The provisions of Article 398-9, paragraphs (3) through (5), and Article 398-10, paragraphs (1) and (2), of the Civil Code, and Article 26, paragraph (1) of the Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024), apply mutatis mutandis to the case where a splitting fund carries out an absorption-type split under the provisions of the preceding Division. In this case, the term "the preceding two paragraphs" in Article 398-9, paragraph (3) of the Civil Code is deemed to be replaced with "paragraph (1) or paragraph (2) of the following Article as applied mutatis mutandis under Article 137-3-14 of the National Pension Act (Act No. 141 of 1959)".