Article 156Special Provisions on Transfer Limit, etc. Where Retirement Allowance Mutual Aid Contracts, etc. Have Been Concluded

一where it is provided in the retirement allowance rules that the severance package paid to an employee includes benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or benefits under the rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pensions) of the Defined-Benefit Corporate Pension Act (hereinafter in this Article referred to as the "defined-benefit corporate pension rules"), the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (a) or (b) (Transfer Limit for Severance Package Reserves Account) for that employee is the amount of the payments, out of the amount of the severance package calculated under those retirement allowance rules on the assumption that the employee retires for personal reasons, other than the benefits under that retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc. and the benefits under those defined-benefit corporate pension rules (hereinafter in this Article referred to as the "retirement allowance paid by the employer");

二in the following cases, the amount of the severance package prescribed in Article 154, paragraph (1), item (i), (b) for an employee in service as of December 31 of that year (or, if that Resident dies in the middle of the year, at the time of death; the same applies hereinafter in this Article) is the amount of the retirement allowance paid by the employer that would become payable for that employee if the retirement allowance rules as of that day for that employee were applied as of December 31 of the year preceding that year:

イwhere, owing to an amendment of the retirement allowance rules, a change to a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., or a change to the defined-benefit corporate pension rules, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, all or part of the amount that was to be paid as a severance package on that day has come to be paid, as of December 31 of that year, as benefits under a retirement allowance mutual aid contract, etc. or qualified retirement pension contract, etc., benefits from an employees' pension fund, or benefits under the defined-benefit corporate pension rules;

ロwhere, owing to the implementation of a corporate-type defined contribution pension or a change to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act, the retirement allowance rules have been amended and, with respect to the severance packages for those among the employees in service as of December 31 of that year who have been continuously in service since December 31 of the year preceding that year, an amount equivalent to all or part of the amount that was to be paid as a severance package on that day has been paid, as of December 31 of that year, to the asset administration organization of the corporate-type pension plan under Article 54, paragraph (1) (Transfer of Assets from Other Systems) of that Act;

三with respect to a Resident who has concluded a qualified retirement pension contract, has established an employees' pension fund, or has implemented a defined-benefit corporate pension or a corporate-type defined contribution pension, and for whom the amount specified in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item for the year that includes the day on which the Resident came to fall under a case set forth in (a) or (b) of the preceding item in a year up to and including that year (hereinafter in this item referred to as the "pre-adjustment excess over the accumulated limit") has arisen as a result of coming to fall under that case, the accumulated limit prescribed in Article 155, paragraph (1), item (ii) for each year from the year in which the pre-adjustment excess over the accumulated limit first arose through the year preceding the first year in which the amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act that was carried over from the year preceding that year as of December 31 of that year (where, by inheritance (including universal legacy) in that year, there is an amount of the severance package reserves account that is deemed under paragraph (2) of the following Article to be held by that Resident, including that amount of the severance package reserves account; referred to in (a) as the "balance of the reserve for retirement allowances carried forward") is equal to or less than the accumulated limit prescribed in Article 155, paragraph (1), item (ii) calculated without applying the provisions of this item as of that day (hereinafter in this item referred to as the "pre-adjustment accumulated limit") is the lesser of the amounts set forth in (a) and (b):

イthe balance of the reserve for retirement allowances carried forward as of December 31 of that year;

ロthe amount obtained by adding, to the pre-adjustment accumulated limit for that year, the amount calculated by dividing the pre-adjustment excess over the accumulated limit by seven and multiplying the result by the number obtained by deducting from seven the number equivalent to the number of years from January 1 of the year following the year that includes the day on which the Resident came to fall under a case set forth in item (ii), (a) or (b) to December 31 of that year (where that number exceeds seven, seven; hereinafter in this item referred to as the "number of years of the elapsed period") (where the sum of the past service contribution amount prescribed in Article 156-2, item (iv) (Meaning of Terms) of the Order for the Enforcement of the Corporation Tax Act and other amounts specified by Ministry of Finance Order paid during the period from the year following the year that includes the day on which the Resident came to fall under that case to that year exceeds the amount calculated by multiplying the pre-adjustment excess over the accumulated limit by the number of years of the elapsed period and dividing by seven, the remainder after deducting the amount equivalent to the excess portion) (for the year that includes the day on which the Resident came to fall under that case, the sum of the pre-adjustment accumulated limit and the pre-adjustment excess over the accumulated limit for that year).