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Article 18-4Scope of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization, and Other Matters

第十八条の四(特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等)

The premiums for life insurance and mutual aid premiums for life mutual aid similar thereto, as prescribed in , are the following:

ホ(特定退職金共済団体の要件)に規定する生命保険の保険料その他これに類する生命共済の共済掛金は、次に掲げるものとする。

premiums pertaining to life insurance of the following kinds in which the specified retirement allowance mutual aid organization prescribed in (hereinafter referred to as the "specified retirement allowance mutual aid organization" in this Article and Article 19) is the policyholder and the recipient of the insurance benefit;

(特定退職金共済団体の承認)に規定する特定退職金共済団体(以下この条及び第十九条において「特定退職金共済団体」という。)を保険契約者及び保険金受取人とする生命保険で次に掲げるものに係る保険料

endowment insurance (meaning life insurance providing for the payment of insurance benefits if the insured person dies during the insurance period or is alive on the day the period expires) or survival insurance (meaning life insurance providing for the payment of insurance benefits if the insured person is alive on the day a certain period expires, including that in which insurance benefits are paid in the form of an annuity), the insured persons of which are the covered persons prescribed in of that specified retirement allowance mutual aid organization (referred to as "covered persons" in (b), the following paragraph, and paragraphs (4) and (9)); and

その特定退職金共済団体のに規定する被共済者(ロ、次項、第四項及び第九項において「被共済者」という。)を被保険者とする養老保険(被保険者が保険期間中に死亡し又は当該期間満了の日に生存している場合に保険金を支払う定めのある生命保険をいう。)又は生存保険(被保険者が一定期間満了の日に生存している場合に保険金を支払う定めのある生命保険をいい、保険金の支払方法が年金の方法によるものを含む。)

group life insurance with an insurance period of one year in which the group of covered persons who are insured persons is the insured group, which provides for the payment of insurance benefits if an insured person dies during the insurance period and also for the payment of benefits other than the insurance benefits under the insurance policy if the policy is cancelled during that period, if an insured person withdraws from the insured group, or if an insured person is alive on the day that period expires.

被保険者たる被共済者の集団を被保険団体とする保険期間が一年である団体生命保険で被保険者が保険期間中に死亡した場合に保険金を支払うほか当該期間中に解約した場合若しくは被保険者が被保険団体から脱退した場合又は被保険者が当該期間満了の日に生存している場合に当該保険契約に基づく保険金以外の給付金を支払う定めのあるもの

mutual aid premiums pertaining to life mutual aid of the following kinds provided by a federation of agricultural cooperatives (limited, among the federations of agricultural cooperatives that conduct the business under , to those whose operations extend over the whole country) in which a specified retirement allowance mutual aid organization is the mutual aid policyholder and the recipient of the mutual aid benefits.

農業協同組合連合会((共済に関する施設)の事業を行う農業協同組合連合会のうちその業務が全国の区域に及ぶものに限る。)が行う特定退職金共済団体を共済契約者及び共済金受取人とする生命共済で次に掲げるものに係る共済掛金

endowment mutual aid (meaning life mutual aid providing for the payment of mutual aid benefits if the covered person of the life mutual aid dies during the mutual aid period or is alive on the day the period expires) or survival mutual aid (meaning life mutual aid providing for the payment of mutual aid benefits if the covered person of the life mutual aid is alive on the day a certain period expires, including that in which mutual aid benefits are paid in the form of an annuity), the covered persons of which are the covered persons prescribed in of that specified retirement allowance mutual aid organization (referred to as "persons covered by the organization" in (b)); and

その特定退職金共済団体のに規定する被共済者(ロにおいて「被団体共済者」という。)をその生命共済の被共済者とする養老共済(生命共済の被共済者が共済期間中に死亡し又は当該期間満了の日に生存している場合に共済金を支払う定めのある生命共済をいう。)又は生存共済(生命共済の被共済者が一定期間満了の日に生存している場合に共済金を支払う定めのある生命共済をいい、共済金の支払方法が年金の方法によるものを含む。)

group life mutual aid with a mutual aid period of one year in which the group of persons covered by the organization who are covered persons is the covered group, which provides for the payment of mutual aid benefits if a covered person dies during the mutual aid period and also for the payment of benefits other than the mutual aid benefits under the mutual aid contract if the contract is cancelled during that period, if a covered person withdraws from the covered group, or if a covered person is alive on the day that period expires.

被共済者たる被団体共済者の集団を被共済団体とする共済期間が一年である団体生命共済で被共済者が共済期間中に死亡した場合に共済金を支払うほか当該期間中に解約した場合若しくは被共済者が被共済団体から脱退した場合又は被共済者が当該期間満了の日に生存している場合に当該共済契約に基づく共済金以外の給付金を支払う定めのあるもの

The persons specified by Ministry of Finance Order as prescribed in are persons who became covered persons in connection with a merger or business transfer prescribed in (hereinafter referred to as a "merger, etc." in this paragraph and paragraphs (4), (6) and (8)) and who, immediately before that merger, etc., were the beneficiaries, etc. (referred to as "beneficiaries, etc." in paragraphs (4) and (6)) prescribed in in connection with a qualified retirement pension contract (referred to as "qualified retirement pension contract" in paragraphs (4) and (6)) prescribed in that had been concluded by the employer that is the surviving corporation pertaining to that merger, etc. (meaning the corporation that continues to exist after the merger; the same applies in paragraphs (4) and (6)).

に規定する財務省令で定める者は、に規定する合併又は事業の譲渡(以下この項、第四項、第六項及び第八項において「合併等」という。)に伴い被共済者となつた者で当該合併等の直前において当該合併等に係る合併法人(合併後存続する法人をいう。第四項及び第六項において同じ。)である事業主が締結していた(退職年金等積立金に対する法人税の特例)に規定する適格退職年金契約(第四項及び第六項において「適格退職年金契約」という。)(適格退職年金契約の要件等)に規定する受益者等(第四項及び第六項において「受益者等」という。)であつたものとする。

The mergers or business transfers specified by Ministry of Finance Order as prescribed in are the following mergers or business transfers:

に規定する財務省令で定める合併又は事業の譲渡は、次に掲げる合併又は事業の譲渡とする。

a merger conducted by agricultural cooperatives that have received the certification under pursuant to , or a merger conducted by agricultural cooperatives that conduct the business under with the approval under (limited to one conducted after undergoing the examination prescribed in (Joint Order of the Ministry of Finance and the Ministry of Agriculture, Forestry and Fisheries No. 1 of 1993) as applied mutatis mutandis pursuant to (Application for Approval of Merger, etc.) of that Order);

農業協同組合が(合併経営計画の樹立)の規定により(合併経営計画の適否の認定)の認定を受けて行う合併又は(貯金又は定期積金の受入れ)の事業を行う農業協同組合が(合併の要件)の認可を受けて行う合併((合併の認可の申請等)において準用する(信用事業の全部又は一部の譲渡の認可の申請等)に規定する審査を受けて行うものに限る。)

a merger between the Norinchukin Bank and a credit federation of agricultural and fishery cooperatives (meaning a credit federation of agricultural and fishery cooperatives prescribed in ; the same applies in item (v), (a)) pursuant to ;

(合併)の規定による農林中央金庫と信用農水産業協同組合連合会((定義)に規定する信用農水産業協同組合連合会をいう。第五号イにおいて同じ。)との合併

a merger between a federation of agricultural cooperatives whose district is the whole country and a federation of agricultural cooperatives that is its member (excluding a credit federation of agricultural cooperatives (meaning a credit federation of agricultural cooperatives prescribed in ; the same applies in item (v), (b) and item (vi)));

全国の区域を地区とする農業協同組合連合会とその会員たる農業協同組合連合会(信用農業協同組合連合会(に規定する信用農業協同組合連合会をいう。第五号ロ及び第六号において同じ。)を除く。)との合併

a merger between the Norinchukin Bank and a specified successor company (meaning a specified successor company prescribed in (Special Provisions on the Norinchukin Bank Act, etc. Pertaining to a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act; the same applies hereinafter in this paragraph) pursuant to ;

(農林中央金庫と特定承継会社との合併)の規定による農林中央金庫と特定承継会社((特定承継会社に係る農林中央金庫法等の特例)に規定する特定承継会社をいう。以下この項において同じ。)との合併

among the business transfers prescribed in , the following:

に規定する事業譲渡のうち次に掲げるもの

a transfer of all or part of the credit business (meaning the credit business prescribed in ; the same applies in (d) and the following item) that a credit federation of agricultural and fishery cooperatives conducts to the Norinchukin Bank;

信用農水産業協同組合連合会が農林中央金庫に対して行う信用事業(に規定する信用事業をいう。ニ及び次号において同じ。)の全部又は一部の譲渡

a transfer of all of the business under that a specified agricultural cooperative (meaning a specified agricultural cooperative prescribed in ; the same applies in (c)) conducts to the Norinchukin Bank or a credit federation of agricultural cooperatives;

特定農業協同組合(に規定する特定農業協同組合をいう。ハにおいて同じ。)が農林中央金庫又は信用農業協同組合連合会に対して行うの事業の全部の譲渡

a transfer of all of the business under that a specified agricultural cooperative conducts to a specified successor company;

特定農業協同組合が特定承継会社に対して行うの事業の全部の譲渡

a transfer of all of the credit business that a specified fishery cooperative prescribed in or a specified fishery processing cooperative prescribed in conducts to the Norinchukin Bank, a credit federation of fishery cooperatives prescribed in , or a credit federation of fishery processing cooperatives prescribed in ;

に規定する特定漁業協同組合又はに規定する特定水産加工業協同組合が農林中央金庫、に規定する信用漁業協同組合連合会又はに規定する信用水産加工業協同組合連合会に対して行う信用事業の全部の譲渡

a transfer of all or part of the credit business that a credit federation of agricultural cooperatives conducts to a specified successor company pursuant to ; and

(特定農業協同組合等から特定承継会社への信用事業の譲渡)の規定による信用農業協同組合連合会が特定承継会社に対して行う信用事業の全部又は一部の譲渡

a transfer of all or part of the business that a specified successor company conducts to the Norinchukin Bank pursuant to .

(特定承継会社から農林中央金庫への事業の譲渡)の規定による特定承継会社が農林中央金庫に対して行う事業の全部又は一部の譲渡

The persons specified by Ministry of Finance Order as persons who became covered persons as prescribed in are the following persons:

に規定する被共済者となつた者として財務省令で定める者は、次に掲げる者とする。

a person who became a covered person in connection with a merger, etc. and who, immediately before that merger, etc., was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation (meaning a corporation that ceased to exist by the merger; the same applies in the following item and paragraph (6)), the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc.; and

合併等に伴い被共済者となつた者で当該合併等の直前において当該合併等に係る被合併法人(合併により消滅した法人をいう。次号及び第六項において同じ。)、合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつたもの

a person who had been a covered person before the merger, etc. and who, immediately before that merger, etc., was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation, the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc.

合併等前から被共済者であつた者で当該合併等の直前において当該合併等に係る被合併法人、合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつたもの

The contract specified by Ministry of Finance Order as prescribed in is a contract pertaining to a retirement allowance mutual aid business under which a specified retirement allowance mutual aid organization newly includes the past service period prescribed in in the basis for calculating the amount of retirement benefits in the retirement allowance mutual aid business that it conducts (where the contract is to be concluded with a participating employer (meaning a participating employer prescribed in ; the same applies in paragraphs (9), (10) and (13), and paragraph (14), item (iii)) as of the day before the day on which that retirement allowance mutual aid business is commenced, limited to one that is to be concluded within two years after that day, starting from that day).

イ(1)に規定する財務省令で定める契約は、特定退職金共済団体が、その行う退職金共済事業につき新たにに規定する過去勤務期間を退職給付金の額の計算の基礎に含めることとする退職金共済事業に係る契約(当該契約が当該退職金共済事業を開始する日の前日における加入事業主(に規定する加入事業主をいう。第九項、第十項、第十三項及び第十四項第三号において同じ。)との間で締結をすることとされている場合にあつては、同日から同日以後二年以内に当該締結をするものとされているものに限る。)とする。

The period specified by Ministry of Finance Order as prescribed in is the period during which the person was a beneficiary, etc. in connection with a qualified retirement pension contract concluded by an employer that is the merged corporation, the surviving corporation, or the corporation that made the business transfer, pertaining to that merger, etc. (including, where an amount of past service liabilities, etc. prescribed in has been calculated for the person in connection with the conclusion or change of the qualified retirement pension contract or the person's participation, the period included in the basis for that calculation).

イ(2)に規定する財務省令で定める期間は、その者が、当該合併等に係る被合併法人若しくは合併法人又は事業の譲渡をした法人である事業主が締結していた適格退職年金契約に係る受益者等であつた期間(当該適格退職年金契約の締結若しくは変更又はその者の加入に伴い、その者につきに規定する過去勤務債務等の額が計算されたことがある場合には、その計算の基礎に含められた期間を含む。)とする。

The amount specified by Ministry of Finance Order as prescribed in is the amount equivalent to the investment income appropriately estimated on the basis of the amount obtained by multiplication prescribed in (b) of , the aggregate past service period, etc. prescribed in , and the status of profits from the investment of assets under .

ロに規定する財務省令で定める金額は、ロに規定する乗じて得た金額、に規定する過去勤務等通算期間及びの規定による資産の運用による利益の状況を基礎として適正に見積もられる運用収益に相当する金額とする。

The day specified by Ministry of Finance Order as prescribed in is the day of the merger, etc. (if, after that day, a retirement allowance mutual aid contract (meaning a retirement allowance mutual aid contract prescribed in ; the same applies in item (i) of the following paragraph and paragraph (10)) has been concluded for a covered person resulting from the merger, etc. prescribed in pertaining to that merger, etc., the day of that conclusion).

ハに規定する財務省令で定める日は、合併等があつた日(同日後において当該合併等に係るに規定する合併等被共済者に係る退職金共済契約(に規定する退職金共済契約をいう。次項第一号及び第十項において同じ。)の締結をした場合には、当該締結の日)とする。

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

ハ(3)に規定する財務省令で定める事項は、次に掲げる事項とする。

the other specified retirement allowance mutual aid organization referred to in (referred to as the "other specified retirement allowance mutual aid organization" in the following paragraph) is to hand over the amount equivalent to the total assets prescribed in (c)(3) of pertaining to the person who was a participating employer and who makes the request under (c)(3) of (hereinafter referred to as the "amount equivalent to the participating employer's total assets" in this paragraph and the following paragraph), in a lump sum without delay, together with the records concerning the retirement allowance mutual aid business pertaining to the retirement allowance mutual aid contracts made with respect to that person who was a participating employer and the covered persons of that person, to the specified retirement allowance mutual aid organization referred to in (c)(3) of of which that person became a participating employer (referred to as the "receiving specified retirement allowance mutual aid organization" in the following item and the following paragraph); and

ハ(3)の他の特定退職金共済団体(次項において「他の特定退職金共済団体」という。)は、ハ(3)の申出をする加入事業主であつた者に係るハ(3)に規定する資産総額に相当する額(以下この項及び次項において「加入事業主に係る資産総額相当額」という。)を、当該加入事業主に係る資産総額相当額並びに当該加入事業主であつた者及び当該加入事業主であつた者に係る被共済者について行つた退職金共済契約に係る退職金共済事業に関する記録とともに、一括して、遅滞なく、当該加入事業主であつた者がその加入事業主となつたハ(3)の特定退職金共済団体(次号及び次項において「受入特定退職金共済団体」という。)に、引き渡すこと。

the receiving specified retirement allowance mutual aid organization is to accept the amount equivalent to the participating employer's total assets as assets to be applied to the retirement benefits of the covered persons of the person who became a participating employer.

受入特定退職金共済団体は、加入事業主に係る資産総額相当額を、加入事業主となつた者に係る被共済者の退職給付金に充てるための資産として受け入れること。

The request referred to in must be made by the person who became the participating employer and who makes the request submitting, immediately after becoming the participating employer, a written request stating the following matters to the other specified retirement allowance mutual aid organization via the receiving specified retirement allowance mutual aid organization:

ハ(3)の申出は、その申出をする加入事業主となつた者が、その加入事業主となつた後直ちに、次に掲げる事項を記載した申出書を、当該受入特定退職金共済団体を経由して、当該他の特定退職金共済団体に提出することにより、行わなければならない。

the name or title and domicile of the employer who makes the request (for a person that has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. of Which a Person without a Domicile in Japan Is to Give Notice); the same applies hereinafter in this Article);

申出をする事業主の氏名又は名称及び住所(国内に住所を有しない者にあつては、第八十一条(国内に住所を有しない者の告知すべき居所地等)に規定する場所。以下この条において同じ。)

the name and location of the other specified retirement allowance mutual aid organization, and the date on which the employer who makes the request terminated the retirement allowance mutual aid contract with that other specified retirement allowance mutual aid organization;

当該他の特定退職金共済団体の名称及び所在地並びに申出をする事業主が当該他の特定退職金共済団体との退職金共済契約の解除をした年月日

the name and location of the receiving specified retirement allowance mutual aid organization, and the date on which the employer who makes the request concluded a retirement allowance mutual aid contract with that receiving specified retirement allowance mutual aid organization; and

当該受入特定退職金共済団体の名称及び所在地並びに申出をする事業主が当該受入特定退職金共済団体と退職金共済契約を締結した年月日

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order as prescribed in are that the specified retirement allowance mutual aid organization that is to pay the retirement benefit referred to in (c) of (referred to as the "former specified retirement allowance mutual aid organization" in paragraph (13)) is to hand over the amount equivalent to that retirement benefit pertaining to the person who made the request under (c) of , in a lump sum without delay, to the other specified retirement allowance mutual aid organization referred to in (c) of (referred to as the "other specified retirement allowance mutual aid organization" in paragraph (13)).

ハに規定する財務省令で定める事項は、ハの退職給付金を支給すべき特定退職金共済団体(第十三項において「従前の特定退職金共済団体」という。)は、ハの申出をした者に係る当該退職給付金に相当する額を、一括して、遅滞なく、ハの他の特定退職金共済団体(第十三項において「他の特定退職金共済団体」という。)に引き渡すこととする。

The period specified by Ministry of Finance Order as prescribed in is three years.

ハ及びホに規定する財務省令で定める期間は、三年間とする。

The request referred to in must be made by attaching, to a written request stating the following matters, the certificate of covered person of the former specified retirement allowance mutual aid organization or another document proving that the person who makes the request was, upon the retirement prescribed in (c) of , a covered person who could receive a retirement benefit under a retirement allowance mutual aid contract, and submitting it to the former specified retirement allowance mutual aid organization via the other specified retirement allowance mutual aid organization:

ハの申出は、次に掲げる事項を記載した申出書に、従前の特定退職金共済団体の被共済者証その他の当該申出をする者がハに規定するその退職につき退職金共済契約に基づき退職給付金の支給を受けることができる被共済者であつたことを証する書類を添付し、これを他の特定退職金共済団体を経由して従前の特定退職金共済団体に提出することにより、行わなければならない。

the name and domicile of the person who makes the request;

当該申出をする者の氏名及び住所

the name or title and domicile of the participating employer of the other specified retirement allowance mutual aid organization pertaining to the person who makes the request;

当該申出をする者に係る他の特定退職金共済団体の加入事業主の氏名又は名称及び住所

the name or title and domicile of the employer who employed the person who makes the request (meaning, where the person who makes the request did not claim the retirement benefit referred to in upon that retirement in accordance with the provisions of (c) of , the participating employer of the former specified retirement allowance mutual aid organization pertaining to that retirement (including a person who was that participating employer)); and

当該申出をする者を雇用していた事業主(当該申出をする者がその退職につきハの規定に従いハの退職給付金の請求をしなかつた場合のその退職に係る従前の特定退職金共済団体の加入事業主(当該加入事業主であつた者を含む。)をいう。)の氏名又は名称及び住所

the date of the retirement referred to in the preceding item.

前号の退職の年月日

The request referred to in must be made by attaching a copy of the certificate of covered person to a written request stating the following matters, and submitting it to the specified retirement allowance mutual aid organization via the other participating employer prescribed in (e) of :

ホの申出は、次に掲げる事項を記載した申出書に、被共済者証の写しを添付し、これをホに規定する他の加入事業主を経由して特定退職金共済団体に提出することにより、行わなければならない。

the name and domicile of the person who makes the request;

当該申出をする者の氏名及び住所

the name or title and domicile of the other participating employer prescribed in who employs the person who makes the request;

当該申出をする者を雇用するホに規定する他の加入事業主の氏名又は名称及び住所

the name or title and domicile of the employer who employed the person who makes the request (meaning, where the person who makes the request did not claim the taken-over retirement benefit prescribed in upon that retirement in accordance with the provisions of (e) of , the participating employer of that specified retirement allowance mutual aid organization pertaining to that retirement (including a person who was that participating employer)); and

当該申出をする者を雇用していた事業主(当該申出をする者がその退職につきホの規定に従いホに規定する引継退職給付金の請求をしなかつた場合における当該退職に係る当該特定退職金共済団体の加入事業主(当該加入事業主であつた者を含む。)をいう。)の氏名又は名称及び住所

the date of the retirement referred to in the preceding item.

前号の退職の年月日

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