With respect to the revision of the revision rate that applies from and after the fiscal year in which April 1 of the year three years after the year in which the first day of the fiscal year in which the person entitled to receive the benefit reached 65 years of age falls, falls (referred to as the "base fiscal year" in Article 27-5, paragraph (1), item (ii) and paragraph (3), item (i)) (hereinafter referred to as the "revision rate from the base fiscal year"), the price change rate (or, when the price change rate exceeds the nominal net wage change rate, the nominal net wage change rate) is, notwithstanding the provisions of the preceding Article, taken as the basis.
受給権者が六十五歳に達した日の属する年度の初日の属する年の三年後の年の四月一日の属する年度（第二十七条の五第一項第二号及び第三項第一号において「基準年度」という。）以後において適用される改定率（以下「基準年度以後改定率」という。）の改定については、前条の規定にかかわらず、物価変動率（物価変動率が名目手取り賃金変動率を上回るときは、名目手取り賃金変動率）を基準とする。
The measures for revising the revision rate from the base fiscal year under the provisions of the preceding paragraph are specified by Cabinet Order.