Supplementary Provisions, Article 13Grace Period for Payment of the Liability Reserve Equivalent, etc. in the Case of Dissolution with Approval of a Voluntary Dissolution Fund Payment Plan
第十三条（自主解散型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等）
When a voluntary dissolution Fund and the employer of its establishing place of business have received the approval referred to in paragraph (1) of the preceding Article, and that voluntary dissolution Fund has been dissolved pursuant to the provisions of Article 145, paragraph (1), item (i) or (ii) 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, notwithstanding the provisions of Article 8 of the Supplementary Provisions, in collecting the liability reserve equivalent, is to collect the amount of reserves for pension benefits, etc. on the day of dissolution from that voluntary dissolution Fund, and the amount obtained by deducting that amount of reserves for pension benefits, etc. from the liability reserve equivalent from the employer of its establishing place of business, based on the voluntary dissolution Fund payment plan of that employer. In this case, the provisions of Article 138, paragraph (6) 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 the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply.
自主解散型基金及びその設立事業所の事業主が前条第一項の承認を受けた場合において、当該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改正前厚生年金保険法第百四十五条第一項第一号又は第二号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、政府は、附則第八条の規定にかかわらず、責任準備金相当額を徴収するに当たり、当該自主解散型基金から当該解散した日における年金給付等積立金の額を徴収し、その設立事業所の事業主から責任準備金相当額から当該年金給付等積立金の額を控除した額を当該事業主の自主解散型納付計画に基づき徴収する。この場合において、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改正前厚生年金保険法第百三十八条第六項の規定及び附則第三十四条第四項の規定は、適用しない。
In making the collection under the provisions of the preceding paragraph, the government is to grant a grace period for payment based on the voluntary dissolution Fund payment plan of the employer of the establishing place of business of the voluntary dissolution Fund.
The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where, pursuant to the provisions of paragraph (1), the government collects the amount of reserves for pension benefits, etc. from the voluntary dissolution Fund and collects, from the employer of its establishing place of business, the amount obtained by deducting that amount of reserves for pension benefits, etc. from the liability reserve equivalent. In this case, the phrase "and the reduced liability reserve equivalent" in item (ii) of that paragraph is deemed to be replaced with "and the period and amount for which the employer of its establishing place of business seeks to receive a grace period for payment, set forth in item (ii) of paragraph (4) of that Article and stated in the voluntary dissolution Fund payment plan prescribed in paragraph (1) of the following Article".
When the government has granted a grace period for payment pursuant to the provisions of paragraph (2), it must notify the employer of the establishing place of business of the voluntary dissolution Fund of that fact, the grace period and the amount subject to the grace period concerning that employer, and other necessary matters.