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When a National Pension Fund carries out an absorption-type split, the absorption-type split agreement must specify the following matters:
The names of the splitting fund and the succeeding fund and the locations of their principal offices;
Matters concerning the assets, debts, employment contracts and other rights and obligations that the succeeding fund succeeds to from the splitting fund by the absorption-type split;
Beyond the matters listed in the preceding two items, matters specified by Order of the Ministry of Health, Labour and Welfare.
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