Title: Act on Partial Revision of the Act on Partial Revision of the National Pension Act, etc. in order to maintain the 50 percent share of the government contribution to the Basic Pension Benefit in 2012 and 2013, etc.
Promulgation Date: November 26, 2012	Effective Date: Refer to below
Act No.: 99	Responsible Division: Pension Division of Pension Bureau
1. Purpose Ensuring the pension system remains sustainable in the future makes maintaining the state subsidy rate of the basic pension at 50% (1/2) necessary. In addition, adjusting the levels of the amount of pensions, which have remained unchanged despite a fall in consumer prices, via use of a special measure to a more normal level is necessary in achieving greater intergenerational fairness with respect to the public pension system and various other benefit systems. The necessary measures shall therefore be taken.
2. Outline (1) Matters concerning the state subsidy rate of the basic pension of 50% (1/2) [1] For FY2012 and FY2013, the difference between the state subsidy rate of the basic pension of 50% (1/2) and 36.5% shall be covered by a state subsidy using special bonds for covering public pension funding (stop-gap public bonds), and which the financial resources used for the repayment of shall consist of revenue from the consumption tax being raised. [2] The pension amount for the exemption period of National Pension insurance premiums in FY2012 and FY2013 shall be calculated on the assumption of a state subsidy rate of the basic pension of 50%.
(2) Matters concerning exceptional levels using a special measure [1] From the point of view of intergenerational fairness the exceptional level of the amount of old-age basic pensions (2.5%) shall be eliminated over the three years of from FY2013 to FY2015. [2] The exceptional level of allowances for single parent families and persons with disabilities, etc., for which the same measure as with pensions was taken, shall also be eliminated over the three years of from FY2013 to FY2015.
3. Effective date (1) Promulgation date (2) October 1, 2013

Title: Act on the Payment of Supplementation Allowance for Pensioners
Promulgation Date: November 26, 2012
Effective Date: October 1, 2015 in thereby matching the enforcement period of the fundamental tax system reform
Act No.: 102	Responsible Division: Pension Division of Pension Bureau
1. PurposeThe necessary measures shall be taken to support the lives of the elderly and persons with disabilities who receive pensions but have low incomes, including pensions, and therefore require financial assistance.
2. Outline(1) A supplementary allowance for old-age pensioners shall be paid to those receiving old-age basic pensions and with an income not exceeding a certain standard stipulated in Cabinet Order based on the payment period of National Pension premiums and the period of premium exemption.
(2) A supplementary allowance for old-age pensioners shall be paid to certain people with an income not exceeding the above standard in thereby avoiding reversal in their income.
(3) A supplementary allowance for disability pensioners or supplementary allowance for survivors' pensioners shall be paid to certain people receiving disability or survivors' pensions.