①The national treasury bears, each fiscal year, the amounts listed below, in order to cover the expenses required for the National Pension program (excluding the expenses prescribed in the following paragraph).

②The national treasury bears, each fiscal year, within the scope of the budget, the expenses required for the execution of the affairs of the National Pension program.

The government grants to municipalities (including special wards; the same applies below), as specified by Cabinet Order, the expenses necessary for the processing of affairs carried out by mayors of municipalities under this Act or a Cabinet Order based on this Act.

①The government collects premiums in order to cover the expenses required for the National Pension program.

②Premiums are to be collected for each month that forms the basis for calculating the insured period.

④The premium revision rate under the preceding paragraph for fiscal year 2005 is 1.

⑤The premium revision rate under paragraph (3) is revised each fiscal year based on the rate obtained by multiplying the premium revision rate for the fiscal year preceding the relevant fiscal year by the rate listed below, and applies to the premium for the month falling in the relevant fiscal year.

⑥Measures for revision of the premium revision rate under the preceding paragraph are specified by Cabinet Order.

①A category 1 insured person (excluding a person who is not required to pay a premium under Article 89, paragraph (1), Article 90, paragraph (1), or Article 90-3, paragraph (1), a person who is not required to pay part of the amount of a premium under Article 90-2, paragraphs (1) through (3), and a member of a National Pension Fund) may, by notifying the Minister of Health, Labour and Welfare, become a person who pays a premium of 400 yen, in addition to the premium in the amount specified in paragraph (3) of the preceding Article, for each month on and after the month that contains the day on which that notification was made.

②Payment of a premium under the preceding paragraph may be made only for a month in which the premium in the amount specified in paragraph (3) of the preceding Article was paid (excluding a month in which the premium is deemed to have been paid under Article 94, paragraph (4)), or for each month in the period relating to a premium not required to be paid under Article 88-2.

③A person who has become a person who pays a premium under paragraph (1) may, at any time, by notifying the Minister of Health, Labour and Welfare, cease to be a person who pays a premium under paragraph (1), with respect to the premium for each month on and after the month preceding the month that contains the day on which that notification was made (excluding a premium already paid, and a premium prepaid under Article 93, paragraph (1) (excluding one relating to each month on and after the month that contains the day on which the person became a member of a National Pension Fund)).

④When a person who has become a person who pays a premium under paragraph (1) becomes a member of a National Pension Fund, that person is deemed to have made the request under the preceding paragraph on the day on which the person became a member.

①An insured person must pay premiums.

②The head of household bears a joint and several obligation to pay the premiums of an insured person belonging to that household.

③One of a pair of spouses bears a joint and several obligation to pay the premium of the other, who is an insured person.

An insured person is not required to pay the premium for the period from the month preceding the month that contains the expected date of childbirth (in a case specified by Ministerial Order, the date of childbirth; referred to as the "expected date of childbirth" in Article 106, paragraph (1) and Article 108, paragraph (2)) (hereinafter in this Article referred to as the "month of expected childbirth") (in the case of a multiple pregnancy, the third month before the month of expected childbirth) to the second month following the month of expected childbirth.

①When an insured person (excluding an insured person to whom the preceding Article and Article 90-2, paragraphs (1) through (3) apply) comes to fall under any of the following items, the insured person is not required to pay the premium, excluding a premium already paid, for the period from the month preceding the month that contains the day on which the person came to fall under that item to the month that contains the day on which the person ceases to fall under it.

②With respect to a premium that is not required to be paid under the preceding paragraph, where an insured person or a person who had been an insured person (referred to as "insured persons, etc." in the following Article through Article 90-3) has made a request to pay the premium for each month in the period relating to that premium, the provisions of that paragraph do not apply, limited to the premium for the period for which that request was made.

①Where a request is made by an insured person, etc. who falls under any of the following items, the Minister of Health, Labour and Welfare may provide that the premium for the period the Minister designates (excluding a period to which paragraphs (1) through (3) of the following Article apply, and a period during which the person is, or has been, a high school student prescribed in Article 50 of the School Education Act (Act No. 26 of 1947), a university student prescribed in Article 83 of that Act, or another pupil or student specified by Cabinet Order (hereinafter referred to as "students")) is not required to be paid, excluding a premium already paid, and may, on and after the day on which the request was made, count the period relating to that premium as a full premium exemption period prescribed in Article 5, paragraph (3) (excluding, where a retroactive payment has been made under Article 94, paragraph (1), the period relating to that retroactive payment); provided, however, that this does not apply where neither the head of household nor the spouse falls under any of the following items.

②When a disposition is made under the preceding paragraph, for the purpose of applying the provisions concerning the requirements for payment and the amount of a pension benefit, that disposition is deemed to have been made on the day on which the request was made.

③Where an insured person who has received a disposition under paragraph (1) requests the rescission of that disposition, the Minister of Health, Labour and Welfare may rescind that disposition with respect to the premium for each month on and after the month preceding the month that contains the day on which that request was made.

④The scope of the income prescribed in paragraph (1), items (i) and (iii), and the method of calculating its amount, are specified by Cabinet Order.

①Where a request is made by an insured person, etc. who falls under any of the following items, the Minister of Health, Labour and Welfare may provide that three-quarters of the premium for the period the Minister designates (excluding a period to which paragraph (1) of the preceding Article or the following paragraph or paragraph (3) applies, and a period during which the person is, or has been, a student) is not required to be paid, excluding a premium already paid, and may, on and after the day on which the request was made, count the period relating to that premium as a three-quarter premium exemption period prescribed in Article 5, paragraph (4) (excluding, where a retroactive payment has been made under Article 94, paragraph (1), the period relating to that retroactive payment); provided, however, that this does not apply where neither the head of household nor the spouse falls under any of the following items.

②Where a request is made by an insured person, etc. who falls under any of the following items, the Minister of Health, Labour and Welfare may provide that half of the premium for the period the Minister designates (excluding a period to which paragraph (1) of the preceding Article or the preceding paragraph or the following paragraph applies, and a period during which the person is, or has been, a student) is not required to be paid, excluding a premium already paid, and may, on and after the day on which the request was made, count the period relating to that premium as a half premium exemption period prescribed in Article 5, paragraph (5) (excluding, where a retroactive payment has been made under Article 94, paragraph (1), the period relating to that retroactive payment); provided, however, that this does not apply where neither the head of household nor the spouse falls under any of the following items.

③Where a request is made by an insured person, etc. who falls under any of the following items, the Minister of Health, Labour and Welfare may provide that one-quarter of the premium for the period the Minister designates (excluding a period to which paragraph (1) of the preceding Article or the preceding two paragraphs applies, and a period during which the person is, or has been, a student) is not required to be paid, excluding a premium already paid, and may, on and after the day on which the request was made, count the period relating to that premium as a one-quarter premium exemption period prescribed in Article 5, paragraph (6) (excluding, where a retroactive payment has been made under Article 94, paragraph (1), the period relating to that retroactive payment); provided, however, that this does not apply where neither the head of household nor the spouse falls under any of the following items.

④The provisions of paragraph (3) of the preceding Article apply mutatis mutandis where an insured person who has received a disposition under the preceding three paragraphs requests the rescission of that disposition.

⑤The scope of the income prescribed in paragraph (1), item (i), paragraph (2), item (i), and paragraph (3), item (i), and the method of calculating its amount, are specified by Cabinet Order.

⑥If a fraction of less than 5 yen results in the remaining amount, other than the part of the amount that is not required to be paid under paragraphs (1) through (3), it is rounded down, and if a fraction of 5 yen or more but less than 10 yen results, it is rounded up to 10 yen.

①Where a request is made by an insured person who is a student, or an insured person, etc. who has been a student, who falls under any of the following items, the Minister of Health, Labour and Welfare may provide that the premium for the period the Minister designates (limited to a period during which the person is, or has been, a student) is not required to be paid, excluding a premium already paid, and may, on and after the day on which the request was made, count the period relating to that premium as a full premium exemption period prescribed in Article 5, paragraph (3) (excluding, where a retroactive payment has been made under Article 94, paragraph (1), the period relating to that retroactive payment).

②The provisions of Article 90, paragraph (2) apply mutatis mutandis to the case referred to in the preceding paragraph.

③The scope of the income prescribed in paragraph (1), item (i), and the method of calculating its amount, are specified by Cabinet Order.

The premium for each month must be paid by the last day of the following month.

①The Minister of Health, Labour and Welfare is to notify insured persons, each fiscal year, of the amount of the premium, the due date for payment, and other matters specified by Ministerial Order, with respect to the premium for each month of each fiscal year.

②Beyond what is provided in the preceding paragraph, necessary matters concerning the method of payment of premiums are specified by Cabinet Order.

Where an insured person makes a request expressing the wish to have the financial institution holding the person's deposit account or savings account withdraw the deposit or savings and pay the premium with the money withdrawn, by entrusting that financial institution with the task (referred to as "payment by account transfer" in Article 5, paragraph (2) of the Supplementary Provisions), the Minister of Health, Labour and Welfare may approve that request, but only where the payment is found to be reliable, and approving the request is found to be advantageous for the collection of premiums.

①An insured person may make a request to the Minister of Health, Labour and Welfare expressing the wish to have a designated proxy payer advance and pay the insured person's premium, by notifying the Minister of the number, symbol, or other code assigned by a person who is found to be capable of properly and reliably carrying out the affairs of advancing and paying the premiums of insured persons, and whom the Minister of Health, Labour and Welfare designates as a person who falls under the requirements specified by Cabinet Order (hereinafter in this Article referred to as a "designated proxy payer").

②When the Minister of Health, Labour and Welfare receives the request under the preceding paragraph, the Minister may approve that request, but only where the payment is found to be reliable, and approving the request is found to be advantageous for the collection of premiums.

③The procedure for the designation under paragraph (1), and other necessary matters concerning payment by a designated proxy payer, are specified by Ministerial Order.

①The following persons may, upon entrustment by an insured person (in the case of the person listed in item (i), limited to a member of a National Pension Fund), carry out affairs concerning the payment of premiums (hereinafter referred to as "premium payment services").

②Where a National Pension Fund or the National Pension Fund Association carries out premium payment services upon entrustment under the preceding paragraph, the term "this Chapter" in Article 145, item (v) is deemed to be replaced with "Article 92-3, paragraph (1) or this Chapter," and, in addition, necessary matters concerning the application of the provisions of this Act are specified by Cabinet Order.

③When the Minister of Health, Labour and Welfare makes a designation under paragraph (1), item (ii), the Minister must give public notice of the name and address of the person who received that designation, and the location of the person's office.

④A person who has received a designation under paragraph (1), item (ii), must, when intending to change the person's name and address or the location of the person's office, notify the Minister of Health, Labour and Welfare of that fact in advance.

⑤When a notification is made under the preceding paragraph, the Minister of Health, Labour and Welfare must give public notice of the matters relating to that notification.

①When an insured person delivers a premium, based on the entrustment under paragraph (1) of the preceding Article, to a person listed in the items of that paragraph who carries out premium payment services (hereinafter referred to as a "payment agent"), the payment agent is responsible to the government for payment of that premium.

②When a payment agent receives delivery of a premium from an insured person under the preceding paragraph, the payment agent must, without delay, report that fact and the date of receipt to the Minister of Health, Labour and Welfare, as specified by Ministerial Order.

③When an insured person delivers a premium to a payment agent under paragraph (1) (in the case of a premium relating to advance payment, when each month of the period relating to the advance payment has elapsed), the insured period relating to that premium is deemed to be a premium-paid period for the purpose of applying Article 5, paragraph (1).

④When an insured person delivers, to a payment agent under paragraph (1), a premium for which part of the amount is not required to be paid under Article 90-2, paragraphs (1) through (3) (in the case of a premium relating to advance payment, when each month of the period relating to the advance payment has elapsed), the insured period relating to that premium is, notwithstanding the preceding paragraph, deemed to be a three-quarter premium exemption period for the purpose of applying Article 5, paragraph (4), a half premium exemption period for the purpose of applying paragraph (5) of that Article, and a one-quarter premium exemption period for the purpose of applying paragraph (6) of that Article.

⑤When an insured person delivers a premium to a payment agent under paragraph (1), payment of that premium is deemed to have been made on the day of that delivery, for the purpose of applying Article 97.

⑥With respect to the amount to be collected that a payment agent is to pay under paragraph (1), the government may collect the remaining amount from the insured person concerned, only where there is a remaining amount still to be collected even after a disposition under Article 96, paragraph (4) has been taken against that payment agent.

①A payment agent must, as specified by Ministerial Order, keep books, enter in them matters concerning premium payment services, and retain them.

②The Minister of Health, Labour and Welfare may, when the Minister finds it necessary for enforcing this Act, to the extent necessary, have a payment agent make a report, as specified by Ministerial Order.

③The Minister of Health, Labour and Welfare may, when the Minister finds it necessary for enforcing this Act, to the extent necessary, have the Minister's officials enter the office of a payment agent and inspect the payment agent's books, documents, and other necessary articles, or ask questions of relevant persons.

④An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, and must present it if requested by a relevant person.

⑤The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation.

①The Minister of Health, Labour and Welfare may rescind a designation under Article 92-3, paragraph (1), item (ii), where a person who has received that designation falls under any of the following items.

②When the Minister of Health, Labour and Welfare rescinds a designation under the preceding paragraph, the Minister must give public notice of that fact.

①An insured person may pay in advance the premium for a fixed future period.

②In the case referred to in the preceding paragraph, the amount to be paid in advance is the amount obtained by deducting the amount specified by Cabinet Order from the amount of the premium for each month of that period.

③In calculating the premium-paid period, or the three-quarter premium exemption period, half premium exemption period, or one-quarter premium exemption period, with respect to a premium paid in advance under paragraph (1), the premium for each month is deemed to have been paid at the time each month of the period relating to the advance payment has elapsed.

④Beyond what is provided in the preceding three paragraphs, necessary matters concerning the procedure for advance payment of premiums, the refund of premiums paid in advance, and other matters concerning advance payment of premiums, are specified by Cabinet Order.

①An insured person or a person who had been an insured person (excluding a person entitled to receive the old-age basic pension) may, with the approval of the Minister of Health, Labour and Welfare, make a retroactive payment of all or part of a premium that is not required to be paid under Article 89, paragraph (1), Article 90, paragraph (1), or Article 90-3, paragraph (1), or a premium for which part of the amount is not required to be paid under Article 90-2, paragraphs (1) through (3) (limited to one relating to a period within 10 years before the month that contains the day of approval); provided, however, that, with respect to a premium for which part of the amount is not required to be paid under paragraphs (1) through (3) of that Article, this applies only where the remaining amount has been paid.

②In the case referred to in the preceding paragraph, where a retroactive payment is made with respect to part of the premiums, the retroactive payment is to be made first with respect to a premium not required to be paid under Article 90-3, paragraph (1), and then with respect to a premium not required to be paid under Article 89, paragraph (1) or Article 90, paragraph (1), or a premium for which part of the amount is not required to be paid under Article 90-2, paragraphs (1) through (3), and, among these premiums, is to be made successively from the premium for the earliest elapsed month; provided, however, that where there is a premium not required to be paid under Article 89, paragraph (1) or Article 90, paragraph (1), or a premium for which part of the amount is not required to be paid under Article 90-2, paragraphs (1) through (3), for which the obligation to pay arose before that for the premium not required to be paid under Article 90-3, paragraph (1), a retroactive payment may be made with respect to that premium from the premium for the earliest elapsed month.

③In the case referred to in paragraph (1), the amount to be paid retroactively is the amount obtained by adding the amount specified by Cabinet Order to the amount of the premium for each month of the period relating to that retroactive payment.

④When a retroactive payment is made under paragraph (1), the premium for the month relating to the retroactive payment is deemed to have been paid on the day on which the retroactive payment was made.

⑤Beyond what is provided in the preceding paragraphs, necessary matters concerning the procedure for retroactive payment of premiums, and other matters concerning retroactive payment of premiums, are specified by Cabinet Order.

①The government, as the implementer of Employees' Pension Insurance, bears the basic pension contribution each fiscal year, in order to cover the expenses required for the basic pension benefit.

②Mutual aid associations, etc. as implementing bodies pay the basic pension contribution each fiscal year, in order to cover the expenses required for the basic pension benefit.

③When the current state and outlook of finances is prepared, the Minister of Health, Labour and Welfare is to calculate the estimated amount into the future of the basic pension contribution to be borne by the government as the implementer of Employees' Pension Insurance, or to be paid by mutual aid associations, etc. as implementing bodies.

①The 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.

②In 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.

③Beyond 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.

Each Local Public Officers Mutual Aid Association (in the case of a Mutual Aid Association for Designated City Employees, a Mutual Aid Association for Municipal Employees, or a Mutual Aid Association for City Employees, the National Federation of Mutual Aid Associations for Municipal Employees) bears, each fiscal year, as specified by Cabinet Order, the amount calculated as specified by Cabinet Order, taking into consideration, of the amount of the basic pension contribution to be paid by the Federation of Local Public Officers Mutual Aid Associations, the total amount of the standard remuneration prescribed in Article 28 of the Employees' Pension Insurance Act (hereinafter in this Article referred to as "standard remuneration") at each Local Public Officers Mutual Aid Association (in the case of the National Federation of Mutual Aid Associations for Municipal Employees, the total amount of the standard remuneration at all Mutual Aid Associations for Designated City Employees, Mutual Aid Associations for Municipal Employees, and Mutual Aid Associations for City Employees).

①The Minister of Health, Labour and Welfare may request mutual aid associations, etc. as implementing bodies to report, through the minister having jurisdiction over those mutual aid associations, etc. as implementing bodies, on the number of insured persons relating to those mutual aid associations, etc. as implementing bodies, and other matters specified by Ministerial Order.

②Each of the mutual aid associations, etc. as implementing bodies is to make the report under the preceding paragraph, as specified by Ministerial Order, through the minister having jurisdiction over it.

③Mutual aid associations, etc. as implementing bodies are to report to the Minister of Health, Labour and Welfare, as specified by Ministerial Order, through the minister having jurisdiction over them, on the matters specified by Ministerial Order as matters necessary for calculating the estimated amount prescribed in Article 94-2, paragraph (3).

④The Minister of Health, Labour and Welfare is to report to the minister having jurisdiction over mutual aid associations, etc. as implementing bodies, as specified by Ministerial Order, on the estimated amount prescribed in the preceding paragraph and other related matters specified by Ministerial Order.

⑤When establishing a Ministerial Order prescribed in the preceding paragraphs, the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over mutual aid associations, etc. as implementing bodies.

Notwithstanding Article 87, paragraphs (1) and (2), and Article 88, paragraph (1), with respect to the insured period as a category 2 insured person and the insured period as a category 3 insured person, the government does not collect the premium, and the insured person is not required to pay the premium.

Premiums and other amounts to be collected under the provisions of this Act (excluding Chapter X; the same applies below in this Chapter through Chapter VIII), except as otherwise provided in this Act, are collected in accordance with the precedent for collection of national taxes.

When a National Pension Fund or the National Pension Fund Association is dissolved, the government collects, from the dissolved National Pension Fund or National Pension Fund Association, the amount equivalent to the policy reserve calculated, as specified by Cabinet Order, with respect to the persons to whom the National Pension Fund or the National Pension Fund Association is obligated to pay a pension as of the day of that dissolution; provided, however, that this does not apply where the National Pension Fund Association is to collect the amount from the dissolved National Pension Fund under Article 137-19, paragraph (1).

①Where there is a person who is in arrears with a premium or other amount to be collected under the provisions of this Act, the Minister of Health, Labour and Welfare may demand payment of it, specifying a due date.

②When intending to demand payment under the preceding paragraph, the Minister of Health, Labour and Welfare issues a demand letter to the person liable for payment.

③The due date specified in the demand letter under the preceding paragraph must be a day on which 10 days or more have elapsed, counting from the day on which the demand letter is issued.

④Where a person who has received a demand for payment under paragraph (1) fails to pay the premium or other amount to be collected under the provisions of this Act by the designated time limit, the Minister of Health, Labour and Welfare may dispose of it in accordance with the precedent for disposition for national tax arrears, or may request the municipality of the place where the person in arrears resides or the place where the person's property is located to make that disposition.

⑤When a municipality receives a request for disposition under the preceding paragraph, it may dispose of it in accordance with the precedent for municipal tax. In this case, the Minister of Health, Labour and Welfare must grant to that municipality the amount equivalent to 4 percent of the amount to be collected.

⑥Where the amount received through disposition under the preceding two paragraphs is applied to the premium, it is applied successively from the premium for the earliest elapsed month, and any fraction less than the amount of the premium for one month is delivered to the person liable for payment.

①When a demand for payment is made under paragraph (1) of the preceding Article, the Minister of Health, Labour and Welfare collects a delinquency charge calculated by multiplying the amount collected by the rate of 14.6 percent per annum (or, for the period from the day following the due date for payment to the day on which three months have elapsed, where the demand for payment relates to a premium, 7.3 percent per annum), according to the number of days in the period from the day following the due date for payment to the day preceding the day of full payment of the amount collected or the day of seizure of property; provided, however, that this does not apply where the amount collected is less than 500 yen, or where there are found to be unavoidable circumstances relating to the arrears.

②In the case referred to in the preceding paragraph, where payment is made of part of the amount to be collected, the amount to be collected that forms the basis for calculating the delinquency charge relating to the period on and after the day of that payment is based on the amount obtained by deducting the amount to be collected that was paid.

③In calculating the delinquency charge, if there is a fraction of less than 500 yen in the amount collected, that fraction is rounded down.

④The delinquency charge is not collected when the amount to be collected is paid in full by the due date designated in the demand letter, or when the amount calculated under the preceding three paragraphs is less than 50 yen.

⑤If there is a fraction of less than 50 yen in the amount of the delinquency charge, that fraction is rounded down.

The order of priority of the statutory lien for premiums and other amounts to be collected under the provisions of this Act is next after national taxes and local taxes.