Supplementary Provisions, Article 32Mutatis Mutandis Application
第三十二条（準用規定）
The provisions of Articles 14 through 16 of the Supplementary Provisions apply mutatis mutandis to the case where the government has granted a grace period for payment pursuant to the provisions of paragraph (2) of the preceding Article. In this case, in Article 14, paragraph (1) of the Supplementary Provisions, the phrase "the voluntary dissolution Fund" is deemed to be replaced with "the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)", the phrase "the voluntary dissolution Fund payment plan of that employer" with "the payment plan for a specified Fund not yet wound up (meaning the payment plan for a specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter) of that employer", and the phrase "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" with "30 years counting from the day following the payment due date of the monies to be collected pursuant to the provisions of Article 34, paragraph (5) of the Supplementary Provisions of the pre-amendment Employees' Pension Insurance Act, which remains in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions"; the phrase "voluntary dissolution Fund" in Article 14, paragraph (3), Article 15, paragraphs (1) and (3), and Article 16, paragraphs (1), (2) and (7) of the Supplementary Provisions is deemed to be replaced with "specified Fund not yet wound up"; the phrase "voluntary dissolution Fund payment plan" in Article 14, paragraphs (3) through (5) and Article 15, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "payment plan for a specified Fund not yet wound up"; in Article 14, paragraph (4) of the Supplementary Provisions, the phrase "property of the employer of the establishing place of business of the voluntary dissolution Fund" is deemed to be replaced with "property of the employer of the establishing place of business of the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)", and the phrase "the employer of the establishing place of business of the voluntary dissolution Fund" with "the employer of the establishing place of business of the specified Fund not yet wound up that received that grace period (meaning the specified Fund not yet wound up prescribed in Article 30, paragraph (1) of the Supplementary Provisions; the same applies hereinafter)"; the phrase "voluntary dissolution-type additional charge rate" in Article 16, paragraphs (1) and (2) of the Supplementary Provisions is deemed to be replaced with "specified-fund-not-yet-wound-up-type additional charge rate"; and in Article 16, paragraph (2) of the Supplementary Provisions, the phrase "was dissolved pursuant to the provisions of 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" is deemed to be replaced with "received the approval under Article 30, paragraph (1) of the Supplementary Provisions"; in addition, Cabinet Order provides for the necessary technical replacement of terms.
附則第十四条から第十六条までの規定は、政府が前条第二項の規定による納付の猶予をした場合について準用する。この場合において、附則第十四条第一項中「当該自主解散型基金」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）」と、「の自主解散型納付計画」とあるのは「の清算未了特定基金型納付計画（附則第三十条第一項に規定する清算未了特定基金型納付計画をいう。以下同じ。）」と、「既に当該事業主につき自主解散型納付計画に基づいて猶予をした期間と併せて十五年（附則第十二条第八項の認定を受けた自主解散型基金の設立事業所の事業主にあっては、三十年）」とあるのは「附則第二十八条第三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附則第三十四条第五項の規定による徴収金の納期限の翌日から起算して三十年」と、同条第三項並びに附則第十五条第一項及び第三項並びに第十六条第一項、第二項及び第七項中「自主解散型基金」とあるのは「清算未了特定基金」と、附則第十四条第三項から第五項まで並びに第十五条第一項及び第二項中「自主解散型納付計画」とあるのは「清算未了特定基金型納付計画」と、附則第十四条第四項中「当該自主解散型基金の設立事業所の事業主の財産」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）の設立事業所の事業主の財産」と、「当該自主解散型基金の設立事業所の事業主」」とあるのは「その猶予を受けた清算未了特定基金（附則第三十条第一項に規定する清算未了特定基金をいう。以下同じ。）の設立事業所の事業主」」と、附則第十六条第一項及び第二項中「自主解散型加算金利率」とあるのは「清算未了特定基金型加算金利率」と、同項中「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の規定による解散をした」とあるのは「附則第三十条第一項の承認を受けた」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。