A corporation referred to in paragraph (1) of the preceding Article that wishes to obtain the approval referred to in that paragraph for the retirement allowance mutual aid business it conducts must attach the retirement allowance mutual aid rules and, in the case of a general incorporated association or general incorporated foundation, a copy of its articles of incorporation to a written application stating the matters specified by Ministry of Finance Order, and submit it to the competent district director with jurisdiction over the location of the principal office of that corporation.
The retirement allowance mutual aid rules referred to in the preceding paragraph must stipulate the matters necessary for determining whether the retirement allowance mutual aid business meets the requirements set out in the items of paragraph (1) of the preceding Article.
Where the written application referred to in paragraph (1) has been submitted, the district director is to approve the application if the retirement allowance mutual aid rules attached to it satisfy all of the requirements set out in the items of paragraph (1) of the preceding Article; provided, however, that this does not apply where the corporation that made the application submits the written application within one year after the day on which it received notice of the rescission of approval under Article 75, paragraph (2) or the day prescribed in paragraph (3) of that Article.
When the district director makes a disposition of approval or rejection under the preceding paragraph, the district director is to notify the corporation that submitted the written application referred to in paragraph (1) to that effect in writing.
A specified retirement allowance mutual aid organization prescribed in paragraph (1) of the preceding Article (hereinafter referred to as a "specified retirement allowance mutual aid organization" in this Subsection) that intends to change matters relating to the requirements set out in the items of paragraph (1) of that Article in the retirement allowance mutual aid rules that have received approval under paragraph (3) (including a change that includes the past service period or period of service before a merger, etc. prescribed in paragraph (1), item (vii) of the preceding Article in the basis for calculating the amount of retirement benefits; the same applies in this Article and Article 75, paragraph (1), item (i)) must obtain the approval of the district director referred to in paragraph (1) for that change.
The provisions of paragraphs (1) and (2), the main clause of paragraph (3), and paragraph (4) apply mutatis mutandis to the approval for a change prescribed in the preceding paragraph.
Read this with the articles around it
past service periodmachine translation
「過去勤務期間」
For a covered member (被共済者) of a retirement allowance mutual aid scheme, the period they worked without a break for the participating employer (加入事業主) up to the day before becoming a covered member, leaving out persons a Ministry of Finance Order (財務省令) excludes.
Defined inArticle 73, paragraph (1), item (vii)· applies only in this provision
specified retirement allowance mutual aid organizationmachine translation
「特定退職金共済団体」
A municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) that runs a retirement allowance mutual aid business and has the approval of the district tax office director (税務署長) as meeting the requirements listed there.
Short name set inArticle 74, paragraph (5)· applies only in this subsection
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.