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).