①Each mutual aid association, etc. as an implementing body must, each fiscal year, pay to the government as the administrator of the National Pension, as specified by Order of the Ministry of Health, Labour and Welfare, the basic pension contribution (referred to as the "provisional basic pension contribution" in paragraph (4)) in the amount obtained by multiplying the estimated amount of the amount subject to premium and contribution calculation for the relevant fiscal year by the estimated value of the contribution apportionment rate relating to that mutual aid association, etc. as an implementing body for the relevant fiscal year (hereinafter referred to as the "provisional contribution apportionment rate").

②The estimated amount of the amount subject to premium and contribution calculation and the provisional contribution apportionment rate referred to in the preceding paragraph are determined by the Minister of Health, Labour and Welfare for each fiscal year.

③If the Minister of Health, Labour and Welfare finds that the estimated amount of the amount subject to premium and contribution calculation determined under the preceding paragraph is clearly too small in light of the state of payment of basic pensions in the relevant fiscal year, and that this will impede the provision of basic pension benefits in the relevant fiscal year, the Minister may change the estimated amount of the amount subject to premium and contribution calculation referred to in paragraph (1).

④When the Minister of Health, Labour and Welfare has changed the estimated amount of the amount subject to premium and contribution calculation under the preceding paragraph, each mutual aid association, etc. as an implementing body must pay to the government as the administrator of the National Pension, as specified by Order of the Ministry of Health, Labour and Welfare, the basic pension contribution in the amount obtained by deducting the amount of the provisional basic pension contribution from the amount obtained by multiplying the changed estimated amount of the amount subject to premium and contribution calculation by the provisional contribution apportionment rate relating to that mutual aid association, etc. as an implementing body for the relevant fiscal year that the Minister of Health, Labour and Welfare determined under paragraph (2).

⑤When specifying the Order of the Ministry of Health, Labour and Welfare prescribed in paragraph (1) and the preceding paragraph, the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over the mutual aid associations, etc. as implementing bodies.

⑥When determining the estimated amount of the amount subject to premium and contribution calculation and the provisional contribution apportionment rate referred to in paragraph (1) under paragraph (2), or when intending to change the estimated amount of the amount subject to premium and contribution calculation referred to in paragraph (1) under paragraph (3), the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over the mutual aid associations, etc. as implementing bodies.

①When, in a fiscal year, the sum of the amounts of the basic pension contributions paid by a mutual aid association, etc. as an implementing body under paragraph (1) or paragraph (4) of the preceding Article is less than the amount of the basic pension contribution for the relevant fiscal year calculated under Article 94-3, paragraph (1) of the Act (excluding the case set out in item (i) of the following paragraph), the mutual aid association, etc. as an implementing body must, as specified by Order of the Ministry of Health, Labour and Welfare, pay to the government as the administrator of the National Pension, by the fiscal year after next, the basic pension contribution in the amount obtained by deducting, from the shortfall, the amount obtained by multiplying the amount of investment income arising in the relevant fiscal year in the Basic Pension Account of the Pension Special Account (limited to that arising from the transfers from the National Pension Account and the Employees' Pension Account of the Pension Special Account under Article 114, paragraphs (1) and (2) of the Act on Special Accounts (Act No. 23 of 2007) and from the basic pension contributions paid by mutual aid associations, etc. as implementing bodies) by the contribution apportionment rate relating to that mutual aid association, etc. as an implementing body (referred to as the "adjustment amount" in the following paragraph).

②The government as the administrator of the National Pension is to, in each fiscal year, according to the categories of cases listed in the following items, as specified by Order of the Ministry of Health, Labour and Welfare, appropriate the amount provided for in each item, by the fiscal year after next, to the basic pension contribution that a mutual aid association, etc. as an implementing body is to pay under paragraph (1) of the preceding Article, and refund any remainder.

③When specifying the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding two paragraphs, the Minister of Health, Labour and Welfare must consult with the minister having jurisdiction over the mutual aid associations, etc. as implementing bodies.

The burden of a Local Public Servants Mutual Aid Association (in the case of a Mutual Aid Association for Designated City Employees, a Mutual Aid Association for Municipal Employees, or a Mutual Aid Association for City Employees, the National Federation of Mutual Aid Associations for Municipal Personnel) under Article 94-4 of the Act is borne, as specified by Order of the Ministry of Internal Affairs and Communications, in the amount obtained by multiplying the amount of the basic pension contribution relating to the Pension Fund Association for Local Government Officials for the relevant fiscal year, calculated under Article 94-3, paragraph (1) of the Act, by the ratio of the total amount of the standard remuneration relating to the members of that Local Public Servants Mutual Aid Association for the relevant fiscal year (in the case of the National Federation of Mutual Aid Associations for Municipal Personnel, the total amount of the standard remuneration relating to the members of all Mutual Aid Associations for Designated City Employees, Mutual Aid Associations for Municipal Employees, and Mutual Aid Associations for City Employees) to the total amount of the standard remuneration prescribed in Article 28 of the Employees' Pension Insurance Act (hereinafter in this Article referred to as "standard remuneration") relating to the members of the Local Public Servants Mutual Aid Associations for the relevant fiscal year.

The juridical persons specified by Cabinet Order prescribed in Article 109-2-2, paragraph (1) of the Act are as follows:

The educational institutions specified by Cabinet Order prescribed in Article 109-2-2, paragraph (1) of the Act are as follows:

The bodies specified by Cabinet Order prescribed in Article 109-3, paragraph (1) of the Act are as follows:

The circumstances specified by Cabinet Order prescribed in Article 109-5, paragraph (1) of the Act are those that fall under all of the following items.

Where the Minister of Health, Labour and Welfare delegates the authority for dispositions for arrears and other dispositions pursuant to Article 109-5, paragraph (1) of the Act, the Minister delegates all of it to the Minister of Finance, except for the following: