Article 82-2Annuities Treated as Public Pension or Retirement Package

一an annuity based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of Article 5 (Partial Amendment of the Mariners Insurance Act) of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985);

二an annuity paid by a mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act;

三an annuity based on the provisions of Article 41, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) or Article 65, paragraph (1) (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter in this paragraph referred to as the "Pension Unification Act");

四an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 36, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;

五an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in Article 37, paragraph (1) (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;

六an annuity based on the provisions of Article 3, paragraph (1) or (2) (Succession to the Rights and Obligations of the Former Army Mutual Aid Association and Mutual Aid Society), Article 4, paragraph (1) (Payment of Annuities Relating to Overseas Mutual Aid Associations), or Article 7-2, paragraph (1) (Payment of Annuities to Former Members of Mutual Aid Associations) of the Act on Special Measures concerning Beneficiaries of Pension of Mutual Aid Association Established under Former Ordinances (Act No. 256 of 1950);

七an annuity based on the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);

八an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 60, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;

九an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in Article 61, paragraph (1) (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;

十an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 78, paragraph (1) (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that paragraph;

十一an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in Article 79 (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of that Article;

十二an annuity based on the provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to the abolition by the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations;

十三an annuity based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act.

一annuities paid under the systems prescribed in Article 72, paragraph (3), item (i) or (ix) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (including similar benefits);

二installment retirement allowances paid by the method of installment payments prescribed in Article 12, paragraph (1) (Installment Payment of Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, as prescribed in paragraph (5) of that Article;

三installment mutual aid benefits paid, under a small enterprise mutual aid contract prescribed in Article 72, paragraph (3), item (iii), (a), by the method of installment payments prescribed in Article 9-3, paragraph (1) (Installment Payment of Mutual Aid Benefits, etc.) of the Small Enterprise Mutual Relief Projects Act, as prescribed in paragraph (5) of that Article;

四a retirement pension received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed the service that gave rise to the payment of that retirement pension, limited to the part equivalent to the amount obtained by deducting, from the amount of that retirement pension paid in that year, the amount calculated by multiplying the amount of that retirement pension (excluding the part equivalent to the amount of surplus distributed under that contract on or after the day on which payment of that annuity commenced) by the ratio calculated for that retirement pension in accordance with the provisions of paragraph (1) of the following Article);

五An annuity paid pursuant to the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (limited, where the contributions made under the plan rules prescribed in that item include an amount borne by a member prescribed in Article 25, paragraph (1) (Members) of the Defined-Benefit Corporate Pension Act (including a person who was a member prescribed in that paragraph) to whom that annuity is paid, to the portion equivalent to the amount obtained by deducting, from the amount of that annuity paid in that year, the amount calculated by multiplying the amount of that annuity (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the day on which payment of that annuity starts) by the ratio calculated in accordance with the provisions of paragraph (1) of the following Article);

六An annuity paid as the old-age benefit listed in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) under the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.