This Act comes into effect on October 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①With respect to a benefit in the form of a pension under the National Pension Act and an insurance benefit in the form of a pension under the Employees' Pension Insurance Act, a benefit level such that the ratio of the amount obtained by adding together the amount listed in item (i) and the amount listed in item (ii) to the amount listed in item (iii) exceeds 50 percent is to be secured into the future.

②The government is, when preparing the current state and outlook of finances concerning the National Pension program under the provisions of Article 4-3, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, or the current state and outlook of finances concerning the Employees' Pension Insurance program under the provisions of Article 2-4, paragraph (1) of the Employees' Pension Insurance Act after the revision under the provisions of Article 7, where it is projected that the ratio prescribed in the preceding paragraph will fall below 50 percent before the next current state and outlook of finances is prepared, to review, in keeping with the purpose of the provisions of that paragraph, the ending of the adjustment period prescribed in Article 16-2, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, or Article 34, paragraph (1) of the Employees' Pension Insurance Act after the revision under the provisions of Article 7, and to take the ending of the adjustment period or other measures based on the result of that review.

③The government is, when taking the measures under the preceding paragraph, to review the state of benefits and the burden of costs, and to take the necessary measures.

①The government is, based on the deliberations of the Diet concerning the social security system, to conduct an integrated review of the social security system as a whole, including the state of the burden of taxes, premiums, etc. and of benefits, and, ensuring consistency with that review, to make the necessary review of the public pension system.

②In conducting the review of the public pension system under the preceding paragraph, the state of the system is to be reviewed with a view to the unification of the public pension system.

For the purpose of applying the provisions of Article 16-2, paragraph (1) and Article 77, paragraph (4) of the National Pension Act after the revision under the provisions of Article 1, the recalculation in 2004 under the provisions of Article 87, paragraph (3) of the National Pension Act before the revision under the provisions of Article 1 is deemed to be the preparation of the current state and outlook of finances under the provisions of Article 4-3, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1.

With respect to the amount of a benefit in the form of a pension under the National Pension Act (excluding the additional pension) for the months up to and including September 2004, and the amount of a benefit in the form of a pension prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; hereinafter referred to as the "1985 Amendment Act"), the provisions then in force continue to govern.

①With respect to a benefit in the form of a pension under the National Pension Act (excluding the additional pension) for each fiscal year up to and including fiscal year 2014, and the disability pension prescribed in Article 32, paragraph (5) of the Supplementary Provisions of the 1985 Amendment Act, where the amount calculated under the provisions of the National Pension Act after the revision under the provisions of Article 1, or the provisions of the 1985 Amendment Act after the revision under the provisions of Article 14 (hereinafter referred to in this paragraph as the "provisions of the National Pension Act, etc. as amended") is less than the amount calculated under the provisions of the National Pension Act before the revision under the provisions of Article 1, or the provisions of the 1985 Amendment Act before the revision under the provisions of Article 14, as replaced by the provisions of the following paragraph (hereinafter referred to in this Article as the "provisions of the National Pension Act, etc. before the amendment"), the provisions of the National Pension Act, etc. before the amendment remain in force, and that amount is, notwithstanding the provisions of the National Pension Act, etc. as amended, the amount of these benefits.

For the purpose of applying the provisions of the preceding Article in fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as replaced under the provisions of the following Article", the phrase "0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this Article, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, the rate specified by Cabinet Order based on the rate obtained by multiplying 0.988 (or, where the rate has been revised under the provisions of this Article, the rate after that revision) by that decreased ratio; the same applies below)" in the right-hand column of the table in paragraph (2) of that Article is deemed to be replaced with "0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this Article, the rate after that revision) multiplied by that rate specified by Cabinet Order", the phrase "0.988," is deemed to be replaced with "0.978,", and the phrase "0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" is deemed to be replaced with "0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order".

①With respect to a benefit in the form of a pension prescribed in Article 32, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act (excluding the disability pension) for each fiscal year up to and including fiscal year 2014, where the amount calculated under the provisions of laws and regulations treated as remaining in force under the provisions of Article 32, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act after the revision under the provisions of Article 14 (hereinafter referred to in this paragraph as "Article 32(2) of the supplementary provisions as amended") is less than the amount calculated under the provisions of laws and regulations treated as remaining in force under the provisions of Article 32, paragraph (2) of the Supplementary Provisions of the 1985 Amendment Act before the revision under the provisions of Article 14 (referred to in the following paragraph as "Article 32(2) of the supplementary provisions before the amendment"), as replaced by the provisions of the following paragraph, these provisions remain in force, and that amount is, notwithstanding the provisions of laws and regulations treated as remaining in force under the provisions of Article 32(2) of the supplementary provisions as amended, the amount of these benefits.

For the purpose of applying the provisions of the preceding Article in fiscal year 2013 and fiscal year 2014, the phrase "the provisions of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the provisions of the following paragraph as replaced under the provisions of the following Article", the phrase "in the following paragraph" is deemed to be replaced with "in the following paragraph as replaced under the provisions of the following Article", the phrase "to the amount, 0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" in the right-hand column of the table in paragraph (2) of that Article is deemed to be replaced with "to the amount, 0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order", the phrase "by 0.988" is deemed to be replaced with "by 0.978", and the phrase "415,800 yen by 0.988 (where the annual average national consumer price index prepared by the Ministry of Internal Affairs and Communications (hereinafter referred to as the "price index") has come to fall below the price index for 2003 (or, where the rate has been revised under the provisions of this paragraph, the year preceding the year in which that revision was most recently made), the rate is, from and after April of the following year, 0.988 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that decreased ratio" is deemed to be replaced with "415,800 yen by 0.978 (where the rate specified by Cabinet Order as the rate obtained by multiplying, by 0.990, the rate that is the basis for revision of the revision rate for the relevant fiscal year (meaning the revision rate prescribed in Article 27 of the National Pension Act after the revision under the provisions of Article 1 of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)) is less than one, the rate is, from and after April of the relevant fiscal year, 0.978 (or, where the rate has been revised under the provisions of this paragraph, the rate after that revision) multiplied by that rate specified by Cabinet Order".

①With respect to the amount of the old-age basic pension under the National Pension Act paid for the months from October 2004 to June 2006, the phrase "three-quarters" in Article 27, item (ii) of the National Pension Act after the revision under the provisions of Article 1 is deemed to be replaced with "two-thirds", the phrase "one-quarter" in item (iii) of that Article is deemed to be replaced with "one-third", and the phrase "one-half" in item (iv) of that Article is deemed to be replaced with "one-third".

②With respect to the amount of the old-age basic pension under the National Pension Act paid for the months from July 2006 to March 2009, the phrase "seven-eighths" in Article 27, item (ii) of the National Pension Act after the revision under the provisions of Article 4 is deemed to be replaced with "five-sixths", the phrase "three-eighths" in item (iii) of that Article is deemed to be replaced with "one-half", the phrase "three-quarters" in item (iv) of that Article is deemed to be replaced with "two-thirds", the phrase "one-quarter" in item (v) of that Article is deemed to be replaced with "one-third", the phrase "five-eighths" in item (vi) of that Article is deemed to be replaced with "one-half", the phrase "one-eighth" in item (vii) of that Article is deemed to be replaced with "one-sixth", and the phrase "one-half" in item (viii) of that Article is deemed to be replaced with "one-third".

①With respect to the amount of the old-age basic pension under the National Pension Act, paid for the months from and after April 2009, to a person who has a premium exemption period relating to the period up to and including the month preceding April 2014 (hereinafter referred to as the "specified month"), and who falls under the proviso to Article 27 of the National Pension Act after the revision under the provisions of Article 4, the amount is, notwithstanding the provisions of the proviso to that Article (including a case where it is applied under Article 28, paragraph (4) of that Act, Article 9-2, paragraph (4), and Article 9-2-2, paragraphs (4) and (5) of the Supplementary Provisions, and any other laws and regulations), the amount obtained by multiplying the amount obtained by multiplying 780,900 yen by the revision rate prescribed in Article 27 of that Act (where a fraction of less than 50 yen arises in that amount, it is rounded down, and where a fraction of 50 yen or more but less than 100 yen arises, it is rounded up to 100 yen), by the number obtained by dividing by 480 the total number of months obtained by adding together the numbers of months listed in the following items (limited to a maximum of 480).

②In the case of applying the provisions of the preceding paragraph to a person listed in the left-hand column of Appended Table 4 of the Supplementary Provisions of the 1985 Amendment Act, the term "480" in that paragraph is to be read, in each case, as set out in the right-hand column of that table.

①For the purpose of applying the provisions of Article 27-2 through Article 27-5 of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2005 and fiscal year 2006, the rates listed in Article 27-2, paragraph (2), items (ii) and (iii) of that Act are each deemed to be one.

②For the purpose of applying the provisions of Article 27-2, paragraph (2), item (iii) of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2007, the phrase "September 1" in sub-item (a) of that item is deemed to be replaced with "October 1".

③For the purpose of applying the provisions of Article 27-2, paragraph (2), item (iii) of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2008, the phrase "September 1" in sub-item (b) of that item is deemed to be replaced with "October 1".

①With respect to revision of the revision rate applied to a person entitled to receive a benefit in the form of a pension under the National Pension Act, or any other benefit specified by Cabinet Order (hereinafter referred to in this Article and the following Article as a "person entitled to receive a benefit"), that falls within the category, among such persons entitled to receive a benefit, in which the amount listed in item (i) is equal to or less than the amount listed in item (ii) for the relevant fiscal year (meaning the category for each person entitled to receive a benefit to which the same revision rate (meaning the revision rate prescribed in Article 27 of the National Pension Act after the revision under the provisions of Article 1; the same applies below in this Article and the following Article) applies; the same applies in the following paragraph and the following Article), the provisions of Article 27-4 and Article 27-5 of that Act do not apply until fiscal year 2014.

②For the purpose of applying the provisions of Article 27-4 and Article 27-5 of the National Pension Act to revision of the revision rate applied to a person, among persons entitled to receive a benefit, who falls within the category in which, for the relevant fiscal year, the amount listed in item (i) of the preceding paragraph exceeds the amount listed in item (ii) of that paragraph, and the adjustment rate prescribed in Article 27-4, paragraph (2), item (i) of the National Pension Act after the revision under the provisions of Article 1 (hereinafter referred to in this paragraph and paragraph (2) of the following Article as the "adjustment rate") is less than the ratio of the amount listed in item (ii) of the preceding paragraph to the amount listed in item (i) of that paragraph, that ratio is deemed to be the adjustment rate.

①With respect to revision of the revision rate applied, in fiscal year 2015, to a person, among persons entitled to receive a benefit, who falls within the category in which the amount listed in item (i) is equal to or less than the amount listed in item (ii), the provisions of Article 27-4 and Article 27-5 of the National Pension Act after the revision under the provisions of Article 1 do not apply.

②For the purpose of applying the provisions of Article 27-4 and Article 27-5 of the National Pension Act after the revision under the provisions of Article 1 to revision of the revision rate applied to a person, among persons entitled to receive a benefit, who falls within the category in which, in fiscal year 2015, the amount listed in item (i) of the preceding paragraph exceeds the amount listed in item (ii) of that paragraph, and the adjustment rate is less than the ratio of the amount listed in item (ii) of the preceding paragraph to the amount listed in item (i) of that paragraph, that ratio is deemed to be the adjustment rate.

①For the purpose of applying the provisions of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2004, the phrase "the number of months prescribed in Article 27, item (iii)" in item (i) of that paragraph is deemed to be replaced with "the number of months prescribed in Article 27, item (iii) as replaced under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)", the phrase "one-half" is deemed to be replaced with "one-third", the phrase "dividing by four" in item (ii), sub-item (a) of that paragraph is deemed to be replaced with "dividing by six", the phrase "dividing by two" is deemed to be replaced with "dividing by three", and the phrase "20 percent" in item (iii) of that paragraph is deemed to be replaced with "40 percent".

②The national treasury is to bear, in order to cover part of the expenses required for the basic pension benefit among the expenses required for the National Pension program in fiscal year 2004, in addition to the amounts listed in the items of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, as replaced under the provisions of the preceding paragraph and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act, and the amounts listed in the items of Article 34, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act (excluding item (i), item (vi) and item (ix)) (excluding the total amount obtained by multiplying the amount of the expenses required for the widow's pension benefit relating to a person prescribed in item (iv) of that paragraph by the number obtained by dividing the number listed in sub-item (a) of that item by the number listed in sub-item (b) of that item, and the amount equivalent to one-third of the amount prescribed in sub-item (c) of item (v) of that paragraph relating to the expenses required for the old-age pension benefit prescribed in that item), 5,755,716,000 yen.

③For the purpose of applying the provisions of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2005, the phrase "the number of months prescribed in Article 27, item (iii)" in item (i) of that paragraph is deemed to be replaced with "the number of months prescribed in Article 27, item (iii) as replaced under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)", the phrase "the amount equivalent to one-half of" is deemed to be replaced with "the amount obtained by multiplying by the rate obtained by adding 11/1000 to one-third,", the phrase "dividing by four" in item (ii), sub-item (a) of that paragraph is deemed to be replaced with "dividing by six", the phrase "dividing by two" is deemed to be replaced with "dividing by three", and the phrase "20 percent" in item (iii) of that paragraph is deemed to be replaced with "40 percent".

④The national treasury is to bear, in order to cover part of the expenses required for the basic pension benefit among the expenses required for the National Pension program in fiscal year 2005, in addition to the amounts listed in the items of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1, as replaced under the provisions of the preceding paragraph and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act, and the amounts listed in the items of Article 34, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act (excluding item (i), item (vi) and item (ix)) (excluding the total amount obtained by multiplying the amount of the expenses required for the widow's pension benefit relating to a person prescribed in item (iv) of that paragraph by the number obtained by dividing the number listed in sub-item (a) of that item by the number listed in sub-item (b) of that item, and the amount equivalent to one-third of the amount prescribed in sub-item (c) of item (v) of that paragraph relating to the expenses required for the old-age pension benefit prescribed in that item), 24,750,966,000 yen.

⑤For the purpose of applying the provisions of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 1 in fiscal year 2006 (limited to the period up to and including the month preceding the month that includes the day of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions), the phrase "the number of months prescribed in Article 27, item (iii)" in item (i) of that paragraph is deemed to be replaced with "the number of months prescribed in Article 27, item (iii) as replaced under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)", the phrase "the amount equivalent to one-half of" is deemed to be replaced with "the amount obtained by multiplying by the rate obtained by adding 25/1000 to one-third,", the phrase "dividing by four" in item (ii), sub-item (a) of that paragraph is deemed to be replaced with "dividing by six", the phrase "dividing by two" is deemed to be replaced with "dividing by three", and the phrase "20 percent" in item (iii) of that paragraph is deemed to be replaced with "38 percent".

⑥For the purpose of applying the provisions of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 4 in fiscal year 2006 (limited to the period from and after the month that includes the day of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions), the phrase "the numbers of months prescribed in Article 27, item (iii), item (v) and item (vii)" in item (i) of that paragraph is deemed to be replaced with "the numbers of months prescribed in Article 27, item (iii), item (v) and item (vii) as replaced under the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)", the phrase "the amount equivalent to one-half of" is deemed to be replaced with "the amount obtained by multiplying by the rate obtained by adding 25/1000 to one-third,", the phrase "multiplying by one-eighth" in item (ii), sub-item (a), (1) of that paragraph is deemed to be replaced with "multiplying by one-twelfth", the phrase "multiplying by one-quarter" in (2) of that sub-item is deemed to be replaced with "multiplying by one-sixth", the phrase "multiplying by three-eighths" in (3) of that sub-item is deemed to be replaced with "multiplying by one-quarter", the phrase "multiplying by one-half" in (4) of that sub-item is deemed to be replaced with "multiplying by one-third", and the phrase "20 percent" in item (iii) of that paragraph is deemed to be replaced with "38 percent".

⑦For the purpose of applying the provisions of Article 85, paragraph (1) of the National Pension Act after the revision under the provisions of Article 4 for each fiscal year from fiscal year 2007 to the fiscal year preceding fiscal year 2014 (hereinafter referred to as the "specified fiscal year"), the phrase "the numbers of months prescribed in Article 27, item (iii), item (v) and item (vii)" in item (i) of that paragraph is deemed to be replaced with "the numbers of months prescribed in Article 27, item (iii), item (v) and item (vii) (or, for fiscal year 2007 and fiscal year 2008, Article 27, item (iii), item (v) and item (vii) as replaced under the provisions of Article 9, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004))", the phrase "the amount equivalent to one-half of" is deemed to be replaced with "the amount obtained by multiplying by the rate obtained by adding 32/1000 to one-third,", the phrase "multiplying by one-eighth" in item (ii), sub-item (a), (1) of that paragraph is deemed to be replaced with "multiplying by one-twelfth", the phrase "multiplying by one-quarter" in (2) of that sub-item is deemed to be replaced with "multiplying by one-sixth", the phrase "multiplying by three-eighths" in (3) of that sub-item is deemed to be replaced with "multiplying by one-quarter", the phrase "multiplying by one-half" in (4) of that sub-item is deemed to be replaced with "multiplying by one-third", and the phrase "20 percent" in item (iii) of that paragraph is deemed to be replaced with "37 percent".

①For the purpose of applying the provisions of Article 85, paragraph (1), item (i) of the National Pension Act after the revision under the provisions of Article 4 (including a case where it is applied by being replaced under the provisions of paragraph (7) of the preceding Article) for each fiscal year on and after fiscal year 2009, for the time being, the phrase "from Article 27, item (iii), item (v) and item (vii)" in that item is deemed to be replaced with "from Article 27, item (iii), item (v) and item (vii), and Article 10, paragraph (1), items (iii), (v), (vii), (ix), (xi) and (xiii) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004)".

②The amount listed in Article 85, paragraph (1), item (ii) of the National Pension Act after the revision under the provisions of Article 4 (including a case where it is applied by being replaced under the provisions of paragraph (7) of the preceding Article) for each fiscal year on and after fiscal year 2009 is, for the time being, notwithstanding the provisions of that item, the total amount obtained by multiplying the amount of the expenses required for the old-age basic pension benefit under the National Pension Act (limited to one whose amount is calculated under the provisions of the proviso to Article 27 of that Act (including a case where it is applied in Article 10, paragraph (1) of the Supplementary Provisions)) relating to a person who has a premium exemption period in the relevant fiscal year, by the number obtained by dividing the number listed in item (i) by the number listed in item (ii).

③With regard to the application of the provisions of the preceding paragraph, for the time being, the term "480" in that paragraph is deemed to be replaced with "480 (for a person set forth in the left-hand column of Appended Table 4 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), the number set forth in the right-hand column of that table for that person, respectively)".

In order to cover part of the expenses required for the basic pension benefit out of the expenses required for the National Pension program in each of the fiscal years from 2009 through 2013, the national treasury bears, for each such fiscal year, an amount equivalent to the difference between, on the one hand, the total of the amounts set forth in Article 85, paragraph (1), items (i) and (iii) of the National Pension Act after the revision by the provisions of Article 4, as read with the terms replaced pursuant to the provisions of Article 13, paragraph (7) of the Supplementary Provisions and paragraph (1) of the preceding Article and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act, the amount prescribed in paragraph (2) of the preceding Article, and the amounts set forth in the items of Article 34, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act (excluding items (i), (vi) and (ix) of that paragraph) (excluding the total of the amounts obtained by multiplying the amount of the expenses required for the widow's pension benefit pertaining to a person prescribed in item (iv) of that paragraph by the number obtained by dividing the number set forth in (a) of that item by the number set forth in (b) of that item, and the amount equivalent to one-third of the amount prescribed in (c) of item (v) of that paragraph pertaining to the expenses required for the old-age pension benefit prescribed in that item), and, on the other hand, the total of the amounts set forth in Article 85, paragraph (1), items (i) and (iii) of the National Pension Act after the revision by the provisions of Article 4, as read with the terms replaced pursuant to the provisions of paragraph (1) of the preceding Article and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act, and the amount prescribed in paragraph (2) of the preceding Article, together with the total of the amounts set forth in Article 85, paragraph (1), items (i) and (iii) of the National Pension Act after the revision by the provisions of Article 4, as read with the terms replaced pursuant to the provisions of Article 13, paragraph (7) of the Supplementary Provisions and paragraph (1) of the preceding Article and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act, and the amount prescribed in paragraph (2) of the preceding Article, calculated as set forth above in this sentence, and computed under the rule of the first sentence of Article 14-2 of the Supplementary Provisions. In this case, that amount is to be secured, for fiscal year 2009, by using the transfer amount transferred from the Fiscal Investment and Loan Program Special Account Fiscal Loan Fund Account to the general account pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds and Transfers from the Fiscal Investment and Loan Program Special Account to Secure Financial Resources Necessary for Fiscal Management (Act No. 17 of 2009), and for fiscal year 2010, by using that transfer amount transferred pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures, etc. for the Issuance of Government Bonds for Fiscal Management in Fiscal Year 2010 (Act No. 7 of 2010); is to be secured, for fiscal year 2011, by using the proceeds of the government bonds issued pursuant to the provisions of Article 69, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), as applied pursuant to paragraph (2) of that Article; and is to be secured, for fiscal years 2012 and 2013, by using the proceeds of the government bonds issued pursuant to the provisions of Article 4, paragraph (1) of the Act on Special Measures for the Issuance of Government Bonds to Secure Financial Resources Necessary for Fiscal Management (Act No. 101 of 2012).

With regard to the financial resources, for each fiscal year on and after the specified fiscal year, for the expenses equivalent to the amount calculated under the rule of the first sentence of Article 14-2 of the Supplementary Provisions, out of the expenses that the national treasury bears pursuant to the provisions of Article 85, paragraph (1) of the National Pension Act after the revision by the provisions of Article 4, as read with the terms replaced pursuant to the provisions of Article 14, paragraph (1) of the Supplementary Provisions and Article 34, paragraphs (2) and (3) of the Supplementary Provisions of the 1985 Amendment Act (including as applied in the case referred to in Article 14, paragraph (2) of the Supplementary Provisions), those resources are to be secured by using the increase in consumption tax revenue resulting from the enforcement of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).

The provisions of Article 28 of the National Pension Act after the revision by the provisions of Article 2 do not apply to a person who, before April 1, 2005, has the right to receive a benefit in the form of a pension under the National Pension Act (excluding an old-age basic pension and an additional pension) or a benefit in the form of a pension under the Employees' Pension Acts (excluding a benefit for which the ground for payment is old age or retirement).

With regard to the revision, in fiscal years 2006 and 2007, of the premium revision rate under Article 87, paragraph (3) of the National Pension Act after the revision by the provisions of Article 2, the provisions of paragraph (5) of that Article apply by deeming the rate set forth in item (ii) of that paragraph to be 1.

①If an application is made, in the period from April 2005 to June 2006, by a category 1 insured person, etc. (meaning a category 1 insured person prescribed in Article 7, paragraph (1), item (i) of the National Pension Act, or a person who was a category 1 insured person; the same applies hereinafter in this Article) who has an insured period up to the month preceding the month in which the day on which the person turns 30 years of age falls and who falls under any of the following items, the Minister of Health, Labour and Welfare is to treat the premiums of the National Pension pertaining to the period, within that insured period, that the Minister specifies (excluding a period to which the provisions of Article 90, paragraph (1) or Article 90-2, paragraph (1) of the National Pension Act after the revision by the provisions of Article 2 apply, or a period during which the person is a student, etc. as prescribed in Article 90, paragraph (1) of that Act (hereinafter referred to as "students, etc.") or was a student, etc.), notwithstanding the provisions of Article 88, paragraph (1) of the National Pension Act, other than premiums already paid and premiums prepaid pursuant to the provisions of Article 93, paragraph (1) of that Act, as not required to be paid, and may, on and after the day of the application, include the period pertaining to those premiums in the full premium exemption period prescribed in Article 5, paragraph (4) of that Act (excluding, where retroactive payment has been made pursuant to the provisions of Article 94, paragraph (1) of that Act, the period pertaining to that retroactive payment); provided, however, that this does not apply if the spouse does not fall under any of the following items.

②If an application is made, in the period from July 2006 to June 2035, by a category 1 insured person, etc. who has an insured period up to the month preceding the month in which the day on which the person turns 30 years of age falls and who falls under any of the following items, the Minister of Health, Labour and Welfare is to treat the premiums of the National Pension pertaining to the period, within that insured period, that the Minister specifies (excluding a period to which the provisions of Article 90, paragraph (1) or Article 90-2, paragraphs (1) through (3) of the National Pension Act apply, or a period during which the person is a student, etc. or was a student, etc.), notwithstanding the provisions of Article 88, paragraph (1) of that Act, other than premiums already paid, as not required to be paid, and may, on and after the day of the application, include the period pertaining to those premiums in the full premium exemption period prescribed in Article 5, paragraph (3) of that Act (excluding, where retroactive payment has been made pursuant to the provisions of Article 94, paragraph (1) of the National Pension Act after the revision by the provisions of Article 4, the period pertaining to that retroactive payment); provided, however, that this does not apply if the spouse (meaning the spouse prescribed in Article 5, paragraph (7) of the National Pension Act) does not fall under any of the following items.

③The provisions of Article 90, paragraphs (2) and (3) of the National Pension Act apply mutatis mutandis to the cases under the preceding two paragraphs.

④With regard to a person who has been treated as not required to pay premiums pursuant to the provisions of paragraph (1) or (2), and premiums that have been treated as not required to be paid pursuant to those provisions, in applying the provisions of the National Pension Act and other laws and regulations, they are deemed to be, respectively, a person who has been treated as not required to pay premiums pursuant to the provisions of Article 90-3, paragraph (1) of that Act, and premiums that have been treated as not required to be paid pursuant to the provisions of that paragraph, and the matters necessary for the application of these provisions are specified by Cabinet Order.

⑤The provisions of paragraphs (1) and (2) do not apply to an insured person under the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the National Pension Act.

⑥The scope of the income prescribed in item (i) of paragraph (1) and item (i) of paragraph (2), and the method of calculating its amount, are specified by Cabinet Order.

①A designated full exemption application handler prescribed in Article 109-2, paragraph (1) of the National Pension Act may, in addition to the affairs prescribed in that paragraph, upon entrustment by a category 1 insured person or a person who was a category 1 insured person prescribed in Article 7, paragraph (1), item (i) of that Act who falls under any of the items of paragraph (2) of the preceding Article (limited to a person specified by Order of the Ministry of Health, Labour and Welfare; hereinafter referred to in this Article as an "insured person meeting the postponement requirements"), make the application under paragraph (2) of the preceding Article (hereinafter referred to in this Article as an "application for payment postponement") pertaining to an insured person meeting the postponement requirements.

②If an insured person meeting the postponement requirements has entrusted a designated full exemption application handler with an application for payment postponement, then, for the purposes of the application of the provisions of paragraph (2) of the preceding Article and the provisions of Article 90, paragraph (2) of the National Pension Act as applied mutatis mutandis pursuant to paragraph (3) of that Article, the application for payment postponement is deemed to have been made on the day of that entrustment.

③If a designated full exemption application handler has been entrusted by an insured person meeting the postponement requirements with an application for payment postponement, the handler must, without delay, make that application for payment postponement as specified by Order of the Ministry of Health, Labour and Welfare.

④The affairs concerning an application for payment postponement that a designated full exemption application handler carries out are deemed to be the affairs under Article 109-2, paragraph (1) of the National Pension Act, and the provisions of paragraphs (4) through (8) of that Article (including the penal provisions pertaining to those provisions) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.

The provisions of Article 7-3, paragraph (2) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 2 do not apply to a period before April 1, 2005.

①A category 3 insured person prescribed in Article 7, paragraph (1), item (iii) of the National Pension Act (hereinafter referred to in this paragraph as a "category 3 insured person"), or a person who was a category 3 insured person, may notify the Minister of Health, Labour and Welfare with regard to a period, among that person's insured periods of the National Pension as a category 3 insured person before April 1, 2005, that is not included in the premium-paid period prescribed in Article 5, paragraph (1) of the National Pension Act (hereinafter referred to as the "premium-paid period") pursuant to the provisions of Article 7-3 of the Supplementary Provisions of the National Pension Act before the revision by the provisions of Article 2 (excluding an insured period of the National Pension as a category 3 insured person that is not included in the premium-paid period pursuant to the provisions of Article 7-2 of the Supplementary Provisions of that Act).

②If a notification has been made pursuant to the provisions of the preceding paragraph, then, notwithstanding the provisions of Article 7-3, paragraph (1) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 2, the period pertaining to the notification is included in the premium-paid period on and after the day on which the notification was made.

③If a person entitled to receive an old-age basic pension under the National Pension Act, or an old-age pension or aggregated old-age pension under the National Pension Act before the revision by the provisions of Article 1 of the 1985 Amendment Act, makes a notification under the provisions of paragraph (1), and the period pertaining to the notification is included in the premium-paid period pursuant to the provisions of the preceding paragraph, the amount of the pension is revised from the month following the month in which the day on which that notification was made falls.

④With regard to the application of the provisions of Article 18 of the Supplementary Provisions of the 1985 Amendment Act to a person for whom the period pertaining to the notification under paragraph (1) has been included in the premium-paid period pursuant to the provisions of paragraph (2), the phrase "the insured period of the National Pension on and after that day" in paragraph (1) of that Article is deemed to be replaced with "the period included in the premium-paid period on and after that day".

If a person who was an insured person subject to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the National Pension Act as of March 31, 2005 falls, as of April 1 of that year, under the provisions of Article 5, paragraph (5), item (iv) of the Supplementary Provisions of the National Pension Act after the revision by the provisions of Article 2, that person loses status as an insured person on that day.

①A person born in the period from April 2, 1955 to April 1, 1965 who falls under any of the following items (excluding a category 2 insured person prescribed in Article 7, paragraph (1), item (ii) of the National Pension Act) may, notwithstanding the provisions of Article 7, paragraph (1) of that Act, notify the Minister of Health, Labour and Welfare and become an insured person of the National Pension; provided, however, that this does not apply if that person has the right to receive an old-age basic pension under that Act, an old-age employees' pension under the Employees' Pension Insurance Act, or any other benefit in the form of a pension for which the ground for payment is old age or retirement that is specified by Cabinet Order.

②If a person who falls under item (i) of the preceding paragraph intends to make the notification under the provisions of that paragraph, the person must make to the Minister of Health, Labour and Welfare a notification stating that the person wishes to entrust a financial institution holding the person's deposit account or savings account with withdrawing the deposit or savings and paying the premiums with the money so withdrawn (hereinafter referred to in this paragraph as "payment by account transfer"), or a notification stating that the person's case falls under a case specified by Order of the Ministry of Health, Labour and Welfare as a case where there is a justifiable reason for not making payment by account transfer.

③If an insured person under the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the National Pension Act (limited to a person born in the period from April 2, 1955 to April 1, 1965) reaches 65 years of age, and does not have the right to receive the benefit specified by Cabinet Order prescribed in the proviso to paragraph (1), the notification under the preceding two paragraphs is deemed to have been made.

④A person who has made the notification under the provisions of paragraph (2) (or, for a person set forth in item (ii) of paragraph (1), that paragraph) is to acquire status as an insured person of the National Pension on the day on which the person made that notification (or, for a person deemed to have made the notification pursuant to the provisions of the preceding paragraph, the day on which the person reached 65 years of age).

⑤An insured person of the National Pension under the provisions of paragraph (1) may, at any time, notify the Minister of Health, Labour and Welfare and lose status as an insured person.

⑥An insured person of the National Pension under the provisions of paragraph (1) loses status as an insured person on the day following the day on which the person comes to fall under any of the following items (or, if the person comes to fall under item (ii), (iv) or (v), on that day).

⑦An insured person of the National Pension who is a person set forth in item (i) of paragraph (1) loses status as that insured person, in addition to losing it pursuant to the provisions of the preceding paragraph, on the day following the day on which the person comes to fall under any of the following items (or, if the person acquires status as an insured person of the National Pension again on the day on which the person comes to fall under item (i), on that day).

⑧An insured person of the National Pension who is a person set forth in item (ii) of paragraph (1) loses status as that insured person, in addition to losing it pursuant to the provisions of paragraph (6), on the day following the day on which the person comes to fall under any of the following items (or, if the person acquires status as an insured person of the National Pension again on the day on which that fact occurred, on that day).

⑨An insured period of the National Pension as an insured person of the National Pension under the provisions of paragraph (1) is deemed to be, respectively, an insured period of the National Pension as an insured person prescribed in Article 7, paragraph (1), item (i) of the National Pension Act for the purposes of the application of the provisions of Article 5, paragraph (1) of that Act, and an insured period of the National Pension as a category 1 insured person for the purposes of the application of the provisions of Articles 52-2 through 52-5 of that Act and Article 9-3 and Article 9-3-2 of the Supplementary Provisions of that Act.

⑩The provisions of Article 88-2 through Article 90-3 of the National Pension Act do not apply to an insured person of the National Pension under the provisions of paragraph (1).

The provisions then in force continue to govern the amount of the lump-sum withdrawal payment under the National Pension Act that pertains only to a premium-paid period before April 2005 (limited to one pertaining to a category 1 insured person) and a half premium exemption period.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.