Supplementary Provisions, Article 25Transfer of Rights and Obligations Pertaining to a Qualified Retirement Pension Contract to a Defined-Benefit Corporate Pension
第二十五条（適格退職年金契約に係る権利義務の確定給付企業年金への移転）
If the employer of its implementing place of business has concluded a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as "the New Corporation Tax Act"), an employer, etc. may, only until March 31, 2012 and upon obtaining the approval of the Minister of Health, Labour and Welfare (or, if that defined-benefit corporate pension is a fund-type corporate pension, the authorization), succeed to the rights and obligations concerning the payment of benefits pertaining to the beneficiaries of a trust prescribed in paragraph (2), item (i), (b) of that Article, the insurance beneficiaries prescribed in item (ii), (b) of that paragraph or the mutual aid benefit beneficiaries prescribed in item (iii), (b) of that paragraph (hereinafter referred to as "beneficiaries, etc. of a transferred qualified retirement pension") under that qualified retirement pension contract.
The provisions of Article 74, paragraphs (2) and (3) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a contract-type corporate pension, the employer applies for the approval referred to in the preceding paragraph, and the provisions of Article 76, paragraph (2) apply mutatis mutandis to the case where, if that defined-benefit corporate pension is a fund-type corporate pension, the fund applies for the authorization referred to in the preceding paragraph.
If that employer, etc. succeeds to the rights and obligations pursuant to the provisions of paragraph (1), the reserves under that qualified retirement pension contract are to be transferred from the corporation listed in any of the items of Article 20, paragraph (2) of the Supplementary Provisions of the New Corporation Tax Act that pertains to that qualified retirement pension contract to the asset management institution, etc. of that defined-benefit corporate pension.
第一項の規定により当該事業主等が権利義務を承継する場合においては、当該適格退職年金契約に係る新法人税法附則第二十条第二項各号に掲げる法人から当該確定給付企業年金の資産管理運用機関等に当該適格退職年金契約に係る積立金を移換するものとする。
With regard to a defined-benefit corporate pension that has succeeded to the rights and obligations concerning the payment of benefits pertaining to beneficiaries, etc. of a transferred qualified retirement pension pursuant to the provisions of paragraph (1), the provisions of Article 36, paragraph (4) and Article 41, paragraph (3) do not apply, and with regard to the application of Article 36, paragraph (2) and Article 41, paragraph (2), the phrase "the following requirements (" in Article 36, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order, and", and the phrase "the following requirements" in Article 41, paragraph (2) is deemed to be replaced with "the following requirements (for beneficiaries, etc. of a transferred qualified retirement pension whose rights and obligations concerning the payment of benefits have been succeeded to pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions, the requirements separately specified by Cabinet Order)".
第一項の規定により移行適格退職年金受益者等に係る給付の支給に関する権利義務を承継した確定給付企業年金については、第三十六条第四項及び第四十一条第三項の規定は適用せず、第三十六条第二項及び第四十一条第二項の適用については、第三十六条第二項中「次に掲げる要件（」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件とし、」と、第四十一条第二項中「次に掲げる要件」とあるのは「次に掲げる要件（附則第二十五条第一項の規定により給付の支給に関する権利義務を承継した移行適格退職年金受益者等については、別に政令で定める要件）」とする。