An insurer determines the standard bonus amount in a month based on the amount of bonus received by the insured in the month in which the person received the bonus by rounding the amount down to the nearest 1,000 yen; provided, however, that if the cumulative amount of standard bonus during that fiscal year (from April 1 to the following March 31; the same applies hereinafter) exceeds 5,730,000 yen (an amount specified by Cabinet Order if the standard monthly remuneration amount grading has been revised pursuant to the provisions of Article 40, paragraph (2); the same applies in this paragraph) due to the bonus received by the insured person in that month, the standard bonus amount for the month is determined so that the cumulative amount is 5,730,000 yen and the standard amount of bonus received after the following month in the fiscal year is zero.
保険者等は、被保険者が賞与を受けた月において、その月に当該被保険者が受けた賞与額に基づき、これに千円未満の端数を生じたときは、これを切り捨てて、その月における標準賞与額を決定する。ただし、その月に当該被保険者が受けた賞与によりその年度（毎年四月一日から翌年三月三十一日までをいう。以下同じ。）における標準賞与額の累計額が五百七十三万円（第四十条第二項の規定による標準報酬月額の等級区分の改定が行われたときは、政令で定める額。以下この項において同じ。）を超えることとなる場合には、当該累計額が五百七十三万円となるようその月の標準賞与額を決定し、その年度においてその月の翌月以降に受ける賞与の標準賞与額は零とする。
The provisions of Article 40, paragraph (3) apply mutatis mutandis to the establishment or amendment of Cabinet Order referred to in the preceding paragraph and the provisions of the preceding Article apply mutatis mutandis to the calculation of the amount of standard bonus.