the provisions of paragraph (1) of the preceding Article, and refund any remainder if there is one.

③When establishing the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding two paragraphs, the Minister of Health, Labour and Welfare must consult the minister having jurisdiction over the implementing organization.

①The burden of a Local Public Servants Mutual Aid Association under the provisions of Article 84-7 of the Act is to be borne, as provided by Order of the Ministry of Internal Affairs and Communications, in respect of the amount obtained by deducting the premium-funded portion of basic pension contributions borne by that Local Public Servants Mutual Aid Association from the total amount of the amounts obtained by multiplying, by each of the following rates, the sum of the amount of the contributions pertaining to the Pension Fund Association for Local Government Officials for that fiscal year calculated pursuant to the provisions of Article 84-6 of the Act and the premium-funded portion of basic pension contributions (meaning the premium-funded portion of basic pension contributions prescribed in Article 84-5, paragraph (2) of the Act; the same applies hereinafter in this paragraph and in Article 8-8, paragraph (2), item (i)) that the Pension Fund Association for Local Government Officials pays in that fiscal year:

②The standardized remuneration allocation rate of the association in item (i) of the preceding paragraph is the rate arrived at by multiplying the rate listed in item (i) by the rate listed in item (ii).

③The reserves allocation rate of the association in paragraph (1), item (ii) is the rate arrived at by multiplying the rate listed in item (i) by the rate listed in item (ii).

①Among the implementing organizations specified in the items of Article 2-5, paragraph (1) of the Act, the implementing organization specified in one item (hereinafter referred to as the "implementing organization under one item" in this Article) is to, as provided by order of the competent ministry, perform the work, which is to be performed pursuant to the provisions of that paragraph by an implementing organization specified in another item of that paragraph (referred to as the "implementing organization under another item" in the following paragraph), of receiving applications, claims, requests and notifications (limited to those made to that implementing organization under one item; hereinafter referred to as "applications, etc." in this Article) under the provisions of the Act and of orders based on the Act or for implementing the Act (including transitional measures upon amendment of those laws and orders), and of examining the facts pertaining to those applications, etc.

②When establishing the order of the competent ministry prescribed in the preceding paragraph, the minister with administrative jurisdiction over the implementing organization under one item must consult with the minister with administrative jurisdiction over the implementing organization under another item.