①In the case where the government collects the liability reserve equivalent from the surviving Pension Fund Association pursuant to the provisions of Article 8 of the Supplementary Provisions as applied mutatis mutandis pursuant to the preceding Article, the surviving Pension Fund Association is deemed to be a dissolved employees' pension Fund, etc., and the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act are followed; in this case, the phrase "at the same time as the application for the approval of the Minister of Health, Labour and Welfare under Article 111, paragraph (2) or the authorization of the Minister of Health, Labour and Welfare under Article 112, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "promptly after dissolution pursuant to the provisions of Article 70, paragraph (1) or Article 71, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013)", and other necessary technical replacement of terms is specified by Cabinet Order.

②In the case where the surviving Pension Fund Association makes payment in kind pursuant to the provisions of the preceding paragraph in accordance with the provisions of Article 114 of the pre-amendment Defined-Benefit Corporate Pension Act, the surviving Pension Fund Association is deemed to be a dissolved employees' pension Fund, etc., and the provisions of Article 1-13 of the Supplementary Provisions of the pre-amendment Insurance Business Act are followed; in this case, necessary technical replacement of terms is specified by Cabinet Order.