Article 21-3Withholding Deductions for Participant of a Corporate-type Pension Plan Contribution
第二十一条の三（企業型年金加入者掛金の源泉控除）
If an employer that pays the participant of a corporate-type pension plan's contribution pursuant to the provisions of paragraph (1) of the preceding Article also pays the salary of the participant of a corporate-type pension plan in currency, the employer may deduct the participant of a corporate-type pension plan's contribution from their salary.
前条第一項の規定により企業型年金加入者掛金の納付を行う事業主は、当該企業型年金加入者に対して通貨をもって給与を支払う場合においては、企業型年金加入者掛金を給与から控除することができる。
When an employer has deducted a participant of a corporate-type pension plan's contribution pursuant to the provisions of the preceding paragraph, the employer must prepare a calculation sheet concerning the deduction of the participant of a corporate-type pension plan's contribution, and give notice of the amount deducted to the participant of a corporate-type pension plan.
事業主は、前項の規定によって企業型年金加入者掛金を控除したときは、企業型年金加入者掛金の控除に関する計算書を作成し、その控除額を当該企業型年金加入者に通知しなければならない。
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