Article 75Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.
第七十五条（特定退職金共済団体の承認の取消し等）
When the district director finds that there is any of the following facts with respect to a specified retirement allowance mutual aid organization, the district director may rescind the approval under the main clause of Article 74, paragraph (3).
that specified retirement allowance mutual aid organization has changed matters in its retirement allowance mutual aid rules relating to the requirements set out in the items of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) without obtaining the approval under Article 74, paragraph (5);
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (i), (iv), (v), (x), or (xi) with respect to the retirement allowance mutual aid business of that specified retirement allowance mutual aid organization;
there is a fact in violation of the requirements set out in Article 73, paragraph (1), item (ii), item (iii), or items (vi) through (viii) with respect to all covered persons of that specified retirement allowance mutual aid organization.
当該特定退職金共済団体の全ての被共済者につき第七十三条第一項第二号、第三号又は第六号から第八号までに掲げる要件に反する事実があること。
When the district director makes a disposition of rescission of approval under the preceding paragraph, the district director is to notify the specified retirement allowance mutual aid organization referred to in that paragraph to that effect in writing.
A specified retirement allowance mutual aid organization that intends to abolish the retirement allowance mutual aid business it conducts must submit to the district director referred to in paragraph (1) of the preceding Article, by the day on which it intends to abolish it, a written notice stating that fact, the name and location of that specified retirement allowance mutual aid organization, and the date on which it intends to abolish that retirement allowance mutual aid business. In this case, when that written notice has been submitted, the approval under the main clause of paragraph (3) of that Article relating to that specified retirement allowance mutual aid organization ceases to be effective on that day.
Read this with the articles around it
covered personmachine translation
「被共済者」
A person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約).
Defined inArticle 73, paragraph (1), item (ii)· applies only in this subsection
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
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.