The amount of the basic pension contribution is the amount obtained by multiplying the amount subject to premium and contribution calculation by the rate calculated each fiscal year, as specified by Cabinet Order, as corresponding to the ratio of the total number of insured persons relating to the relevant government and implementing body for the relevant fiscal year (in the case of the government as the implementer of Employees' Pension Insurance, category 2 insured persons who are category 1 employees' pension insured persons, and category 3 insured persons who are their dependent spouses; in the case of mutual aid associations, etc. as implementing bodies, the insured persons relating to that mutual aid association, etc. (in the case of the Federation of National Public Officers Mutual Aid Associations, category 2 insured persons who are category 2 employees' pension insured persons relating to the mutual aid associations composing that federation, and category 3 insured persons who are their dependent spouses; in the case of the Federation of Local Public Officers Mutual Aid Associations, category 2 insured persons who are category 3 employees' pension insured persons relating to the mutual aid associations composing that federation, and category 3 insured persons who are their dependent spouses; and in the case of the Promotion and Mutual Aid Corporation for Private Schools of Japan, category 2 insured persons who are category 4 employees' pension insured persons, and category 3 insured persons who are their dependent spouses; the same applies below)), to the total number of insured persons for the relevant fiscal year.
基礎年金拠出金の額は、保険料・拠出金算定対象額に当該年度における被保険者の総数に対する当該年度における当該政府及び実施機関に係る被保険者（厚生年金保険の実施者たる政府にあつては、第一号厚生年金被保険者である第二号被保険者及びその被扶養配偶者である第三号被保険者とし、実施機関たる共済組合等にあつては、当該実施機関たる共済組合等に係る被保険者（国家公務員共済組合連合会にあつては当該連合会を組織する共済組合に係る第二号厚生年金被保険者である第二号被保険者及びその被扶養配偶者である第三号被保険者とし、地方公務員共済組合連合会にあつては当該連合会を組織する共済組合に係る第三号厚生年金被保険者である第二号被保険者及びその被扶養配偶者である第三号被保険者とし、日本私立学校振興・共済事業団にあつては第四号厚生年金被保険者である第二号被保険者及びその被扶養配偶者である第三号被保険者とする。以下同じ。）とする。）の総数の比率に相当するものとして毎年度政令で定めるところにより算定した率を乗じて得た額とする。
In the case referred to in the preceding paragraph, the total number of insured persons, and the total number of insured persons relating to the government and implementing bodies, are to be calculated based on the persons specified by Cabinet Order among these insured persons, taking into consideration the balance among the manners in which category 1 insured persons, category 2 insured persons, and category 3 insured persons are covered.
Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning payment of the basic pension contribution relating to mutual aid associations, etc. as implementing bodies are specified by Cabinet Order.
前二項に規定するもののほか、実施機関たる共済組合等に係る基礎年金拠出金の納付に関し必要な事項は、政令で定める。