Supplementary Provisions, Article 33Special Provisions on Dissolution Orders on or after the Day Five Years Have Elapsed from the Effective Date
第三十三条(施行日から五年を経過した日以後における解散命令の特例)
On or after the day on which five years have elapsed counting from the Effective Date, when a surviving employees' pension Fund (excluding voluntary dissolution Funds and liquidation-type Funds that have filed an application for certification under Article 11, paragraph (1) of the Supplementary Provisions or an application for approval under Article 12, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article) falls under all of the following items, the Minister of Health, Labour and Welfare may deem that surviving employees' pension Fund to fall under Article 179, paragraph (5), item (iv) 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:
when the amount of the reserves for pension benefits, etc. as of the last day of the business year of the surviving employees' pension Fund (hereinafter referred to in this paragraph as the "base date") is less than the amount obtained by multiplying the liability reserve equivalent pertaining to members and former members of that surviving employees' pension Fund as of that base date by 1.5;
when the amount of the reserves for pension benefits, etc. as of the base date is less than the total of the amounts set forth below:
the liability reserve equivalent pertaining to members and former members of that surviving employees' pension Fund as of that base date;
the amount calculated, as determined by the Minister of Health, Labour and Welfare, as the present value of the total of the estimated amounts of the costs required for benefits in the form of pensions (excluding the portion equivalent to the amount prescribed in Article 132, paragraph (2) 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) or lump-sum benefits, as estimated for members and former members of that surviving employees' pension Fund in respect of the period during which they were members up to that base date (including the period before they became members of that surviving employees' pension Fund and other periods specified by Cabinet Order).
The assumed interest rate and assumed mortality rate that serve as the basis for calculating the amount set forth in item (ii), (b) of the preceding paragraph are determined by the Minister of Health, Labour and Welfare.
前項第二号ロに掲げる額の計算の基礎となる予定利率及び予定死亡率は、厚生労働大臣が定める。
When the Minister of Health, Labour and Welfare intends, by deeming pursuant to the provisions of paragraph (1) that a surviving employees' pension Fund falls under Article 179, paragraph (5), item (iv) 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, to order the dissolution of that surviving employees' pension Fund pursuant to the provisions of Article 179, paragraph (5) of the pre-amendment Employees' Pension Insurance Act, the minister must first consult with the Social Security Council.