Supplementary Provisions, Article 70Dissolution, etc. of the surviving Pension Fund Association
第七十条（存続連合会の解散等）
The surviving Pension Fund Association is dissolved at the time of the establishment of the Association.
When the surviving Pension Fund Association has been dissolved pursuant to the provisions of the preceding paragraph, it is relieved of its obligations relating to the payment of benefits in the form of pensions and lump-sum benefits to Fund early leavers and members, etc. of a dissolved Fund (hereinafter referred to as "Fund early leavers, etc." in this Article, paragraph (2) of the following Article, and Article 75 and Article 78, paragraph (1), item (ii) of the Supplementary Provisions); provided, however, that this does not apply to the payment of benefits in the form of pensions or lump-sum benefits that should have been paid by the date of dissolution but have not yet been paid, or to the obligation relating to the transfer of reserves for pension benefits, etc. or reserves that should have been transferred by the date of dissolution pursuant to the provisions of Article 53, paragraph (4) or (6), Article 54, paragraph (2), Article 55, paragraph (2), Article 56, paragraph (2), Article 57, paragraph (2), Article 58, paragraph (2), or Article 59, paragraph (2) of the Supplementary Provisions but have not yet been transferred.
存続連合会は、前項の規定により解散したときは、基金中途脱退者及び解散基金加入員等（以下この条、次条第二項並びに附則第七十五条及び第七十八条第一項第二号において「基金中途脱退者等」という。）に係る年金たる給付及び一時金たる給付の支給に関する義務を免れる。ただし、当該解散した日までに支給すべきであった年金たる給付若しくは一時金たる給付でまだ支給していないものの支給又は附則第五十三条第四項若しくは第六項、第五十四条第二項、第五十五条第二項、第五十六条第二項、第五十七条第二項、第五十八条第二項若しくは第五十九条第二項の規定により当該解散した日までに移換すべきであった年金給付等積立金若しくは積立金でまだ移換していないものの移換に関する義務については、この限りでない。
When the surviving Pension Fund Association has been dissolved pursuant to the provisions of paragraph (1), it must, as provided by its articles of Association, distribute its residual assets (limited to those relating to the operations conducted pursuant to the provisions of Article 40, paragraph (1), items (i) and (ii), paragraph (2), items (i) and (ii), and paragraph (3), items (i) and (ii) of the Supplementary Provisions; the same applies in paragraph (5) and Article 75 of the Supplementary Provisions) to Fund early leavers, etc.
When the surviving Pension Fund Association has been dissolved pursuant to the provisions of paragraph (1), all of its rights and obligations, except for the obligation prescribed in the proviso to paragraph (2) and the obligation to distribute to Fund early leavers, etc. pursuant to the provisions of the preceding paragraph, are succeeded to by the Association at that time.
A surviving Pension Fund Association that is deemed to continue to exist pursuant to the provisions of Article 146-2 of the pre-amendment Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 168, paragraph (3) of the pre-amendment Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 38, paragraph (1) of the Supplementary Provisions may entrust the Association with the administrative work relating to the distribution of residual assets under the provisions of paragraph (3).
附則第三十八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百六十八条第三項において準用する改正前厚生年金保険法第百四十六条の二の規定によりなお存続するものとみなされた存続連合会は、第三項の規定による残余財産の分配に関する事務を連合会に委託することができる。
Where the Association succeeds to rights pursuant to the provisions of paragraph (4), no registration and license tax is imposed on registration or registry entries accompanying such succession, limited to those received within one year from the date of such succession.
Where the Association succeeds to rights pursuant to the provisions of paragraph (4), real property acquisition tax may not be imposed on the acquisition of the real property relating to such succession.