Supplementary Provisions, Article 12Approval of Voluntary Dissolution Fund Payment Plans
第十二条（自主解散型納付計画の承認）
A voluntary dissolution Fund and the employer of its establishing place of business (meaning the establishing place of business prescribed in Article 117, paragraph (3) 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 same applies hereinafter) (where the voluntary dissolution Fund has been jointly established, each employer that has established it; the same applies in the following paragraph and paragraph (7)) may each prepare a plan for the payment (hereinafter referred to as a "voluntary dissolution Fund payment plan") of the portion of the liability reserve equivalent that it is itself to pay, submit it to the Minister of Health, Labour and Welfare as specified by Order of the Ministry of Health, Labour and Welfare, and receive approval that the voluntary dissolution Fund payment plan is appropriate.
The application for approval referred to in the preceding paragraph must be made simultaneously by the voluntary dissolution Fund and the employers of its establishing places of business, within the period up to the day on which five years elapse from the Effective Date.
The voluntary dissolution Fund payment plan of a voluntary dissolution Fund must state the following particulars:
the day on which it intends to dissolve for the reason set forth in Article 145, paragraph (1), item (i) or (ii) 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;
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百四十五条第一項第一号又は第二号に掲げる理由により解散をしようとする日
the amount of reserves for pension benefits, etc. to be paid by that voluntary dissolution Fund;
particulars concerning the status of business up to the day of the application for approval under paragraph (1);
第一項の承認の申請の日までの業務の状況に関する事項
other particulars prescribed by Order of the Ministry of Health, Labour and Welfare.
その他厚生労働省令で定める事項
The voluntary dissolution Fund payment plan of the employer of the establishing place of business of a voluntary dissolution Fund must state the following particulars:
the period and amount for which the employer seeks to receive a grace period for payment;
当該事業主が納付の猶予を受けようとする期間及び額
other particulars prescribed by Order of the Ministry of Health, Labour and Welfare.
その他厚生労働省令で定める事項
When the application for approval referred to in paragraph (1) is made, the amount obtained by adding together the amount set forth in paragraph (3), item (ii) stated in the voluntary dissolution Fund payment plan of the voluntary dissolution Fund and the amount set forth in item (i) of the preceding paragraph stated in the voluntary dissolution Fund payment plan of the employer of the establishing place of business of the voluntary dissolution Fund (where the employers of the establishing place of business of the voluntary dissolution Fund have jointly established the voluntary dissolution Fund, the total of the amounts set forth in that item stated in the voluntary dissolution Fund payment plans of each employer that has established the voluntary dissolution Fund) must be the liability reserve equivalent of the voluntary dissolution Fund.
The provisions of paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to a voluntary dissolution Fund that has applied for approval under paragraph (1). In this case, the phrase "the certification referred to in the following paragraph" in paragraph (4) of that Article is deemed to be replaced with "the approval referred to in paragraph (1) of the following Article".
When an application for approval under paragraph (1) has been made, the Minister of Health, Labour and Welfare is to give the approval if the Minister finds that the application meets all of the following requirements. In this case, the approval of the voluntary dissolution Fund payment plans of the voluntary dissolution Fund and of the employers of its establishing places of business is to be given simultaneously:
the voluntary dissolution Fund meets the requirements specified by Cabinet Order as having made reasonable efforts in the operation of its business up to the day of the application;
当該自主解散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ものであること。
the voluntary dissolution Fund payment plan submitted pursuant to the provisions of paragraph (1) by the employer of the establishing place of business of the voluntary dissolution Fund meets the requirements specified by Order of the Ministry of Health, Labour and Welfare as necessary for that employer to reliably pay the amount set forth in item (i) of paragraph (4), including that the period for which the employer seeks to receive a grace period for payment, as set forth in item (ii) of paragraph (4), is within five years (within ten years if it is found that there is an unavoidable reason why payment cannot be made within five years).
In giving approval pursuant to the provisions of the preceding paragraph, the Minister of Health, Labour and Welfare is to give certification to that effect if the Minister finds that the voluntary dissolution Fund has made significant efforts in the operation of its business up to the day of the application for approval and, on the day of the application for approval, meets the requirements specified by Cabinet Order as being in a situation where the continuation of its business is extremely difficult.
When the Minister of Health, Labour and Welfare intends to give approval pursuant to the provisions of paragraph (7), and when the Minister intends to give the certification referred to in the preceding paragraph, the Minister must in advance hear the opinions of the Social Security Council.
In the case of applying the provisions of Article 10 of the Supplementary Provisions to a voluntary dissolution Fund that has applied for approval under the provisions of paragraph (1), in paragraph (1) of that Article, the phrase "surviving employees' pension Fund" is deemed to be replaced with "voluntary dissolution Fund prescribed in paragraph (1) of the following Article that has applied for approval under Article 12, paragraph (1) of the Supplementary Provisions", the phrase "specified in the following items" is deemed to be replaced with "of Article 13, paragraph (1) of the Supplementary Provisions", the phrase "even before the authorization or approval set forth in those items" is deemed to be replaced with "even before the authorization set forth in item (i)", and the phrase "liability reserve equivalent" is deemed to be replaced with "amount of reserves for pension benefits, etc. (meaning the amount of reserves for pension benefits, etc. prescribed in paragraph (1) of the following Article; the same applies in paragraph (3))", and in paragraph (3) of that Article, the phrase "liability reserve equivalent" is deemed to be replaced with "amount of reserves for pension benefits, etc.".