With regard to the application of the provisions of the preceding three Articles in the case where a domestic corporation engaged in retirement pension services, etc. has abolished its retirement pension services, etc. during a business year prescribed in these Articles, the term "the number of months of the business year" in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; the term "the number of months in the period from the date of the company split or the transfer to the last day of the business year" in Article 84-2, paragraph (1), item (ii) (Special Provisions on Retirement Pension Services in a Succession) is deemed to be replaced with "the number of months in the period from the date of the company split or the transfer to the date of the abolition of retirement pension services, etc."; the term "the number of months in the business year" in paragraph (1), item (i) of the preceding Article is deemed to be replaced with "the number of months in the period from the first day of the business year to the date of the abolition of retirement pension services, etc."; and the term "the number of months in the period from the date of the merger, company split, or the transfer to the last day of the business year" in item (ii) of the paragraph is deemed to be replaced with "the number of months in the period from the date of the merger, company split, or the transfer to the date of the abolition of retirement pension services, etc."
退職年金業務等を行う内国法人が前三条に規定する事業年度において退職年金業務等を廃止した場合におけるこれらの規定の適用については、第八十四条第一項(退職年金等積立金の額の計算)中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、第八十四条の二第一項第二号(退職年金業務等の引継ぎをした場合の特例)中「その分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」と、前条第一項第一号中「当該事業年度の月数」とあるのは「当該事業年度開始の日から退職年金業務等の廃止の日までの期間の月数」と、同項第二号中「その合併、分割又は譲渡の日から当該事業年度終了の日までの期間の月数」とあるのは「その合併、分割又は譲渡の日から退職年金業務等の廃止の日までの期間の月数」とする。