Supplementary Provisions, Article 32Transitional Measures Concerning Simplified Corporate-Type Pension Plans
第三十二条（簡易企業型年金に関する経過措置）
With respect to the simplified corporate-type pension plan prescribed in Article 3, paragraph (5) of the Defined Contribution Pension Act prior to its amendment by the provisions of Article 29 (hereinafter referred to in this Article as the "Former Defined Contribution Pension Act") for which approval under paragraph (1) of that Article has been obtained at the time this Act comes into effect, the provisions of Article 19, paragraph (2) and Article 23, paragraph (1) of the Former Defined Contribution Pension Act remain in force. In this case, the phrase "simplified corporate-type pension plan" in Article 19, paragraph (2) and Article 23, paragraph (1) of the Former Defined Contribution Pension Act is deemed to be replaced with "simplified corporate-type pension plan (meaning the simplified corporate-type pension plan prescribed in Article 3, paragraph (5) of the Defined Contribution Pension Act prior to its amendment by the provisions of Article 29 of the Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025))", and the phrase "in accordance with the standards specified by Cabinet Order" in Article 19, paragraph (2) of the Former Defined Contribution Pension Act is deemed to be replaced with "being a fixed amount and".
この法律の施行の際現に第二十九条の規定による改正前の確定拠出年金法（以下この条において「旧確定拠出年金法」という。）第三条第一項の承認を受けている同条第五項に規定する簡易企業型年金については、旧確定拠出年金法第十九条第二項及び第二十三条第一項の規定は、なおその効力を有する。この場合において、旧確定拠出年金法第十九条第二項及び第二十三条第一項中「簡易企業型年金」とあるのは「簡易企業型年金（社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律（令和七年法律第七十四号）第二十九条の規定による改正前の確定拠出年金法第三条第五項に規定する簡易企業型年金をいう。）」と、旧確定拠出年金法第十九条第二項中「政令で定める基準に従い」とあるのは「定額であって」とする。