Supplementary Provisions, Article 14-2Special Provisions on the Transitional Measures Concerning the National Treasury's Burden of the Basic Pension for Fiscal Years 2009 through 2013
第十四条の二(平成二十一年度から平成二十五年度までにおける基礎年金の国庫負担に関する経過措置の特例)
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).
国庫は、平成二十一年度から平成二十五年度までの各年度における国民年金事業に要する費用のうち基礎年金の給付に要する費用の一部に充てるため、当該各年度について、附則第十三条第七項及び前条第一項並びに昭和六十年改正法附則第三十四条第二項及び第三項の規定により読み替えられた第四条の規定による改正後の国民年金法第八十五条第一項第一号及び第三号に掲げる額、前条第二項に規定する額並びに昭和六十年改正法附則第三十四条第一項各号(第一号、第六号及び第九号を除く。)に掲げる額(同項第四号に規定する者に係る寡婦年金の給付に要する費用の額に同号イに掲げる数を同号ロに掲げる数で除して得た数を乗じて得た額の合算額及び同項第五号に規定する老齢年金の給付に要する費用に係る同号ハに規定する額の三分の一に相当する額を除く。)の合算額のほか、前条第一項並びに昭和六十年改正法附則第三十四条第二項及び第三項の規定により読み替えられた第四条の規定による改正後の国民年金法第八十五条第一項第一号及び第三号に掲げる額並びに前条第二項に規定する額の合算額と附則第十三条第七項及び前条第一項並びに昭和六十年改正法附則第三十四条第二項及び第三項の規定により読み替えられた第四条の規定による改正後の国民年金法第八十五条第一項第一号及び第三号に掲げる額並びに前条第二項に規定する額の合算額との差額に相当する額を負担する。この場合において、当該額については、平成二十一年度にあっては財政運営に必要な財源の確保を図るための公債の発行及び財政投融資特別会計からの繰入れの特例に関する法律(平成二十一年法律第十七号)第三条第一項の規定により、平成二十二年度にあっては平成二十二年度における財政運営のための公債の発行の特例等に関する法律(平成二十二年法律第七号)第三条第一項の規定により、財政投融資特別会計財政融資資金勘定から一般会計に繰り入れられる繰入金を活用して、確保するものとし、平成二十三年度にあっては東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法(平成二十三年法律第百十七号)第六十九条第二項の規定により適用する同条第一項の規定により発行する公債の発行による収入金を活用して、確保するものとし、平成二十四年度及び平成二十五年度にあっては財政運営に必要な財源の確保を図るための公債の発行の特例に関する法律(平成二十四年法律第百一号)第四条第一項の規定により発行する公債の発行による収入金を活用して、確保するものとする。