With regard to the application of the provisions of Article 60-2, paragraph (1) to an educational training benefit recipient who has not received payment of the educational training benefits prior to the basis day prescribed in item (i) of the same paragraph, for the time being, the term "three years" in the same paragraph is deemed to be replaced with "one year".

①The educational training support benefits are paid to an educational training benefit recipient (limited to, among the persons prescribed in the preceding Article, those who fall under Article 60-2, paragraph (1), item (ii) and who are specified by Order of the Ministry of Health, Labour and Welfare) who has, as prescribed by Order of the Ministry of Health, Labour and Welfare, commenced on or before March 31, 2027 the educational training prescribed in the same paragraph that is specified by Order of the Ministry of Health, Labour and Welfare (limited to a person whose age on the day of commencing that educational training is less than 45 years), for the days of unemployment (limited to the days for which recognition of being unemployed has been given) among the days on which the person is receiving that educational training (limited to the days certified to that effect by the practitioner of specified educational training pertaining to that educational training). In this case, with regard to the application of the provisions of Article 10, paragraph (5), item (i), Article 60-5, paragraph (3) and Article 72, paragraph (1), the term "educational training benefits" in the same item is deemed to be replaced with "educational training benefits and educational training support benefits"; the term "educational training benefits" in Article 60-5, paragraph (3) is deemed to be replaced with "educational training benefits and educational training support benefits", and the phrase "Article 60-2, paragraph (2)" in the same paragraph with "Article 60-2, paragraph (2) and Article 11-2, paragraph (1) of the Supplementary Provisions"; and the phrase "or Article 24-2, paragraph (1)" in Article 72, paragraph (1) is deemed to be replaced with ", Article 24-2, paragraph (1) or Article 11-2, paragraph (1) of the Supplementary Provisions".

②The recognition of being unemployed referred to in the preceding paragraph is given by the chief of the Public Employment Security Office, as prescribed by Order of the Ministry of Health, Labour and Welfare.

③The amount of the educational training support benefits is to be the amount obtained by multiplying by 60 percent the amount obtained by multiplying the daily amount of wages prescribed in Article 17 (referred to simply as the "daily amount of wages" in this paragraph) by 50 percent (for a daily amount of wages of 2,460 yen or more and less than 4,920 yen (when that amount has been changed pursuant to the provisions of Article 18, the changed amount), 80 percent, and for a daily amount of wages of 4,920 yen or more and 12,090 yen or less (when that amount has been changed pursuant to the provisions of Article 18, the changed amount), the rate specified by Order of the Ministry of Health, Labour and Welfare so as to decrease within the range from 80 percent to 50 percent in accordance with the increase in the daily amount of wages).

④The educational training support benefits are not paid for the period during which the basic allowance is paid and the period during which the basic allowance is not to be paid pursuant to the provisions of Article 21, Article 29, paragraph (1) (including as applied following the deemed replacement of terms pursuant to the provisions of Article 5, paragraph (4) of the Supplementary Provisions), Article 32, paragraph (1) or (2) or Article 33, paragraph (1).

⑤The provisions of Article 21, Article 31, paragraph (1) and Article 78 apply mutatis mutandis to the educational training support benefits. In this case, the term "qualified recipient" in Article 21 and the same paragraph is deemed to be replaced with "person able to receive payment of the educational training support benefits", the phrase "the recognition of unemployment could not be obtained due to the death" in the same paragraph with "the recognition of the fact of unemployment under Article 11-2, paragraph (1) of the Supplementary Provisions could not be obtained due to the death", the phrase "the recognition of unemployment for" with "the recognition of the fact of unemployment under the same paragraph for", and the phrase "the recognition of unemployment prescribed in Article 15, paragraph (2) pursuant to the provisions of Article 15, paragraph (4), item (i)" in Article 78 with "the recognition of the fact of unemployment under Article 11-2, paragraph (1) of the Supplementary Provisions".

①With regard to a person separated from service for specific reasons prescribed in Article 13, paragraph (3) (limited to those specified by Order of the Ministry of Health, Labour and Welfare, and excluding qualified recipients) who has received payment of the educational training leave benefits and has separated from service during the period from the leave commencement day until the day on which six months have elapsed counting from the day on which the educational training leave pertaining to those benefits ended (if the person has taken educational training leave two or more times by the day on which one year has elapsed counting from the leave commencement day, the day on which the last educational training leave ended) (limited to a person whose day of that separation from service falls within the specified period), the provisions of Article 60-4, paragraph (1) apply by deeming that person separated from service for specific reasons to be a specified recipient of educational training leave benefits prescribed in paragraph (2) of the same Article.

②With regard to the application of the provisions of the preceding paragraph to a person to whom the provisions of Article 60-3, paragraph (3) have been applied, the term "one year" in the same paragraph is deemed to be replaced with "the period obtained by adding to one year the number of days on which the person is unable to receive educational training for the reasons prescribed in Article 60-3, paragraph (3) (when that period exceeds four years, four years)".

③With regard to the application of the provisions of Article 72, paragraph (1) in the case where the provisions of paragraph (1) apply, the phrase "or Article 24-2, paragraph (1)" in the same paragraph is deemed to be replaced with ", Article 24-2, paragraph (1) or Article 11-3, paragraph (1) of the Supplementary Provisions".

With regard to the application of the provisions of Article 61-4, paragraph (4) to an insured person who has commenced caregiver leave, for the time being, the term "40 percent" in the same paragraph is deemed to be replaced with "67 percent".

①With regard to the bearing of expenses by the national treasury under the provisions of Article 66, paragraph (1) (limited to the part pertaining to the expenses prescribed in items (iv) and (vi) of the same paragraph; hereinafter the same applies in this paragraph), the national treasury bears, for the time being, an amount equivalent to 55 percent of the amount to be borne by the national treasury under the provisions of the same paragraph, notwithstanding the provisions of the same paragraph.

②With regard to the application of the provisions of Article 66, paragraph (5) in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraphs" in the same paragraph is deemed to be replaced with "the preceding paragraphs (excluding paragraph (1), items (iv) and (vi)) and Article 13, paragraph (1) of the Supplementary Provisions".

①In each fiscal year from fiscal year 2024 to fiscal year 2026, notwithstanding the provisions of Article 66, paragraph (1) (limited to the part pertaining to the expenses prescribed in item (iv) of the same paragraph) and the provisions of the preceding Article (limited to the part pertaining to the expenses prescribed in the same item), the national treasury bears an amount equivalent to 10 percent of the amount to be borne by the national treasury under the provisions of the same paragraph (limited to the part pertaining to the expenses prescribed in the same item).

②With regard to the application of the provisions of Article 66, paragraph (5) in the case where the provisions of the preceding paragraph apply, notwithstanding the provisions of paragraph (2) of the preceding Article, the phrase "the preceding paragraphs" in Article 66, paragraph (5) is deemed to be replaced with "the preceding paragraphs (excluding paragraph (1), items (iv) and (vi)), and Article 13, paragraph (1) (limited to the part pertaining to the expenses prescribed in the same item) and Article 14, paragraph (1) of the Supplementary Provisions".

With regard to the bearing of expenses of the employment insurance by the national treasury, review is to be continued, and the provisional measures concerning the amount to be borne by the national treasury prescribed in Article 13 of the Supplementary Provisions are to be abolished as soon as possible on or after April 1, 2027, after stable financial resources have been secured.

①With regard to the application of the provisions of Article 68-2 in fiscal year 2025, the phrase "the child and child-rearing support contributions collected by the government pursuant to the provisions of Article 71-3, paragraph (1)" in the same Article is deemed to be replaced with "the proceeds from the issuance of the child and child-rearing support special public bonds prescribed in Article 71-26, paragraph (2)".

②With regard to the application of the provisions of Article 68-2 during the period from fiscal year 2026 to fiscal year 2028, the phrase "the child and child-rearing support contributions" in the same Article is deemed to be replaced with "the child and child-rearing support contributions and the proceeds from the issuance of the child and child-rearing support special public bonds prescribed in Article 71-26, paragraph (2) of the same Act".