Supplementary Provisions, Article 83Account to Which Monies to Be Collected, etc. Belong
第八十三条(徴収金等の帰属する会計)
In addition to what is provided for by Article 28-3, paragraphs (1) and (2) of the Supplementary Provisions of the amended Special Accounts Act, the monies to be collected set forth in the items of Article 82, paragraph (1) of the Supplementary Provisions and the monies to be collected and additional charges set forth in the items of paragraph (2) of that Article are revenue of the employees' pension section of the pension special account.
改正後特別会計法附則第二十八条の三第一項及び第二項の規定によるほか、附則第八十二条第一項各号に掲げる徴収金並びに同条第二項各号に掲げる徴収金及び加算金は、年金特別会計の厚生年金勘定の歳入とする。
In the case where the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act that remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions apply mutatis mutandis pursuant to the provisions of Article 9, paragraph (1), Article 18, paragraph (1), or Article 25, paragraph (1) of the Supplementary Provisions, the amount calculated as the value of the securities prescribed in paragraph (5) of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act is deemed, as provided by Cabinet Order, to have been accumulated as reserves of the employees' pension section of the pension special account.
In the case where the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act are followed pursuant to the provisions of Article 67, paragraph (1) or Article 73, paragraph (1) of the Supplementary Provisions, the amount calculated as the value of the securities prescribed in paragraph (5) of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act is deemed, as provided by Cabinet Order, to have been accumulated as reserves of the employees' pension section of the pension special account.
附則第六十七条第一項又は第七十三条第一項の規定により改正前確定給付企業年金法第百十四条の規定の例による場合において、同条第五項に規定する有価証券の価額として算定した額は、政令で定めるところにより、年金特別会計の厚生年金勘定の積立金として積み立てられたものとみなす。