CHAPTER I General Provisions

(Purpose) Article 1. The purpose of this Law is to charge the Federation of Mutual Aid Associations (hereinafter referred to as "the Federation" ) provided for by the National Public Service Mutual Aid Association Law (Law No.69 of 1948;hereinafter referred to as "the Mutual Aid Association Law" ) with the unified administration of the affairs of payment of annuities to the annuitants of the former Army Mutual Aid Association, the Mutual Aid Society, Incorporated Foundation, which has succeeded the rights and obligations of the former Navy Mutual Aid Association (hereinafter referred to as "the Mutual Aid Society" ) and the Overseas Service Mutual Aid Associations and to take special measures in behalf of these annuitants and the annuitants of the Japan Iron Works Yawata Mutual Aid Association, Incorporated Foundation, (hereinafter referred to as "the Japan Iron Works Yawata Mutual Aid Association" ) including the revision of their annuities, in consideration of the equitable balance between the prevailing pensions and the annuities under the provisions of the Mutual Aid Association Law.

(Definition of the Overseas Service Mutual Aid Associations) Article 2. "The Overseas Service Mutual Aid Associations" as used in this Law shall mean those of the mutual aid associations of the former overseas government service personnel which were paying out annuities and which had been organized under the provisions of the following Ordinances: (1) The Ordinance for Mutual Aid Association of Communication Offices of Gevernment General of Korea (Imperial Ordinance No.357 of 1941); (2) The Ordinance for Mutual Aid Association of Transportation Bureau of Government General of Korea (Imperial Ordinance No.358 of 1941); (3) The Ordinance for Mutual Aid Association of Monopoly Bureau of Government General of Formosa (Imperial Ordinance No.214 of 1925); (4) The Ordinance for Mutual Aid Association of Forestry Workers of Government General of Formosa (Imperial Ordinance No.59 of 1930); (5) The Ordinance for Mutual Aid Association of Communication Workers of Transportation Bureau of Government General of Formosa (Imperial Ordinance No.286 of 1941); (6) The Ordinance for Mutual Aid Association of Railway Workers of Transportation Bureau of Government General of Formosa (Imperial Ordinance No.287 of 1941).

CHAPTER II Special Measures for Annuitants

(Succession of Rights and Obligations of the former Army Mutual Aid Association and Mutual Aid Society) Article 3. The Federation shall succeed at the date of the enforcement of this Law the rights and obligations of the former Army Mutual Aid Association and the Mutual Aid Society. 2 The Federation shall at the date of the enforcement of this Law succeed the obligation to pay annuities which the former Army Mutual Aid Association had incurred or should have incurred in accordance with the provisions of orders issued under the former Ordinance for Army Mutual Aid Association (Imperial Ordinance No.947 of 1940) and which has expired by action of the competent Minister under the provision of paragraph 2 of the Supplementary Provisions of the Ordinance concerning Abolition of the Ordinance for Army Mutual Aid Association and the Ordinance for Navy Mutual Aid Association (Imperial Ordinance No.688 of 1945), without regarding it as expired. However, if a lump sum grant has been paid on the basis of action of that competent Minister, the obligation to pay annuities (the obligation to pay the annuities after the revision under the provisions of Article 6, in regard to the obligation to pay annuities for the period subsequent of January, 1951) shall be regarded as having been performed to the extent of such lump sum grant. 3 The obligation to pay lump sum grants which has been incurred by the former Army Mutual Aid Association to replace the obligation to pay annuities expired by action of the competent Minister provided for in the preceding paragraph, and which has not been performed by the date of the enforcement of this Law, shall be regarded as having expired at that date.

(Payment of Annuities derived from Overseas Service Mutual Aid Associations) Article 4. The Federation shall pay to annuitants of those Overseas Service Mutual Aid Associations which are designated by the Minister of Finance such annuities as are payable from the mutual aid association concerned on and after the date of such designation. 2 The annuities and annuitants under the preceding paragraph shall include those lump sum grants and the recipients thereof which are payable in cases where the obligation to pay the annuities concerned has expired in accordance with the provisions of orders issued under the Ordinance mentioned in each item of Article 2 or the provisions of Article 5 paragraph 2. 3 Persons to whom annuities shall be paid in accordance with the provisions of paragraph 1 shall be only those persons who are amenable to the provision of the Family Registration Law (Law No.224 of 1947) and who have their permanent residences or living places in Japan (Honshu, Shikoku, Kyushu, Hokkaido and those islands adjacent thereto to be designated by Ministry of Finance Ordinance;hereinafter the same). 4 The Minister of Finance shall, in regard to the Overseas Service Mutual Aid Associations, conduct investigation upon the condition of their annuitants and make the designation under paragraph 1, starting from the one which has had such condition clarified.

(Adjustments relating to Payment of Annuities under the Preceding Two Articles) Article 5. The payment of those annuities which are to be paid by the Federation under the obligation it has succeeded in accordance with the provisions of Article 3 and which are to be paid under the provisions of paragraph 1 of the preceding Article, and which correspond to the separation annuity, disability annuity or annuity for bereaved family under the provisions of the Mutual Aid Association Law shall respectively follow the instances of payment of the separation annuity, disability annuity or annuity for bereaved family under the provisions of the same Law. 2 In those cases where the obligation to pay the annuities provided for in the preceding paragraph has expired, and where, if the said annuities have been regarded as the corresponding annuities under the provisions of the Mutual Aid Association Law, lump sum grants are to be paid in accordance with the provisions of the same Law, the Federation shall pay lump sum grants corresponding to the said lump sum grants according to the instances of payment of the said lump sum grants.

(Revision of Amount of Annuity) Article 6. The Federation shall, as from January 1951, revise the amount of annuity which are to be paid under the obligation it has succeeded in accordance with the provisions of Article 3 and which are to be paid under the provisions of Article 4 paragraph 1, to the amount mentioned under item (1) in the case of an annuity corresponding to the separation annuity, disability annuity or annuity for bereaved family provided for by the Mutual Aid Association Law, and to the amount mentioned under item (2) in the case of an annuity which is payable on account of illness injury or death incurred in line of duty. (1) The amount computed by regarding as the salary the hypothetic salary listed in the Annexed Table and corresponding to the salary taken as the basis for the computation of the annuity and by regarding the annuity as the corresponding separation annuity, disability annuity or annuity for bereaved family provided for by the Mutual Aid Association Law, and by applying the provisions of the same Law; (2) The amount computed by regarding as the salary the hypothetic salary listed in the Annexed Table and corresponding to the salary taken as the basis for the computation of the annuity and following the instances of computation of such annuity corresponding to the said annuity as has been paid respectively by the former Army Mutual Aid Association, Mutual Aid Society or Overseas Service Mutual Aid Association and the provision of paragraph 3. 2 In the case under item (1) of the preceding paragraph, if the annuity under the same item differs from the separation annuity, disability annuity or annuity for bereaved family provided for by the Mutual Aid Association Law in regard to the condition for payment and the standard for computation of amount, the said annuity shall, as determined by the Minister of Finance, be regarded as one of these annuities provided for by the Mutual Aid Association Law that is closest to it in regard to the said condition or standard, and the provisions of the same Law shall be applicable. 3 In regard to an annuity which is payable on account of illness, injury or death incurred in line of duty, the number of months, by which the monthly amount of the salary is to be multiplied in computing the annual amount of that annuity, shall be revised in accordance with the standards which have been established by the Minister of Finance under the provision of paragraph 2 of the Law concerning the Emergency Measure of the Allowance to the Government Personnel with the Enforcement of the Labor Standards Law and Others (Law No.167 of 1947).

(Grant to the Japan Iron Works Yawata Mutual Aid Association) Article 7. The State shall, when the Japan Iron Works Yawata Mutual Aid Association has revised in line with the provisions of the preceding Article the amount of annuity payable to those of the annuitants of the said Mutual Aid Association who receive an annuity on account of a cause for payment which occurred before January 31, 1934, grant the said Mutual Aid Association a sum equivalent to such increase of the liability reserve fund as may become necessary on account of the revision of annuity. 2 In regard to computation of such increase of the liability reserve fund as may become necessary on account of the revision of annuity provided for in the preceding paragraph, provisions shall be made by the Minister of Finance. 3 The money under paragraph 1 shall be granted in lump sum at the request of the Japan Iron Works Yawata Mutual Aid Association when it has revised the amount of annuity under the provision of the same paragraph.

CHAPTER III Business of the Federation

(Business) Article 8. The Federation shall engage in the following business other than the business under the provisions of the Mutual Aid Association Law: (1) To pay annuities and lump sum grants on the basis of the obligation it has succeeded under the provisions of Article 3 and to liquidate the liabilities it has succeeded; (2) To pay annuities and lump sum grants provided for in Article 4 paragraph 1; (3) Business incidental to the business under the preceding two paragraphs.

(Alteration of Articles of Incorporation) Article 9. The Federation shall make such alteration of its Article of Incorporation as is required on account of the business it is to perform under the provision of the preceding Article, by obtaining the approval of the Minister of Finance without delay after the enforcement of this Law.

(Account) Article 10. The Federation shall administer the accounts for the business under the provision of Article 8 as distinct from the accounts for the business under the provisions of the Mutual Aid Association Law.

Article 11. The State shall, in compliance with the budget, grant the Federation a necessary amount of money to cover the expenses required for the payment of annuities and lump sum grants provided for in Article 8 items (1) and (2) and the performance of other liabilities it has succeeded as well as the expenses necessary for the performance of the business provided for in the same Article. 2 The amount of money under the preceding paragraph shall be granted by quarterly installation payable during the period of the particular;quarter, with the amount for the fiscal year having been quartered.

Article 12. The Federation shall, every fiscal year, prepare a statement of receipts and disbursements pertaining to the business under the provision of Article 8 and submit it to the Minister of Finance by the end of May of the following fiscal year. 2 The Federation shall, if there has been surplus in a fiscal year upon settlement of the accounts pertaining to the business under the provisions of Article 8, pay it into the National Treasury by the end of May of the following fiscal year. 3 Details of the accounts of the Federation pertaining to the business under the provision of Article 8 shall be fixed by the Minister of Finance, except those provided for in the preceding two Articles and the preceding two paragraphs.

(Supervision) Article 13. The performance of the business of the Federation under the provision of Article 8 shall be supervised by the Minister of Finance. 2 The Federation shall submit to the Minister of Finance a detailed report on the business under the provision of Article 8 as of the end of every month in accordance with the procedure to be established by the Minister of Finance. 3 The Minister of Finance shall cause his subordinate personnel to supervise the Federation's business provided for in Article 8 and its accounts pertaining to such business at least once a year.

(Transfer of Designated Assets to the State) Article 14. Those of the assets succeeded by the Federation in accordance with the provision of Article 3 paragraph 1 which the Minister of Finance has designated by considering them unnecessary for the performance of the business under the provision of Article 8 by the Federation shall be transferred to the state at the date of such designation.

(Free Certification) Article 15. The Federation and those who are entitled to receive annuities or lump sum grants provided for in Article 8 items (1) and (2) from the Federation may request the competent organs of the State or local public bodies for certification free of charge so far as it is necessary for the payment of such annuities or lump sum grants.

(Tax Exemption) Article 16. In regard to the annuities and lump sum grants provided for in Article 8 items (1) and (2) and paid by the Federation, no tax and other public levy shall be imposed in terms thereof, except the separation annuity, the annuity corresponding to the separation lump sum grant, and the lump sum grant under the provisions of the Mutual Aid Association Law. 2 No stamp duty shall be imposed on the certificates and books pertaining to the annuities and lump sum grants provided for in Article 8 items (1) and (2) and paid by the Federation. 3 In regard to the registration of the acquisition of real property succeeded by the Federation under the provision of Article 3 paragraph 1, no registration tax shall be imposed.

CHAPTER IV Confirmation of Right of Annuitants, Etc.

(Public Notice) Article 17. The Federation shall, after it has succeeded the rights and obligations of the former Army Mutual Aid Association and the Mutual Aid Society in accordance with the provisions of Article 3 and after it has become liable for the payment of the annuities and lump sum grants relating to the Overseas Service Mutual Aid Associations in accordance with the provisions of Article 4, give public notice without delay to persons who have the right to receive an annuity or a lump sum grant from the Federation that they should apply for confirmation of such right within a fixed period together with documentary evidence. However, the period shall not be less than three months (in regard to those who are not in Japan on the day the Federation has succeeded the rights and obligations or has become liable for the payment of annuities and lump sum grants in accordance with the provisions of Article 4, three months from the day they have returned to Japan). 2 The public notice under the provision of the preceding paragraph shall be published in daily newspapers reporting current news, not less than three times at least. However, the public notice to persons who have the right to receive an annuity or a lump sum grant relating to the former Army Mutual Aid Association or the Mutual Aid Society shall suffice if made not less than once. 3 The public notice under the provision of paragraph 1 shall contain a statement to the effect that those who have the right to receive an annuity or a lump sum grant under the same paragraph may be subject to the provision of Article 20, if they fail to apply within the period under the same paragraph, since no confirmation of right under the provision of Article 18 paragraph 1 can be obtained.

(Confirmation of Right) Article 18. The Federation shall confirm whether or not the persons who have applied for confirmation of their right in response to the public notice under the provision of paragraph 1 of the preceding Article really have the right, and if they really have the right, the kind and the amount of their annuity or lump sum grant, on the basis of the documentary evidence they have submitted and other data investigated by the Federation. 2 The Federation may, in regard to those other than such persons as have applied for confirmation of their right in response to the public notice under the provision of paragraph 1 of the preceding Article, and who are considered as having unavoidable cause for their failure to apply within the period under the same paragraph, confirm their right in line with the provision of the preceding paragraph upon their application.

(Delivery of Certificate of Annuity) Article 19. The Federation shall deliver, to the persons whose right to continue to receive an annuity has been confirmed in accordance with the provisions of the preceding Article, a certificate of that annuity which it shall prepare. 2 The Federation shall, in cases where the persons whose right to continue to receive an annuity or lump sum grant in accordance with the provisions of the preceding Article have a certificate of annuity issued by the former Army Mutual Aid Association, former Navy Mutual Aid Association, Mutual Aid Society, or Overseas Service Mutual Aid Associations, cause them to return such certificate.

(Recipient of Annuity or Lump Sum Grant) Article 20. The Federation shall assume no obligation to pay annuities or lump sum grants to any person other than those who have had their right confirmed under the provisions of Article 18, regardless of the provisions of Articles 3 and 4.

(Details) Article 21. In regard to detailed matters concerning the confirmation of right under the provisions of Article 18 and the preparation, delivery, renewal or redelivery, etc. of the certificate of annuity under the provision of Article 19 paragraph 1, provisions shall be made by the Minister of Finance.

CHAPTER V Miscellaneous Provisions

(Entrusting of Business) Article 22. The Minister of Finance may charge the Federation with the investigation relating to the Overseas Service Mutual Aid Associations under the provision of Article 4 paragraph 4. 2 In order to conduct the investigation entrusted under the provision of the preceding paragraph, the Federation may give public notice in line with the provisions of Article 17 to persons who have the right to receive an annuity or lump sum grant relating to the Overseas Service Mutual Aid Associations that they should apply for such right. In this case, the public notice shall contain a statement to the effect that it shall be regarded, in accordance with the provision of paragraph 3, as the public, notice under the provision of Article 17 paragraph 1 and may have the same consequence as provided for in paragraph 3 of the same Article. 3 In cases where the Federation has given the public notice under the preceding paragraph and when the Minister of Finance has made the designation under Article 4 paragraph 1 on the basis of the result of that public notice, the Federation may regard it as the public notice provided for in Article 17 paragraph 1 and confirm the right under the provision of Article 18 paragraph 1 to persons who have applied for right in response to that public notice.

(Exception of Prescription) Article 23. In regard to the following rights, prescription shall take no effect, regardless of the provisions of other laws and orders, from August 15, 1945 until the date of the termination of the period during which application for right is to be filed in response to the public notice under the provision of Article 17 paragraph 1 (the public notice under the provision of paragraph 2 of the preceding Article in the case of confirmation of right under the provision of paragraph 3 of the same Article): (1) The right to receive an annuity or lump sum grant from the former Army Mutual Aid Association. However, the right to receive a lump sum grant is limited to the right enjoyed by those who were in areas outside Japan as of August 15, 1945; (2) The right of those who were in areas outside Japan as of August 15, 1945 to receive an annuity or lump sum grant from the Mutual Aid Society; (3) The right to receive an annuity from the Overseas Service Mutual Aid Association. 2 The annuities provided for under the items of the preceding paragraph shall include the lump sum grant to be paid in cases where the obligation to pay such annuities has expired in accordance with the provisions of orders under the former Imperial Ordinance for Army Mutual Aid Association, the former Imperial Ordinance for Navy Mutual Aid Association, or the Ordinances mentioned under the items of Article 2, or the provision of Article 5 paragraph 2.

(Annuity regarded as Separation Annuity) Article 24. In cases where the persons who receive from the Federation an annuity corresponding to the separation annuity provided for by the Mutual Aid Association Law have become members of a mutual aid association provided for by the same Law, the annuity they receive shall be regarded as the separation annuity provided for by the same Law in so far the application of the provisions of Article 40 of the same Law is concerned. The same shall apply in cases where they have become members of a mutual aid association provided for by the Mutual Aid Association Law which applies mutatis mutandis in the Japanese National Railways Law (Law No.256 of 1948) and other laws.