Supplementary Provisions, Article 27Initial Amount of Implementing Organization Reserves
第二十七条（実施機関積立金の当初額）
The portion of the reserves of each implementing organization (meaning an implementing organization prescribed in Article 79-2 of the Amended Employees' Pension Insurance Act; the same applies hereinafter in this paragraph) that is equivalent to the amount obtained by multiplying the amount of the implementing organization's expenses for the EPI business and their equivalent for fiscal year 2015 (meaning the expenses needed for insurance benefits under the Employees' Pension Insurance Act for each implementing organization (including the premium-funded portion of basic pension contributions prescribed in Article 84-5, paragraph (2) of the Amended Employees' Pension Insurance Act), the expenses needed for benefits equivalent to them, and other expenses specified by Cabinet Order; the same applies in the following paragraph) by the ratio of the amount of employees' pension account reserves prescribed in Article 84-6, paragraph (4), item (i) of the Amended Employees' Pension Insurance Act as of the last day of fiscal year 2014 to the expenses needed for insurance benefits under the Employees' Pension Insurance Act that the government as the executor of employees' pension insurance is to bear in fiscal year 2015 (including the premium-funded portion of basic pension contributions prescribed in Article 84-5, paragraph (2) of the Amended Employees' Pension Insurance Act), the expenses needed for benefits equivalent to them, and other expenses specified by Cabinet Order (referred to as the "government reserve ratio" in the following paragraph) is deemed to have been accumulated on the Effective Date, as specified by Cabinet Order, as the respective implementing organization reserves (meaning the implementing organization reserves prescribed in Article 79-2 of the Amended Employees' Pension Insurance Act; the same applies in the following paragraph).
各実施機関（改正後厚生年金保険法第七十九条の二に規定する実施機関をいう。以下この項において同じ。）の積立金のうち、平成二十七年度の実施機関厚生年金保険事業費等（各実施機関に係る厚生年金保険法による保険給付に要する費用（改正後厚生年金保険法第八十四条の五第二項に規定する基礎年金拠出金保険料相当分を含む。）及びこれに相当する給付に要する費用その他の政令で定める費用をいう。次項において同じ。）の額に、平成二十七年度において厚生年金保険の実施者たる政府が負担すべき厚生年金保険法による保険給付に要する費用（同条第二項に規定する基礎年金拠出金保険料相当分を含む。）及びこれに相当する給付に要する費用その他の政令で定める費用に対する平成二十六年度の末日における改正後厚生年金保険法第八十四条の六第四項第一号に規定する厚生年金勘定の積立金額の比率（次項において「政府積立比率」という。）を乗じて得た額に相当する部分は、政令で定めるところにより、施行日において、それぞれ実施機関積立金（改正後厚生年金保険法第七十九条の二に規定する実施機関積立金をいう。次項において同じ。）として積み立てられたものとみなす。
Notwithstanding the provisions of the preceding paragraph, with regard to the implementing organization reserves of Local Public Servants Mutual Aid Associations (excluding the constituent Associations prescribed in Article 27, paragraph (2) of the Local Public Officers, etc. Mutual Aid Association Act; the same applies hereinafter in this paragraph), the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials, the total amount is equivalent to the amount obtained by multiplying the total of the implementing organization's expenses for the EPI business and their equivalent concerning the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials by the government reserve ratio, and the portion of that total amount equivalent to the amount determined, as specified by Cabinet Order, for each of the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials is deemed to have been accumulated on the Effective Date as the implementing organization reserves of the Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials respectively.
前項の規定にかかわらず、地方公務員共済組合（地方公務員等共済組合法第二十七条第二項に規定する構成組合を除く。以下この項において同じ。）、全国市町村職員共済組合連合会及び地方公務員共済組合連合会の実施機関積立金については、その総額は、地方公務員共済組合、全国市町村職員共済組合連合会及び地方公務員共済組合連合会に係る実施機関厚生年金保険事業費等の合計額に政府積立比率を乗じて得た額に相当するものとし、当該総額のうち政令で定めるところにより地方公務員共済組合、全国市町村職員共済組合連合会及び地方公務員共済組合連合会ごとに定めた額に相当する部分は、施行日において、それぞれ地方公務員共済組合、全国市町村職員共済組合連合会及び地方公務員共済組合連合会の実施機関積立金として積み立てられたものとみなす。