Article 71Deduction of Participant of an Individual-type Pension Plan's Contributions at Source
第七十一条（個人型年金加入者掛金の源泉控除）
If an employer with an EPI-applicable place of business that pays a participant of an individual-type pension plan's contribution pursuant to the provisions of Article 70, paragraph (2) pays a salary to a category II participant in currency, the employer may deduct the participant of an individual-type pension plan's contribution from the salary.
第七十条第二項の規定により個人型年金加入者掛金の納付を行う厚生年金適用事業所の事業主は、第二号加入者に対して通貨をもって給与を支払う場合においては、個人型年金加入者掛金を給与から控除することができる。
When an employer with an EPI-applicable place of business has deducted a participant of an individual-type pension plan's contribution pursuant to the provisions of the preceding paragraph, the employer must prepare a calculation sheet concerning the deduction of the participant of an individual-type pension plan's contribution, and give notice of the amount deducted to the category II participant.
厚生年金適用事業所の事業主は、前項の規定によって個人型年金加入者掛金を控除したときは、個人型年金加入者掛金の控除に関する計算書を作成し、その控除額を第二号加入者に通知しなければならない。
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