①The government is to, promptly after this Act comes into effect, taking into account the status of the enforcement, etc. of the respective Acts as amended by this Act, from the viewpoint of further advancing efforts to make the public pension system a system that is sustainable over the long term, further strengthening the guarantee function in response to changes in social and economic conditions, and securing fairness between and within generations, review the matters listed in the items of Article 6, paragraph (2) of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013), the strengthening of the income redistribution function of the public pension system, and other necessary matters (excluding the matters specified in the following paragraph and paragraph (4)) concerning the public pension system and systems related to it, and take necessary measures based on the results of that review.

②The government is to, based on the current state and outlook of finances prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees' Pension Insurance Act, and other matters, that are prepared for the first time on or after the date of promulgation of this Act, review the scope of application of Employees' Pension Insurance and Health Insurance, and take necessary measures based on the results of that review.

③The review under the preceding two paragraphs is to be conducted based on the fact that, in the current state and outlook of finances prescribed in Article 4-3, paragraph (1) of the National Pension Act and the current state and outlook of finances prescribed in Article 2-4, paragraph (1) of the Employees’ Pension Insurance Act to date, the outlook for the adjustment period prescribed in Article 16-2, paragraph (1) of the National Pension Act has become longer compared to the outlook for the adjustment period prescribed in Article 34, paragraph (1) of the Employees’ Pension Insurance Act, and it has been shown that the portion corresponding to the amount listed in Article 2, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 104 of 2004), within the ratio of the amount obtained by adding the amount listed in item (i) of that paragraph and the amount listed in item (ii) of that paragraph to the amount listed in item (iii) of that paragraph, has decreased.

④The government is to, based on the status of the increase in the proportion of employed persons among category 1 insured persons of National Pension, and the actual state of work and childcare of persons who work in ways not based on employment, conduct a review of the need for consideration for the premium burden pertaining to the childcare period of category 1 insured persons of National Pension, and, in the case where measures are to be taken with regard to that childcare period, the content of those measures and how to secure financial resources for them.

⑤The government is to, from the viewpoint of enhancing, including by ensuring that support for it can be received fairly, when the people make voluntary efforts to secure income in old age, conduct an overall review, including of tax measures, of the requirements for enrollment in an individual-type defined contribution pension and a National Pension Fund, the contribution limit amount pertaining to an individual-type defined contribution pension, and the scope of small and medium-sized business owners who can contribute small and medium-sized business owner contributions, and other matters, and take necessary measures based on the results of that review.