①In the case where the government has granted a grace period for payment pursuant to the provisions of paragraph (2) of the preceding Article, when the Minister of Health, Labour and Welfare finds that there is an unavoidable reason why the amount subject to the grace period cannot be paid within the period for which the grace period was granted, the Minister may, upon application by the employer of the establishing place of business of the voluntary dissolution Fund, approve a modification of the voluntary dissolution Fund payment plan of that employer, such as an extension of the period for which it seeks to receive a grace period for payment. However, that period may not exceed 15 years (30 years for the employer of the establishing place of business of a voluntary dissolution Fund that has received the certification under Article 12, paragraph (8) of the Supplementary Provisions) when combined with the period for which a grace period has already been granted to that employer based on the voluntary dissolution Fund payment plan.

②When the Minister of Health, Labour and Welfare intends to give approval pursuant to the provisions of the preceding paragraph, the Minister must in advance hear the opinions of the Social Security Council.

③In the case where the government has granted a grace period for payment pursuant to the provisions of paragraph (2) of the preceding Article, when the Minister of Health, Labour and Welfare finds it necessary due to a change in the status of property or other circumstances, the Minister may request the employer of the establishing place of business of the voluntary dissolution Fund to make, by a specified deadline, a modification of the voluntary dissolution Fund payment plan, such as a shortening of the period for which it seeks to receive a grace period for payment, and to submit it to the Minister.

④The provisions of paragraph (1) apply mutatis mutandis to the case where the Minister of Health, Labour and Welfare has requested, pursuant to the provisions of the preceding paragraph, that a modification of the voluntary dissolution Fund payment plan be made and submitted. In this case, the phrase "there is an unavoidable reason why the amount subject to the grace period cannot be paid within the period for which the grace period was granted" in paragraph (1) is deemed to be replaced with "it is necessary due to a change in the status of property of the employer of the establishing place of business of the voluntary dissolution Fund or other circumstances", the phrase "the employer of the establishing place of business of the voluntary dissolution Fund" is deemed to be replaced with "that employer", and the phrase "extension" is deemed to be replaced with "shortening".

⑤When approval of a modification of a voluntary dissolution Fund payment plan has been given pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph), the government is to grant a grace period for payment based on the voluntary dissolution Fund payment plan as modified.

⑥The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.