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Supplementary Provisions, Article 11Special Provisions on the Liability Reserve Equivalent in the Case Where a Voluntary Dissolution Fund Is Dissolved

第十一条(自主解散型基金が解散する場合における責任準備金相当額の特例)

A surviving employees' pension Fund that intends to dissolve for the reason set forth in or of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions, and for which the amount of reserves for pension benefits, etc. (meaning the reserves to be allocated to the benefits prescribed in of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions (hereinafter referred to as "old-age pension benefits, etc."); the same applies hereinafter except in Article 40, paragraph (2), item (iii) and paragraph (3), item (iii), Article 53, Article 55, paragraph (1), Article 60, Article 70, paragraph (2) and Article 71, paragraph (2) of the Supplementary Provisions) (in the case where prepayment has been made pursuant to the provisions of paragraph (1) of the preceding Article (including the case where it applies with replacement of terms pursuant to the provisions of paragraph (9) of this Article, paragraph (10) of the following Article, or Article 19, paragraph (10), Article 20, paragraph (5) or Article 21, paragraph (9) of the Supplementary Provisions), the amount obtained by adding the prepaid amount; the same applies hereinafter) on the day on which it intends to dissolve is expected to fall below the liability reserve equivalent (hereinafter referred to as a "voluntary dissolution Fund") may, as specified by Order of the Ministry of Health, Labour and Welfare, apply to the Minister of Health, Labour and Welfare for certification that a reduction of the liability reserve equivalent is acceptable.

附則第五条第一項の規定によりなおその効力を有するものとされた又はに掲げる理由により解散をしようとする存続厚生年金基金であって、当該解散をしようとする日において年金給付等積立金(附則第五条第一項の規定によりなおその効力を有するものとされたからまでに規定する給付(以下「老齢年金給付等」という。)に充てるべき積立金をいう。附則第四十条第二項第三号及び第三項第三号、第五十三条、第五十五条第一項、第六十条、第七十条第二項並びに第七十一条第二項を除き、以下同じ。)の額(前条第一項(第九項若しくは次条第十項又は附則第十九条第十項、第二十条第五項若しくは第二十一条第九項の規定により読み替えて適用される場合を含む。)の規定により前納された場合にあっては、当該前納された額を加えて得た額。以下同じ。)が責任準備金相当額を下回っていると見込まれるもの(以下「自主解散型基金」という。)は、厚生労働省令で定めるところにより、厚生労働大臣に対し、責任準備金相当額の減額を可とする旨の認定を申請することができる。

An application for certification under the provisions of the preceding paragraph may be made only until the day on which five years elapse from the Effective Date.

前項の規定による認定の申請は、施行日から起算して五年を経過する日までの間に限り行うことができる。

A voluntary dissolution Fund that has applied for certification under the provisions of paragraph (1) must suspend payment of the entire amount of the following benefits, beginning with the month following the month that includes the day on which it made the application:

第一項の規定による認定の申請をした自主解散型基金は、次に掲げる給付について、当該申請をした日の属する月の翌月からその全額につき支給を停止しなければならない。

the old-age pension benefits prescribed in of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions, that are paid pursuant to the provisions of (excluding the portion equivalent to the amount prescribed in of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions (for the old-age pension benefit (meaning the old-age pension benefit prescribed in of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions; the same applies in Article 19, paragraph (4), Article 36, paragraph (1) and Article 40, paragraph (1), item (i) of the Supplementary Provisions) that the voluntary dissolution Fund pays to a person who has made an application under the provisions of Article 44-3, paragraph (1) of the Amended Employees' Pension Insurance Act, the amount prescribed in of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions));

附則第五条第一項の規定によりなおその効力を有するものとされたの規定により支給するに規定する老齢年金給付(附則第五条第一項の規定によりなおその効力を有するものとされたに規定する額(改正後厚生年金保険法第四十四条の三第一項の規定による申出をした者に当該自主解散型基金が支給する老齢年金給付(附則第五条第一項の規定によりなおその効力を有するものとされたに規定する老齢年金給付をいう。附則第十九条第四項、第三十六条第一項及び第四十条第一項第一号において同じ。)については、附則第五条第一項の規定によりなおその効力を有するものとされたに規定する額)に相当する部分を除く。)

lump-sum benefits paid pursuant to the provisions of of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions;

附則第五条第一項の規定によりなおその効力を有するものとされたの規定により支給する一時金たる給付

benefits in the form of a pension or lump-sum benefits paid pursuant to the provisions of of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions.

附則第五条第一項の規定によりなおその効力を有するものとされたの規定により支給する年金たる給付又は一時金たる給付

A voluntary dissolution Fund that has applied for certification under the provisions of paragraph (1) must, when it has withdrawn the application, or when the Minister of Health, Labour and Welfare has made a decision not to give the certification referred to in the following paragraph, lift the suspension of payment under the provisions of the preceding paragraph beginning with the month following the month that includes the day of the withdrawal or the month following the month that includes the day of the decision.

第一項の規定による認定の申請をした自主解散型基金は、当該申請を取り下げたとき、又は厚生労働大臣が次項の認定をしない旨の決定をしたときは、当該取下げをした日の属する月の翌月又は当該決定があった日の属する月の翌月から、前項の規定による支給の停止を解除しなければならない。

When an application for certification under the provisions of paragraph (1) has been made, the Minister of Health, Labour and Welfare is to give the certification if the Minister finds that the voluntary dissolution Fund that made the application meets the requirements specified by Cabinet Order as having made reasonable efforts in the operation of its business up to the day of the application.

厚生労働大臣は、第一項の規定による認定の申請があった場合において、当該申請をした自主解散型基金が当該申請の日までに業務の運営について相当の努力をしたものとして政令で定める要件に適合すると認めるときは、その認定をするものとする。

When the Minister of Health, Labour and Welfare intends to give the certification referred to in the preceding paragraph, the Minister must in advance hear the opinions of the Social Security Council.

厚生労働大臣は、前項の認定をしようとするときは、あらかじめ、社会保障審議会の意見を聴かなければならない。

When a voluntary dissolution Fund that has received the certification referred to in paragraph (5) is dissolved pursuant to the provisions of or of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions (limited to the case where the amount of reserves for pension benefits, etc. on the day of dissolution falls below the liability reserve equivalent), the government is to collect from that voluntary dissolution Fund, notwithstanding the provisions of Article 8 of the Supplementary Provisions, the reduced liability reserve equivalent (meaning the larger of the amount calculated as specified by Cabinet Order as the amount by which the reserve Funds in the employees' pension section of the pension special account would increase if the members and former members of the surviving employees' pension Fund had not been members, and the amount of reserves for pension benefits, etc. of that surviving employees' pension Fund; the same applies hereinafter except in Article 27, paragraph (2) and Article 30, paragraph (1) of the Supplementary Provisions), in place of the liability reserve equivalent. In this case, the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply, and, with regard to the application of the provisions of of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions, the phrase "the amount specified by Cabinet Order" in is deemed to be replaced with "the reduced liability reserve equivalent prescribed in Article 11, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013)".

政府は、第五項の認定を受けた自主解散型基金が附則第五条第一項の規定によりなおその効力を有するものとされた又はの規定により解散したとき(当該解散した日における年金給付等積立金の額が責任準備金相当額を下回る場合に限る。)は、附則第八条の規定にかかわらず、責任準備金相当額に代えて、減額責任準備金相当額(存続厚生年金基金の加入員及び加入員であった者が加入員でなかったとしたときに年金特別会計の厚生年金勘定の積立金が増加する額として政令で定めるところにより算定した額又は当該存続厚生年金基金の年金給付等積立金の額のうちいずれか大きい方の額をいう。附則第二十七条第二項及び第三十条第一項を除き、以下同じ。)を、当該自主解散型基金から徴収する。この場合において、附則第三十四条第四項の規定は適用せず、附則第五条第一項の規定によりなおその効力を有するものとされたの規定の適用については、中「政令で定める額」とあるのは、「公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律(平成二十五年法律第六十三号)附則第十一条第七項に規定する減額責任準備金相当額」とする。

When the government collects the reduced liability reserve equivalent from the voluntary dissolution Fund pursuant to the provisions of the preceding paragraph, the Minister of Health, Labour and Welfare is to make public the following particulars:

厚生労働大臣は、前項の規定により政府が当該自主解散型基金から減額責任準備金相当額を徴収するときは、次に掲げる事項を公表するものとする。

the name of the voluntary dissolution Fund;

当該自主解散型基金の名称

other particulars prescribed by Order of the Ministry of Health, Labour and Welfare.

その他厚生労働省令で定める事項

In the case of applying the provisions of the preceding Article to a voluntary dissolution Fund that has applied for certification under the provisions of paragraph (1), in paragraph (1) of that Article, the phrase "surviving employees' pension Fund" is deemed to be replaced with "voluntary dissolution Fund prescribed in paragraph (1) of the following Article that has applied for certification under the provisions of that paragraph", the phrase "specified in the following items" is deemed to be replaced with "of paragraph (7) of the following Article", the phrase "even before the authorization or approval set forth in those items" is deemed to be replaced with "even before the authorization set forth in item (i)", and the phrase "liability reserve equivalent" is deemed to be replaced with "reduced liability reserve equivalent (meaning the reduced liability reserve equivalent prescribed in that paragraph; the same applies in paragraph (3))", and in paragraph (3) of that Article, the phrase "liability reserve equivalent" is deemed to be replaced with "reduced liability reserve equivalent".

第一項の規定による認定の申請をした自主解散型基金について前条の規定を適用する場合においては、同条第一項中「存続厚生年金基金」とあるのは「次条第一項に規定する自主解散型基金であって、同項の規定による認定の申請をしたもの」と、「次の各号に掲げる認可又は承認前においても、当該各号に定める」とあるのは「第一号に掲げる認可前においても、同条第七項の」と、「責任準備金相当額」とあるのは「減額責任準備金相当額(同項に規定する減額責任準備金相当額をいう。第三項において同じ。)」と、同条第三項中「責任準備金相当額」とあるのは「減額責任準備金相当額」とする。

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