①The national treasury bears a part of the expenses necessary for the payment of the job applicant benefits (excluding job applicant benefits for the elderly; the same applies in item (i)), educational training benefits (limited to educational training leave benefits; the same applies in item (iii)) and continuous employment benefits (limited to nursing care leave benefits; the same applies in item (iv)), childcare leave-related benefits and the vocational training attendance benefits prescribed in Article 64, in accordance with the following classification:

②With regard to the job applicant benefits other than the job applicant benefits for day workers prescribed in item (i) of the preceding paragraph, each fiscal year (excluding a fiscal year in which the national treasury bears the amount to be borne under the provisions of (b) of the same item), if the amount of the general premiums collected pursuant to the provisions of the Premiums Collection Act is exceeded by the amount equivalent to three-quarters of the total amount of the job applicant benefits paid, the national treasury bears an amount up to the amount equivalent to one-third of the total amount of the job applicant benefits paid during the fiscal year, with regard to the excess amount, in addition to the amount to be borne by the national treasury pursuant to the provisions of the same item, notwithstanding the provisions of the same item.

③The amount of the general premiums prescribed in the preceding paragraph is to be the amount obtained by deducting the total of the amounts listed in items (ii) through (iv) from the amount listed in item (i):

④With regard to the job applicant benefits for day workers, in each fiscal year (excluding a fiscal year in which the national treasury bears the amount to be borne under the provisions of paragraph (1), item (ii), (b)) when the amount listed in item (i) below exceeds the amount listed in item (ii) below, the national treasury bears the amount obtained by deducting the amount equivalent to the excess amount from the amount to be borne by the national treasury pursuant to the provisions of item (ii) of the same paragraph, notwithstanding the provisions of the same item (if this amount is less than the amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during the fiscal year, the amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during the fiscal year):

⑤Beyond what is set forth in the preceding paragraphs, the national treasury bears the expenses necessary for the programs prescribed in Article 64 (referred to as the "programs for supporting specified job seekers" in Article 68, paragraph (2)) (excluding the expenses prescribed in paragraph (1), item (vi)) and the expenses necessary for performing administrative affairs of employment insurance services (excluding services pertaining to post-birth leave support benefits and childcare short-time work benefits; the same applies in Article 68, paragraph (1)), within the budgetary limits for each fiscal year.

When the measures referred to in Article 25, paragraph (1) have been decided on, notwithstanding the provisions of paragraph (1), item (i) of the preceding Article, the national treasury bears a part of the expenses necessary for the payment of the job applicant benefits pertaining to those who receive the wide area extended benefits, in accordance with the following classification. In this case, the phrases "the total amount of the job applicant benefits paid" and "where the amount of the general premiums" in paragraph (2) of the preceding Article are deemed to be replaced, respectively, with "the amount obtained by deducting the total amount of the job applicant benefits pertaining to those who receive the wide area extended benefits from the total amount of the job applicant benefits paid" and "where the amount obtained by deducting the amount equivalent to two-thirds of the total amount of the job applicant benefits pertaining to those who receive the wide area extended benefits from the amount of the general premiums":

In each fiscal year, if it is necessary in light of the financial situation of the employment account of the Labor Insurance Special Account (limited to the case where the premium rate for covering expenses for benefits for unemployment, etc. prescribed in Article 12, paragraph (4), item (i) of the Premiums Collection Act is 0.8 percent or more, and other cases specified by Cabinet Order), the national treasury may, in order to cover a part of the expenses necessary for the payment of the benefits for unemployment, etc. and the vocational training attendance benefits prescribed in Article 64 in that fiscal year, bear a part of those expenses, as provided for in the budget, in excess of the amounts it bears pursuant to the provisions of Article 66, paragraphs (1), (2) and (4) and the preceding Article.

①The premiums to be collected by the government for the purpose of allocating them for covering the expenses necessary for the employment insurance services are as specified by the provisions of the Premiums Collection Act.

②Of the premiums referred to in the preceding paragraph, the total of the amount equivalent to the stamp premiums amount added to the amount obtained by deducting the total of the amount obtained by multiplying the general premiums amount collected by the childcare leave-related benefits rate and the amount obtained by multiplying the general premiums amount collected by the two-program rate from the general premiums amount collected, is to be allocated for covering the necessary expenses for benefits for unemployment, etc. and programs for supporting specified job seekers, the amount obtained by multiplying the general premiums amount collected by the childcare leave-related benefits rate is to be allocated for covering the necessary expenses for childcare leave-related benefits, and the amount obtained by multiplying the general premiums amount collected by the two-program rate is to be allocated for covering the necessary expenses for employment stabilization programs and for human resources development programs (limited to those prescribed in Article 63).

The expenses necessary for the post-birth leave support benefits and childcare short-time work benefits and the expenses necessary for performing administrative affairs concerning these benefits are to be covered by the child and child-rearing support contributions collected by the government pursuant to the provisions of Article 71-3, paragraph (1) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012).