Document 6517220

Column 1-7 What is ‘Daiko Henjo’, refunding the portion of Substitutional Benefit of Employee’s
Pension Fund?
‘Daiko Henjo’, refunding the portion of Substitutional Benefit of Employee’s Pension
Fund (EPF), means to stop Substitutional System and transfer Payment Obligation of
Substitutional Benefits and accumulated assets associated with those benefits to the
government. It came into force since June 15, 2001, by The Defined-Benefit Corporate
Pension Law
Employees’ Pension Funds
(Corporate Pension)
Defined Benefit
Corporate Pensions
Supplymentary
Pension
Basic
Pension
Substitutional
Benefit
Government
Transfer peyment
obligation of
substitutional
Employees’ Pension benefits
Insurance (Public Pension)
Drawn by Institute of Pension Research, Nikko Financial Intelligence, Inc.