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 Article 73, paragraph (1), item (v), (e) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Order, are the following:
令第七十三条第一項第五号ホ(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 Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Order (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;
令第七十四条第五項(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 Article 73, paragraph (1), item (ii) of the Order of that specified retirement allowance mutual aid organization (referred to as "covered persons" in (b), the following paragraph, and paragraphs (4) and (9)); and
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 Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act, 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(農業協同組合法第十条第一項第十号(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 Article 73, paragraph (1), item (ii) of the Order 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令第七十三条第一項第二号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 Article 73, paragraph (1), item (vii) of the Order are persons who became covered persons in connection with a merger or business transfer prescribed in that item (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 Article 16, paragraph (1), item (iii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965) in connection with a qualified retirement pension contract (referred to as "qualified retirement pension contract" in paragraphs (4) and (6)) prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Reserves, etc.) of the Supplementary Provisions of the Corporation Tax Act 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)).
令第七十三条第一項第七号に規定する財務省令で定める者は、同号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法人税法附則第二十条第三項(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。)に係る法人税法施行令(昭和四十年政令第九十七号)附則第十六条第一項第三号(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 Article 73, paragraph (1), item (vii) of the Order are the following mergers or business transfers:
令第七十三条第一項第七号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 Article 4, paragraph (2) (Certification of Appropriateness of Merger Management Plan) of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) pursuant to Article 2, paragraph (1) (Formulation of Merger Management Plan) of that Act, or a merger conducted by agricultural cooperatives that conduct the business under Article 10, paragraph (1), item (iii) (Acceptance of Savings or Installment Savings) of the Agricultural Co-operatives Act with the approval under Article 65, paragraph (2) (Requirements for Merger) of the Agricultural Co-operatives Act (limited to one conducted after undergoing the examination prescribed in Article 50, paragraph (2) (Application for Approval of Transfer of All or Part of Credit Business, etc.) of the Order on the Credit Business of Agricultural Cooperatives and Federations of Agricultural Cooperatives (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 Article 57, paragraph (2) (Application for Approval of Merger, etc.) of that Order);
農業協同組合が農業協同組合合併助成法(昭和三十六年法律第四十八号)第二条第一項(合併経営計画の樹立)の規定により同法第四条第二項(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農業協同組合法第十条第一項第三号(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同法第六十五条第二項(合併の要件)の認可を受けて行う合併(農業協同組合及び農業協同組合連合会の信用事業に関する命令(平成五年大蔵省・農林水産省令第一号)第五十七条第二項(合併の認可の申請等)において準用する同令第五十条第二項(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 Article 2, paragraph (2) (Definitions) of the Credit Business Restructuring and Enhancement Act; the same applies in item (v), (a)) pursuant to Article 8 (Merger) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996; hereinafter referred to as the "Credit Business Restructuring and Enhancement Act" in this paragraph);
農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律(平成八年法律第百十八号。以下この項において「再編強化法」という。)第八条(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(再編強化法第二条第二項(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 Article 2, paragraph (1), item (ii) of the Credit Business Restructuring and Enhancement Act; the same applies in item (v), (b) and item (vi)));
a merger between the Norinchukin Bank and a specified successor company (meaning a specified successor company prescribed in Article 26, paragraph (1) (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 Article 30, paragraph (1) (Merger of the Norinchukin Bank and a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act;
再編強化法附則第三十条第一項(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(再編強化法附則第二十六条第一項(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 Article 2, paragraph (4) of the Credit Business Restructuring and Enhancement Act, the following:
再編強化法第二条第四項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 Article 2, paragraph (3) of the Credit Business Restructuring and Enhancement Act; 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(再編強化法第二条第三項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 Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act that a specified agricultural cooperative (meaning a specified agricultural cooperative prescribed in Article 2, paragraph (1), item (i) of the Credit Business Restructuring and Enhancement Act; 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(再編強化法第二条第一項第一号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農業協同組合法第十条第一項第三号の事業の全部の譲渡
a transfer of all of the business under Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act that a specified agricultural cooperative conducts to a specified successor company;
a transfer of all of the credit business that a specified fishery cooperative prescribed in Article 2, paragraph (1), item (iii) of the Credit Business Restructuring and Enhancement Act or a specified fishery processing cooperative prescribed in item (v) of that paragraph conducts to the Norinchukin Bank, a credit federation of fishery cooperatives prescribed in item (iv) of that paragraph, or a credit federation of fishery processing cooperatives prescribed in item (vi) of that paragraph;
再編強化法第二条第一項第三号に規定する特定漁業協同組合又は同項第五号に規定する特定水産加工業協同組合が農林中央金庫、同項第四号に規定する信用漁業協同組合連合会又は同項第六号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 Article 29, paragraph (1) (Transfer of Credit Business from Specified Agricultural Cooperatives, etc. to a Specified Successor Company) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act; and
再編強化法附則第二十九条第一項(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 Article 31, paragraph (1) (Transfer of Business from a Specified Successor Company to the Norinchukin Bank) of the Supplementary Provisions of the Credit Business Restructuring and Enhancement Act.
再編強化法附則第三十一条第一項(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 Article 73, paragraph (1), item (vii) of the Order are the following persons:
令第七十三条第一項第七号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
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.
The contract specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (a)(1) of the Order 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 that item 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 Article 73, paragraph (1), item (i) of the Order; 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).
The period specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (a)(2) of the Order 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 Article 16, paragraph (1), item (vii) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act 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).
The amount specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (b) of the Order is the amount equivalent to the investment income appropriately estimated on the basis of the amount obtained by multiplication prescribed in (b) of that item, the aggregate past service period, etc. prescribed in that item, and the status of profits from the investment of assets under paragraph (1), item (v) of that Article.
令第七十三条第一項第七号ロに規定する財務省令で定める金額は、同号ロに規定する乗じて得た金額、同号に規定する過去勤務等通算期間及び同項第五号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 Article 73, paragraph (1), item (vii), (c) of the Order 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 Article 73, paragraph (1), item (i) of the Order; 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 Article 73, paragraph (1), item (vii) of the Order pertaining to that merger, etc., the day of that conclusion).
The matters specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (vii), (c)(3) of the Order are the following matters:
令第七十三条第一項第七号ハ(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 Article 73, paragraph (1), item (vii), (c)(3) of the Order (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 that item pertaining to the person who was a participating employer and who makes the request under (c)(3) of that item (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 that item 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
令第七十三条第一項第七号ハ(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、同号ハ(3)の申出をする加入事業主であつた者に係る同号ハ(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同項第七号ハ(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 Article 73, paragraph (1), item (vii), (c)(3) of the Order 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:
令第七十三条第一項第七号ハ(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。)
a statement to the effect that the person requests that the amount equivalent to the participating employer's total assets be handed over from the other specified retirement allowance mutual aid organization to the receiving specified retirement allowance mutual aid organization;
加入事業主に係る資産総額相当額を当該他の特定退職金共済団体から当該受入特定退職金共済団体に引き渡すことを申し出る旨
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 Article 73, paragraph (1), item (viii), (c) of the Order are that the specified retirement allowance mutual aid organization that is to pay the retirement benefit referred to in (c) of that item (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 that item, in a lump sum without delay, to the other specified retirement allowance mutual aid organization referred to in (c) of that item (referred to as the "other specified retirement allowance mutual aid organization" in paragraph (13)).
The period specified by Ministry of Finance Order as prescribed in Article 73, paragraph (1), item (viii), (c) and (e) of the Order is three years.
令第七十三条第一項第八号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 Article 73, paragraph (1), item (viii), (c) of the Order 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 that item, 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:
令第七十三条第一項第八号ハの申出は、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同号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 and location of the other specified retirement allowance mutual aid organization;
他の特定退職金共済団体の名称及び所在地
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 Article 73, paragraph (1), item (viii), (c) of the Order upon that retirement in accordance with the provisions of (c) of that item, 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令第七十三条第一項第八号ハの規定に従い同号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 Article 73, paragraph (1), item (viii), (e) of the Order 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 that item:
令第七十三条第一項第八号ホの申出は、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、これを同号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 Article 73, paragraph (1), item (viii), (e) of the Order who employs the person who makes the request;
当該申出をする者を雇用する令第七十三条第一項第八号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 Article 73, paragraph (1), item (viii), (e) of the Order upon that retirement in accordance with the provisions of (e) of that item, the participating employer of that specified retirement allowance mutual aid organization pertaining to that retirement (including a person who was that participating employer)); and
the date of the retirement referred to in the preceding item.
前号の退職の年月日
specified retirement allowance mutual aid organizationmachine translation
「特定退職金共済団体」
In Articles 18-4 and 19, a specified retirement allowance mutual aid organization referred to in Article 74, paragraph (5) of the Order for Enforcement of the Income Tax Act: a municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) of that Order that runs a retirement allowance mutual aid business and has the district director's (税務署長) approval as meeting the requirements listed there.
Short name set inArticle 18-4, paragraph (1), item (i)· applies only in this article and in Article 19
covered personmachine translation
「被共済者」
In Article 18-4, a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it.
Short name set inArticle 18-4, paragraph (1), item (i), (a)· applies only in this provision and in Article 18-4, paragraphs (2), (4) and (9); and Article 18-4, paragraph (1), item (i), (b)
person covered by the organizationmachine translation
「被団体共済者」
In Article 18-4, paragraph (1), item (ii), a person entitled to receive retirement benefits under a retirement allowance mutual aid contract (退職金共済契約) with a specified retirement allowance mutual aid organization (特定退職金共済団体), as Article 73, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it, here as the person covered by the life mutual aid (生命共済) of that organization.
Short name set inArticle 18-4, paragraph (1), item (ii), (a)· applies only in this provision and in Article 18-4, paragraph (1), item (ii), (b)
beneficiary, etc.machine translation
「受益者等」
In Article 18-4, paragraphs (2), (4) and (6), an employee who is the beneficiary, insurance money recipient or mutual aid money recipient under a qualified retirement pension contract (適格退職年金契約) — a trust, life insurance or life mutual aid contract under which an employer pays contributions and the provider promises a retirement pension on the employee's retirement — as Article 16, paragraph (1), items (ii) and (iii) of the supplementary provisions (附則) of the Order for the Enforcement of the Corporation Tax Act refer to them.
Short name set inArticle 18-4, paragraph (2)· applies only in this provision and in Article 18-4, paragraphs (4) and (6)
surviving corporationmachine translation
「合併法人」
In Article 18-4, paragraphs (2), (4) and (6), the corporation that continues to exist after a merger.
Defined inArticle 18-4, paragraph (2)· applies only in this provision and in Article 18-4, paragraphs (4) and (6)
merger, etc.machine translation
「合併等」
In Article 18-4, paragraphs (2), (4), (6) and (8), a merger of corporations or a transfer of business, of the kinds a Ministry of Finance Order (財務省令) specifies, as Article 73, paragraph (1), item (vii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) refers to them, as a result of which a person became an insured member (被共済者) of a retirement allowance mutual aid scheme.
Short name set inArticle 18-4, paragraph (2)· applies only in this paragraph and in Article 18-4, paragraphs (4), (6) and (8)
qualified retirement pension contractmachine translation
「適格退職年金契約」
In Article 18-4, a contract for a retirement pension by trust, life insurance or life mutual aid (生命共済) concluded before 1 April 2002 (or treated by a Ministry of Finance Order (財務省令) as concluded before then) that meets requirements a Cabinet Order (政令) sets, such as contributions and benefits worked out on sound actuarial principles, as Article 20, paragraph (3) of the supplementary provisions (附則) of the Corporation Tax Act defines it.
Short name set inArticle 18-4, paragraph (2)· applies only in this provision and in Article 18-4, paragraphs (4) and (6)
credit federation of agricultural and fishery cooperativesmachine translation
「信用農水産業協同組合連合会」
In Article 18-4, paragraph (3), items (ii) and (v)(a), a credit federation of agricultural cooperatives, of fishery cooperatives or of fishery processing cooperatives, each a member of the Norinchukin Bank (農林中央金庫), as Article 2, paragraph (2) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) defines it.
Defined inArticle 18-4, paragraph (3), item (ii)· applies only in this provision and in Article 18-4, paragraph (3), item (v), (a)
Credit Business Restructuring and Enhancement Actmachine translation
「再編強化法」
Short name, in Article 18-4, paragraph (3), for the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996).
Short name set inArticle 18-4, paragraph (3), item (ii)· applies only in this paragraph
credit federation of agricultural cooperativesmachine translation
「信用農業協同組合連合会」
In Article 18-4, paragraph (3), items (iii), (v)(b) and (vi), a federation of agricultural cooperatives (農業協同組合連合会) that is a member of the Norinchukin Bank (農林中央金庫) and carries on both of the businesses that Article 2, paragraph (1), item (ii) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996) names, as that item defines it.
Defined inArticle 18-4, paragraph (3), item (iii)· applies only in this provision and in Article 18-4, paragraph (3), item (vi); and Article 18-4, paragraph (3), item (v), (b)
specified successor companymachine translation
「特定承継会社」
In Article 18-4, paragraph (3), a specified successor company as defined in Article 26, paragraph (1) of the supplementary provisions (附則) of the 1996 Act on restructuring and strengthening credit business through the Norinchukin Bank and specified agricultural and fishery cooperatives (再編強化法, Act No. 118 of 1996): a company carrying on banking business whose main purpose is to take over all or part of the credit business of specified agricultural cooperatives and the like, keep it going for a time and pass it on to the Norinchukin Bank, which the Bank may hold as a subsidiary with the competent ministers' approval until 31 March 2026.
Defined inArticle 18-4, paragraph (3), item (iv)· applies only in this paragraph
credit businessmachine translation
「信用事業」
In Article 18-4, paragraph (3), item (v)(a) and (d) and item (vi), the credit business (信用事業) as defined in Article 2, paragraph (3) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996): the businesses listed there that specified agricultural and fishery cooperatives and their federations (特定農水産業協同組合等) carry on.
Defined inArticle 18-4, paragraph (3), item (v), (a)· applies only in this provision and in Article 18-4, paragraph (3), item (vi); and Article 18-4, paragraph (3), item (v), (d)
specified agricultural cooperativemachine translation
「特定農業協同組合」
In Article 18-4, paragraph (3), item (v), a specified agricultural cooperative as defined in Article 2, paragraph (1), item (i) of the 1996 Act on restructuring and strengthening credit business through the Norinchukin Bank and specified agricultural and fishery cooperatives (再編強化法, Act No. 118 of 1996): an agricultural cooperative that is a member of the Norinchukin Bank and carries on both of the businesses in Article 10, paragraph (1), items (ii) and (iii) of the Agricultural Co-operatives Act.
Defined inArticle 18-4, paragraph (3), item (v), (b)· applies only in this provision and in Article 18-4, paragraph (3), item (v), (c)
merged corporationmachine translation
「被合併法人」
A corporation that ceased to exist in a merger.
Defined inArticle 18-4, paragraph (4), item (i)· applies only in this provision and in Article 18-4, paragraph (4), item (ii); and Article 18-4, paragraph (6)
participating employermachine translation
「加入事業主」
In Article 18-4, an employer that has concluded a retirement allowance mutual aid contract (退職金共済契約) with a body running a retirement allowance mutual aid business, as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines it.
Defined inArticle 18-4, paragraph (5)· applies only in this provision and in Article 18-4, paragraphs (9), (10) and (13); and Article 18-4, paragraph (14), item (iii)
retirement allowance mutual aid contractmachine translation
「退職金共済契約」
A retirement allowance mutual aid contract as Article 73, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) defines it: a contract under which an employer pays contributions to an organization running a retirement allowance mutual aid business, and the organization promises to pay retirement benefits when the employer's employees retire.
Defined inArticle 18-4, paragraph (8)· applies only in this provision and in Article 18-4, paragraph (9), item (i); and Article 18-4, paragraph (10)
other specified retirement allowance mutual aid organizationmachine translation
「他の特定退職金共済団体」
In Article 18-4, paragraphs (9) and (10), the other specified retirement allowance mutual aid organization (特定退職金共済団体) whose contract an employer has ended in order to join another such organization, and which, under a contract between the two, hands over the amount equal to that employer's total assets (資産総額) in it, as Article 73, paragraph (1), item (vii)(c)(3) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.
Short name set inArticle 18-4, paragraph (9), item (i)· applies only in this provision and in Article 18-4, paragraph (10)
amount equivalent to the participating employer's total assetsmachine translation
「加入事業主に係る資産総額相当額」
In Article 18-4, paragraphs (9) and (10), the amount equal to a former participating employer's total assets (資産総額) — the contributions paid in, less what the body normally needs for its running costs, as Article 73, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act (所得税法施行令) defines that total — which the other specified retirement allowance mutual aid organization must hand over to the organization the employer has joined.
Short name set inArticle 18-4, paragraph (9), item (i)· applies only in this paragraph and in Article 18-4, paragraph (10)
receiving specified retirement allowance mutual aid organizationmachine translation
「受入特定退職金共済団体」
In Article 18-4, paragraphs (9) and (10), the specified retirement allowance mutual aid organization (特定退職金共済団体) that a former participating employer of another such organization has joined, and to which that other organization hands over the amount equal to the employer's total assets in it.
Short name set inArticle 18-4, paragraph (9), item (i)· applies only in this provision and in Article 18-4, paragraph (9), item (ii); and Article 18-4, paragraph (10)
other specified retirement allowance mutual aid organizationmachine translation
「他の特定退職金共済団体」
In Article 18-4, paragraphs (11) and (13), the other specified retirement allowance mutual aid organization (特定退職金共済団体) to which an organization, under a contract between them, hands over the amount of a retired employee's retirement benefit when the employee joins that other organization without claiming the benefit, as Article 73, paragraph (1), item (viii)(c) of the Order for Enforcement of the Income Tax Act (所得税法施行令) provides.
Short name set inArticle 18-4, paragraph (11)· applies only in this provision and in Article 18-4, paragraph (13)
former specified retirement allowance mutual aid organizationmachine translation
「従前の特定退職金共済団体」
In Article 18-4, paragraphs (11) and (13), the specified retirement allowance mutual aid organization (特定退職金共済団体) that was to pay the retirement benefit referred to in Article 73, paragraph (1), item (viii), (c) of the Order for Enforcement of the Income Tax Act, which hands the amount of that benefit over to another such organization that the retired member has joined and asked it to be handed to.
Short name set inArticle 18-4, paragraph (11)· applies only in this provision and in Article 18-4, paragraph (13)