The Association must keep the accounting for the businesses it conducts pursuant to the provisions of the preceding Article separate from its other accounting.

The government as the executor of employees' pension insurance may have the Association perform the administrative work specified by Cabinet Order prescribed in Article 69 of the Supplementary Provisions.

In the case where the Association conducts the businesses under the provisions of Article 78 of the Supplementary Provisions or the preceding Article, the phrase "this Act" in Article 121 of the amended Defined-Benefit Corporate Pension Act is deemed to be replaced with "this Act or 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)", and Cabinet Order provides for the necessary replacement of terms and other necessary matters in connection with the application of the provisions of the amended Defined-Benefit Corporate Pension Act.

①The following monies to be collected are deemed to be insurance premiums under the provisions of the Employees' Pension Insurance Act, and the provisions of Article 86 (excluding paragraph (3)), Article 87 (excluding paragraph (6)), Article 88, Article 89, Article 91, paragraph (1), Article 91-2, Article 91-3, Article 92, paragraphs (1), (2), and (4), Article 103-2, and Article 104 of that Act apply. In this case, the phrase "14.6% per annum (or 7.3% per annum for the period from the day after the due date until the last day in the three-month period thereafter)" in Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act is deemed to be replaced with "14.6% per annum".

②The following monies to be collected or additional charges are deemed to be insurance premiums under the provisions of the Employees' Pension Insurance Act, and the provisions of Article 83-2, Article 86 (excluding paragraph (3)), Article 88, Article 89, Article 91, paragraph (1), Article 91-2, Article 91-3, Article 92, paragraphs (1), (2), and (4), Article 100-4, paragraph (1) (limited to the part pertaining to items (xxviii) through (xxxi)) and paragraphs (2) through (7), Articles 100-5 through 100-7, Article 100-9, Article 100-10, paragraph (1) (limited to the part pertaining to items (xxxi) and (xxxiii)) and paragraphs (2) and (3), Article 100-11, Article 103-2, and Article 104 of that Act apply.

①With regard to the application of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the Amended Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".

②With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 113, paragraph (2) 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 as that paragraph is read with the terms replaced in Article 5, paragraph (2) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".

③With regard to the application of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act as applied with the terms replaced pursuant to the provisions of Article 87, paragraph (6) of the pre-amendment Employees' Pension Insurance Act, which is applied mutatis mutandis with the terms replaced in Article 164, paragraph (2) of the pre-amendment Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 61, paragraphs (1) through (4) of the Supplementary Provisions, for the time being, notwithstanding the provisions of Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act, if the special base rate for delinquent tax for a given year is less than 7.3% per annum, the phrase "an interest rate of 14.6% per annum" in Article 87, paragraph (1) of the pre-amendment Employees' Pension Insurance Act is deemed to be replaced, for that year, with "an interest rate obtained by adding 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".

①In 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.

②In 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.

③In 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.

The provisions of Chapter VI of the Amended Employees' Pension Insurance Act apply mutatis mutandis to a person who objects to any of the following dispositions. In this case, Cabinet Order provides for the necessary technical replacement of terms.

In the case of calculating the insured period of employees' pension insurance of a member or former member of an employees' pension Fund, the provisions of Article 19-2 of the pre-amendment Employees' Pension Insurance Act remain in force.

②The provisions of Article 44-2, paragraph (1) of the pre-amendment Employees' Pension Insurance Act that remain in force pursuant to the provisions of the preceding paragraph do not apply to the period of having been a member of a surviving employees' pension Fund in the case where the surviving employees' pension Fund is dissolved before a person all or part of whose period of having been an insured covered by employees' pension insurance is a period of having been a member of an employees' pension Fund acquires the right to receive an employees' old-age pension (excluding the period of having been a member that constitutes the basis for calculating the amount of a benefit in the form of a pension for which the surviving Pension Fund Association or another surviving employees' pension Fund has succeeded to the obligation to pay).

③In the case prescribed in the preceding paragraph, where a member or former member of the surviving employees' pension Fund is a beneficiary of an employees' old-age pension, notwithstanding the provisions of Article 44-2, paragraph (1) of the pre-amendment Employees' Pension Insurance Act that remain in force pursuant to the provisions of paragraph (1), the amount of that employees' old-age pension is to be the amount calculated by following the example of the provisions of Article 44-2, paragraph (1) of that Act on the assumption that the period of having been a member of the surviving employees' pension Fund (excluding the period of having been a member that constitutes the basis for calculating the amount of a benefit in the form of a pension for which the surviving Pension Fund Association or another surviving employees' pension Fund has succeeded to the obligation to pay) is not a period of having been a member of an employees' pension Fund, and the amount of that employees' old-age pension is to be revised from the month following the month in which the surviving employees' pension Fund was dissolved.