Supplementary Provisions, Article 24Special Provisions on the Grace Period for Payment for a Liquidation-Type Fund Subject to the Special Provision on the Liability Reserve Equivalent
第二十四条（責任準備金相当額の特例の適用を受ける清算型基金に対する納付の猶予に関する特例）
Where a liquidation-type Fund has filed an application for certification under Article 20, paragraph (1) of the Supplementary Provisions and an application for approval under Article 21, paragraph (1) of the Supplementary Provisions, and has received the certification under Article 20, paragraph (2) of the Supplementary Provisions, paragraphs (3) through (5) of that Article do not apply, and with regard to the application of the provisions of Article 21, paragraphs (1) and (5), Article 22, paragraphs (1) and (3), and Article 69, paragraph (1) of the Supplementary Provisions, the phrase "liquidation-type Fund and" in Article 21, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "liquidation-type Fund that has received the certification under Article 20, paragraph (2) of the Supplementary Provisions, and"; the phrase "liability reserve equivalent" in Article 21, paragraphs (1) and (5) of the Supplementary Provisions with "reduced liability reserve equivalent"; the phrase "collecting the liability reserve equivalent" in Article 22, paragraph (1) of the Supplementary Provisions with "collecting the reduced liability reserve equivalent"; the phrase "from the liability reserve equivalent" in Article 22, paragraphs (1) and (3) of the Supplementary Provisions with "from the reduced liability reserve equivalent"; the phrase "and the reduced liability reserve equivalent" in Article 22, paragraph (3) of the Supplementary Provisions with "'' is replaced with 'reduced liability reserve equivalent' is replaced with 'reduced liability reserve equivalent'"; and the phrase "the amount obtained by deducting the amount of the reserves for pension benefits, etc. from the liability reserve equivalent, respectively, pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions, and" in Article 69, paragraph (1) of the Supplementary Provisions with "the amount obtained by deducting the amount of the reserves for pension benefits, etc. from the reduced liability reserve equivalent, respectively, pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions, and".
清算型基金が附則第二十条第一項の規定による認定の申請及び附則第二十一条第一項の承認の申請をし、かつ、附則第二十条第二項の認定を受けた場合においては、同条第三項から第五項までの規定は適用せず、附則第二十一条第一項及び第五項、第二十二条第一項及び第三項並びに第六十九条第一項の規定の適用については、附則第二十一条第一項中「清算型基金及び」とあるのは「清算型基金であって、前条第二項の認定を受けたもの及び」と、同項及び同条第五項中「責任準備金相当額」とあるのは「減額責任準備金相当額」と、附則第二十二条第一項中「、責任準備金相当額」とあるのは「、減額責任準備金相当額」と、同項及び同条第三項中「から責任準備金相当額」とあるのは「から減額責任準備金相当額」と、同項中「及び減額責任準備金相当額」とあるのは、「」とあるのは「減額責任準備金相当額」とあるのは、「減額責任準備金相当額」と、附則第六十九条第一項中「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それぞれ徴収する場合及び」とあるのは「減額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それぞれ徴収する場合及び」とする。