①When the government has granted a grace period for payment pursuant to the provisions of Article 13, paragraph (2) or Article 14, paragraph (5) of the Supplementary Provisions, it collects from the employer of the establishing place of business of the voluntary dissolution Fund, for the amount of monies to be collected for which the grace period was granted, an additional charge calculated as specified in each of the following items according to the categories set forth in those items:

②The voluntary dissolution-type additional charge rate in paragraph (1), item (i) and item (ii), (a) is the rate determined by the Minister of Health, Labour and Welfare, taking into account the yield on government bonds in the fiscal year in which the voluntary dissolution Fund 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.

③In the case of paragraph (1), when part of the amount of monies to be collected has been paid, the monies to be collected that form the basis for calculating the additional charge for the period on or after the day of that payment are the amount obtained by deducting the amount of monies to be collected that was paid.

④In calculating the additional charge, if the amount of monies to be collected includes a fraction of less than 1,000 yen, the fraction is rounded down.

⑤If the amount calculated pursuant to the provisions of the preceding paragraphs is less than 100 yen, the additional charge is not collected.

⑥If the amount of an additional charge includes a fraction of less than 100 yen, the fraction is rounded down.

⑦The employer of the establishing place of business of a voluntary dissolution Fund must pay the additional charge together with the monies to be collected that form the basis for calculating its amount.

With regard to the application of the provisions of item (ii) of paragraph (1) of the preceding Article, for the time being, notwithstanding the provisions of that item, if the special base rate for delinquent tax in a given year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957); the same applies in Article 82-2 of the Supplementary Provisions) is less than 7.3% per annum, the phrase "rate of 14.6% per annum" in that item is deemed to be replaced, for that year, with "rate obtained by adding a rate of 7.3% per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)".

①When a voluntary dissolution Fund makes an application for certification under the provisions of Article 11, paragraph (1) of the Supplementary Provisions and an application for approval under Article 12, paragraph (1) of the Supplementary Provisions, the application for certification and the application for approval must be made simultaneously.

②In the case where a voluntary dissolution Fund has made an application for certification under the provisions of Article 11, paragraph (1) of the Supplementary Provisions and an application for approval under Article 12, paragraph (1) of the Supplementary Provisions, and has received the certification referred to in Article 11, paragraph (5) of the Supplementary Provisions, the provisions of paragraphs (7) through (9) of that Article and Article 12, paragraph (6) of the Supplementary Provisions do not apply, and, with regard to the application of the provisions of paragraphs (1) and (5) of that Article, Article 13, paragraphs (1) and (3), and Article 69, paragraph (1) of the Supplementary Provisions, in Article 12, paragraph (1) of the Supplementary Provisions the phrase "voluntary dissolution Fund and" is deemed to be replaced with "voluntary dissolution Fund that has received the certification referred to in paragraph (5) of the preceding Article and"; in that paragraph and paragraph (5) of that Article, the phrase "liability reserve equivalent" is deemed to be replaced with "reduced liability reserve equivalent"; in Article 13, paragraph (1) of the Supplementary Provisions, the phrase "in collecting the liability reserve equivalent" is deemed to be replaced with "in collecting the reduced liability reserve equivalent"; in that paragraph and paragraph (3) of that Article, the phrase "from the liability reserve equivalent" is deemed to be replaced with "from the reduced liability reserve equivalent"; in that paragraph, the phrase "and the reduced liability reserve equivalent" is deemed to be replaced with "" and the phrase "" with "reduced liability reserve equivalent"; and in Article 69, paragraph (1) of the Supplementary Provisions, 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 13, paragraph (1) of the Supplementary Provisions" is deemed to be replaced 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 13, paragraph (1) of the Supplementary Provisions".

①The Minister of Health, Labour and Welfare may designate as a liquidation-type Fund a surviving employees' pension Fund that meets the requirements specified by Cabinet Order as being in a situation where the amount of reserves for pension benefits, etc. at the end of the business year falls below the amount obtained by multiplying the liability reserve equivalent by the rate specified by Cabinet Order, or where the continuation of its business is otherwise extremely difficult, and that the Minister finds meets the requirements specified by Cabinet Order as having made reasonable efforts in the operation of its business up to the day of designation under the provisions of this paragraph.

②The designation under the provisions of the preceding paragraph may be made only until the day on which five years elapse from the Effective Date.

③When the Minister of Health, Labour and Welfare intends to make the designation under the provisions of paragraph (1), the Minister must in advance hear the opinions of the Social Security Council.

④A liquidation-type Fund is relieved of the obligation concerning the payment of old-age pension benefits equivalent to the amount prescribed in Article 132, paragraph (2) 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, with regard to the period during which it had members of that liquidation-type Fund on or after the day on which it received the designation under the provisions of paragraph (1).

⑤The provisions of Article 32, paragraph (2) of the Supplementary Provisions 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 apply mutatis mutandis to a liquidation-type Fund. In this case, the phrase "the day of receiving the authorization" in item (i) of that paragraph is deemed to be replaced with "the day of receiving the designation under the provisions of Article 19, 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; hereinafter referred to as the "2013 Amendment Act")", the phrase "the day of receiving the authorization" in item (ii) of that paragraph is deemed to be replaced with "the day of receiving the designation under the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 2013 Amendment Act", and the phrase "of the Fund assuming that it is a Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions" in item (iv) of that paragraph is deemed to be replaced with "of the Fund assuming that it is a Fund that has received the designation under the provisions of Article 19, 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)".

⑥The provisions of Article 11, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to a liquidation-type Fund. In this case, the phrase "on which it made the application" in that paragraph is deemed to be replaced with "on which it received the designation under the provisions of Article 19, paragraph (1) of the Supplementary Provisions".

⑦A liquidation-type Fund must prepare a plan concerning the liquidation of that liquidation-type Fund (hereinafter referred to as a "liquidation plan"), submit it to the Minister of Health, Labour and Welfare as specified by Order of the Ministry of Health, Labour and Welfare, and receive the Minister's approval.

⑧A liquidation plan must state the following particulars:

⑨A liquidation-type Fund is dissolved upon receiving the approval under paragraph (7), notwithstanding the provisions of Article 145, paragraph (1) 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.

⑩In the case where the provisions of Article 10 of the Supplementary Provisions are applied to a liquidation-type Fund (excluding one that has filed an application for certification under paragraph (1) of the following Article and one that has filed an application for approval under Article 21, paragraph (1) of the Supplementary Provisions), the phrase "a surviving employees' pension Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions 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" in paragraph (1) of that Article is deemed to be replaced with "a liquidation-type Fund (excluding one that has filed an application for certification under Article 20, paragraph (1) of the Supplementary Provisions and one that has filed an application for approval under Article 21, paragraph (1) of the Supplementary Provisions)", and the phrase "even before the authorization or approval set forth in each of the following items, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions specified in the relevant item" is deemed to be replaced with "even before the approval under Article 19, paragraph (7) of the Supplementary Provisions, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions of Article 8 of the Supplementary Provisions".

①A liquidation-type Fund may, when filing an application for the approval under paragraph (7) of the preceding Article, apply to the Minister of Health, Labour and Welfare for certification to the effect that a reduction of the liability reserve equivalent is acceptable, as provided by Order of the Ministry of Health, Labour and Welfare.

②When an application for certification has been filed under the preceding paragraph, the Minister of Health, Labour and Welfare is to grant the certification if the minister finds that the liquidation-type Fund that filed the application meets the requirements specified by Cabinet Order as those for having made considerable efforts regarding its business operations by the date of the application.

③When a liquidation-type Fund that has received the certification under the preceding paragraph is dissolved pursuant to the provisions of paragraph (9) of the preceding Article (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, collects from that liquidation-type Fund the reduced liability reserve equivalent in place of the liability reserve equivalent. In this case, the provisions of Article 34, paragraph (4) of the Supplementary Provisions do not apply, and with regard to the application of 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, the phrase "an amount specified by Cabinet Order" in that paragraph is deemed to be replaced with "the reduced liability reserve equivalent prescribed in Article 11, paragraph (7) 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)".

④The provisions of Article 11, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where the government collects the reduced liability reserve equivalent from the liquidation-type Fund pursuant to the provisions of the preceding paragraph. In this case, Cabinet Order provides for the necessary technical replacement of terms.

⑤In the case where the provisions of Article 10 of the Supplementary Provisions are applied to a liquidation-type Fund that has filed an application for certification under the provisions of paragraph (1), the phrase "a surviving employees' pension Fund that has received the authorization under Article 32, paragraph (1) of the Supplementary Provisions 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" in paragraph (1) of that Article is deemed to be replaced with "a liquidation-type Fund that has filed an application for certification under Article 20, paragraph (1) of the Supplementary Provisions", the phrase "even before the authorization or approval set forth in each of the following items, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions specified in the relevant item" with "even before the approval under Article 19, paragraph (7) of the Supplementary Provisions, prepay all or part of the liability reserve equivalent that the government is to collect under the provisions of Article 20, paragraph (3) of the Supplementary Provisions", the phrase "liability reserve equivalent" with "reduced liability reserve equivalent (meaning the reduced liability reserve equivalent prescribed in paragraph (7) of the following Article; the same applies in paragraph (3))", and the phrase "liability reserve equivalent" in paragraph (3) of that Article with "reduced liability reserve equivalent".