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.