Supplementary Provisions, Article 20Special Provisions on the Liability Reserve Equivalent in the Event of Dissolution of a Liquidation-Type Fund
第二十条（清算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 liquidation-type Fund may, when filing an application for the approval under paragraph (7) of the preceding Article, apply to the Minister of Health, Labour and Welfare for certification to the effect that a reduction of the liability reserve equivalent is acceptable, as provided by Order of the Ministry of Health, Labour and Welfare.
When an application for certification has been filed under the preceding paragraph, the Minister of Health, Labour and Welfare is to grant the certification if the minister finds that the liquidation-type Fund that filed the application meets the requirements specified by Cabinet Order as those for having made considerable efforts regarding its business operations by the date of the application.
厚生労働大臣は、前項の規定による認定の申請があった場合において、当該申請をした清算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 a liquidation-type Fund that has received the certification under the preceding paragraph is dissolved pursuant to the provisions of paragraph (9) of the preceding Article (limited to the case where the amount of reserves for pension benefits, etc. on the day of dissolution is less than the liability reserve equivalent), the government, notwithstanding the provisions of Article 8 of the Supplementary Provisions, collects from that liquidation-type Fund the reduced liability reserve equivalent 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 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, the phrase "an amount specified by Cabinet Order" in that paragraph 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、前項の認定を受けた清算型基金が前条第九項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を当該清算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改正前厚生年金保険法第百三十八条第六項の規定の適用については、同項中「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。
The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where the government collects the reduced liability reserve equivalent from the liquidation-type Fund pursuant to the provisions of the preceding paragraph. In this case, Cabinet Order provides for the necessary technical replacement of terms.
附則第十一条第八項の規定は、前項の規定により政府が当該清算型基金から減額責任準備金相当額を徴収する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
In the case where the provisions of Article 10 of the Supplementary Provisions are applied to a liquidation-type Fund that has filed an application for certification under the provisions of paragraph (1), the phrase "a surviving employees' pension Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions 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" in paragraph (1) of that Article is deemed to be replaced with "a liquidation-type Fund that has filed an application for certification under Article 20, paragraph (1) of the Supplementary Provisions", the phrase "even before the authorization or approval set forth in each of the following items, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions specified in the relevant item" with "even before the approval under Article 19, paragraph (7) of the Supplementary Provisions, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions of Article 20, paragraph (3) of the Supplementary Provisions", the phrase "liability reserve equivalent" with "reduced liability reserve equivalent (meaning the reduced liability reserve equivalent prescribed in paragraph (7) of the following Article; the same applies in paragraph (3))", and the phrase "liability reserve equivalent" in paragraph (3) of that Article with "reduced liability reserve equivalent".
第一項の規定による認定の申請をした清算型基金について附則第十条の規定を適用する場合においては、同条第一項中「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附則第三十二条第一項の認可を受けた存続厚生年金基金」とあるのは「清算型基金であって、附則第二十条第一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「附則第十九条第七項の承認前においても、附則第二十条第三項の」と、「責任準備金相当額」とあるのは「減額責任準備金相当額（次条第七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。