Supplementary Provisions, Article 22Grace Period for Payment of Liability Reserve Equivalent, etc. in the Case of Dissolution with Approval of a Liquidation-Type Payment Plan
第二十二条（清算型納付計画の承認を受けて解散した場合における責任準備金相当額の納付の猶予等）
In the case where a liquidation-type Fund and the employer of its establishing place of business have received the approval under paragraph (1) of the preceding Article, when the liquidation-type Fund is dissolved pursuant to the provisions of Article 19, paragraph (9) of the Supplementary Provisions (limited to the case where the amount of reserves for pension benefits, etc. on the day of dissolution is less than the liability reserve equivalent), the government, notwithstanding the provisions of Article 8 of the Supplementary Provisions, in collecting the liability reserve equivalent, collects from the liquidation-type Fund the amount of reserves for pension benefits, etc. on the day of dissolution, and collects from the employer of its establishing place of business, on the basis of that employer's liquidation-type payment plan, the amount obtained by deducting that amount of reserves for pension benefits, etc. from the liability reserve equivalent. In this case, the provisions of Article 138, paragraph (6) 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, and the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply.
清算型基金及びその設立事業所の事業主が前条第一項の承認を受けた場合において、当該清算型基金が附則第十九条第九項の規定により解散したとき（当該解散した日における年金給付等積立金の額が責任準備金相当額を下回る場合に限る。）は、政府は、附則第八条の規定にかかわらず、責任準備金相当額を徴収するに当たり、当該清算型基金から当該解散した日における年金給付等積立金の額を徴収し、その設立事業所の事業主から責任準備金相当額から当該年金給付等積立金の額を控除した額を当該事業主の清算型納付計画に基づき徴収する。この場合において、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百三十八条第六項の規定及び附則第三十四条第四項の規定は、適用しない。
In making the collection under the preceding paragraph, the government is to grant a grace period for payment on the basis of the liquidation-type payment plan of the employer of the establishing place of business of the liquidation-type Fund.
The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where, pursuant to paragraph (1), the government collects the amount of the reserves for pension benefits, etc. from the liquidation-type Fund and collects from the employer of its establishing place of business the amount obtained by deducting the amount of the reserves for pension benefits, etc. from the liability reserve equivalent. In this case, the phrase "and the reduced liability reserve equivalent" in Article 11, paragraph (8), item (ii) of the Supplementary Provisions is deemed to be replaced with "and the period and amount for which the employer of its establishing place of business seeks to obtain a grace period for payment, as set forth in Article 21, paragraph (4), item (ii) of the Supplementary Provisions and stated in the liquidation-type payment plan prescribed in paragraph (1) of that Article".
The provisions of Article 13, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to paragraph (2). In this case, Cabinet Order provides for the necessary technical replacement of terms.