①When a small and medium-sized employer makes a small and medium-sized employer's contribution pursuant to the provisions of Article 68-2, paragraph (1), the employer is to pay it to the Association pursuant to the provisions of the individual-type pension plan rules.

②The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the case where the Association receives payment of a small and medium-sized employer's contribution pursuant to the provisions of the preceding paragraph.

①If an employer with an EPI-applicable place of business that pays a participant of an individual-type pension plan's contribution pursuant to the provisions of Article 70, paragraph (2) pays a salary to a category II participant in currency, the employer may deduct the participant of an individual-type pension plan's contribution from the salary.

②When an employer with an EPI-applicable place of business has deducted a participant of an individual-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 an individual-type pension plan's contribution, and give notice of the amount deducted to the category II participant.

①An individual-type pension plan terminates on the day on which the Association comes to be dissolved.

②Beyond what is provided for in the preceding paragraph, Cabinet Order prescribes the necessary particulars in connection with termination of an individual-type pension plan.

The provisions of Section 4 of the preceding Chapter apply mutatis mutandis to investment of the portion of the reserve fund which constitutes the assets managed per individual relating to a participant of an individual-type pension plan, etc., the provisions of Section 5 of that Chapter apply mutatis mutandis to benefits under an individual-type pension plan, and the provisions of Article 43, paragraphs (1) through (3) and Article 48-2 (limited to the part pertaining to material-providing services; hereinafter the same applies in this Article) apply mutatis mutandis to the Association. In this case, the term "an/the employer" in Articles 22 and 48-2 and the term "an/the asset management institution" in Article 25, paragraphs (3) and (4), Article 29, paragraph (2), Article 33, paragraph (3), Article 34, Article 37, paragraph (3), and Article 40 are deemed to be replaced with "the Association", and any other necessary technical replacement of terms concerning the provisions of Sections 4 and 5 of that Chapter, Article 43, paragraphs (1) through (3), and Article 48-2 is specified by Cabinet Order.

With regard to a person whose assets were transferred to the Association, the provisions of the preceding Article (limited to the part pertaining to benefits of an individual-type pension plan) apply by deeming that person to be a person who was a participant of an individual-type pension plan. In this case, the phrase "the provisions of Section 5 of that Chapter" in the preceding Article is deemed to have been replaced with "the provisions of Section 5 of that Chapter (excluding the provisions of Article 33 and the provisions pertaining to disability benefits)."

In addition to the services under the provisions of the National Pension Act, the Association provides the services under the provisions of this Act in order to attain the purpose prescribed in Article 1.

①The Association may receive transfer of an amount equivalent to lump-sum withdrawal payment, etc. or residual assets (meaning the residual assets prescribed in Article 89, paragraph (6) of the Defined Benefit Corporate Pension Act; the same applies hereinafter), pursuant to the provisions of Cabinet Order.

②When the Association receives transfer of an amount equivalent to lump-sum withdrawal payment, etc. or residual assets pursuant to the provisions of the preceding paragraph, the period during which each participant or instructor of an individual-type pension plan was employed by the employer of the place of business implementing the plan with regard to the relevant defined benefit corporate pension plan or other period equivalent thereto (limited to the period in or before the month containing the day preceding the day on which the participant of an individual-type pension plan reached the age of 60) specified by Cabinet Order is to be included in the total enrollment period referred to in Article 33, paragraph (1) as applied mutatis mutandis pursuant to the provisions of Article 73 relating to that participant or instructor of an individual-type pension plan.

The provisions of Article 25-2 apply mutatis mutandis to a case where an amount equivalent to lump-sum withdrawal payment, etc. or residual assets are transferred pursuant to the provisions of paragraph (1) of the preceding Article. In this case, the phrase "the employer's contribution, etc. paid" in Article 25-2, paragraph (3) is deemed to be replaced with "the amount equivalent to lump-sum withdrawal payment, etc. or the residual assets transferred pursuant to the provisions of Article 74-2, paragraph (1)".

①If a person who has assets managed per individual under an individual-type pension plan acquires the status as a participant of a defined benefit corporate pension plan, and the rules concerning the defined benefit corporate pension plan provide in advance that the assets managed per individual may be transferred from the Association, that person may request the Association to transfer that person's assets managed per individual.

②If a request under the provisions of the preceding paragraph has been made, the Association is to transfer the assets managed per individual relating to the person who made the request to the asset management and investment institution, etc. of the defined benefit corporate pension plan.

Beyond what is provided for in the preceding three Articles, Cabinet Order prescribes the necessary matters in connection with transfer of an amount equivalent to lump-sum withdrawal payment, etc. and residual assets to the Association and transfer of assets managed per individual to the asset management and investment institution, etc. of a defined benefit corporate pension plan.

①The committee for formulation of the individual-type pension plan rules (hereinafter referred to as the "formulation committee") is to be established in the Association.

②When the Association intends to prepare rules concerning an individual-type pension plan or make a change to the individual-type pension plan rules, it must obtain a resolution by the formulation committee.

③The following particulars concerning services of the Association under the provisions of this Act require a resolution by the formulation committee, notwithstanding the provisions of Article 137-11, paragraph (1) of the National Pension Act:

④Beyond what is provided for in the preceding three paragraphs, Cabinet Order prescribes particulars concerning the organization of the formulation committee and other necessary particulars in connection with the Formulation Committee.

The Association must separate the accounting for the services it provides pursuant to the provisions of this Act from other accounting.

①A national pension fund may provide the administrative affairs set forth in the items of Article 61, paragraph (1) as entrusted by the Association.

②A national pension fund must separate the accounting for the services it provides pursuant to the provisions of the preceding paragraph from other accounting.

①If a person employed at an EPI-applicable place of business is a participant of an individual-type pension plan, the employer with the EPI-applicable place of business must provide necessary cooperation to the participant of an individual-type pension plan, and endeavor to provide guidance, etc. to ensure observance of laws and regulations and the individual-type pension plan rules.

②In the case referred to in the preceding paragraph, the State may provide necessary guidance and advice to the employer with an EPI-applicable place of business.

①When services of the Association are to be provided pursuant to the provisions of this Act, the phrase "The following matters" in Article 137-11, paragraph (1) of the National Pension Act is deemed to be replaced with "The following matters (for the matters set forth in items (ii) through (iv), excluding those pertaining to services of the Association under the provisions of the Defined Contribution Pension Act (Act No. 88 of 2001))"; the phrase "and the appropriate operation of the National Pension Fund system" in Article 137-12, paragraph (2) of that Act is deemed to be replaced with "and the appropriate operation of the National Pension Fund system and the defined contribution pension plan system"; the phrase "the National Pension Fund system" in Article 137-15, paragraph (2), item (iv) of that Act is deemed to be replaced with "the National Pension Fund system and the defined contribution pension plan system"; the phrase "under Article 137-17, paragraph (4) and Article 137-19, paragraph (2)" in Article 137-23 of that Act is deemed to be replaced with "under Article 137-17, paragraph (4) and Article 137-19, paragraph (2), and under the provisions of the Defined Contribution Pension Act"; the term "lump-sum benefit" in the row for Article 105 (excluding paragraph (2) (excluding the part that applies Article 12, paragraph (2) mutatis mutandis) and paragraph (5)) in the table in Article 138 of that Act is deemed to be replaced with "lump-sum benefit (excluding that to be paid by the Association pursuant to the provisions of the Defined Contribution Pension Act)"; the term "the articles" in Article 142, paragraph (1) of that Act is deemed to be replaced with "the articles, the individual-type pension plan rules prescribed in Article 56, paragraph (3) of the Defined Contribution Pension Act (referred to as the "individual-type pension plan rules" in the following paragraph)"; the phrase "its articles" in paragraph (2) of that Article is deemed to be replaced with "its articles or the individual-type pension plan rules"; the phrase "an order under paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "an order under paragraph (1) (excluding that pertaining to the business of the Association under the provisions of the Defined Contribution Pension Act)"; the term "operations" in that paragraph is deemed to be replaced with "operations (excluding those conducted by the Association pursuant to the provisions of the Defined Contribution Pension Act)"; the phrase "this Chapter" in Article 145, item (v) of that Act is deemed to be replaced with "this Chapter or the Defined Contribution Pension Act"; and Cabinet Order prescribes other necessary particulars in connection with application of the provisions of that Act.

②When services of a national pension fund are to be provided pursuant to the provisions of Article 77, paragraph (1), the term "this Chapter" in Article 145, item (v) of the National Pension Act is deemed to be replaced with "this Chapter or Article 77, paragraph (1) of the Defined Contribution Pension Act (Act No. 88 of 2001) ", and Cabinet Order prescribes other necessary matters in connection with application of the provisions of that Act.