Supplementary Provisions, Article 5Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation

An amount paid by an individual or corporation on or after January 1, 1965 to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) (including the case where it is applied mutatis mutandis pursuant to paragraph (2) of the Supplementary Provisions (Transitional Measures) of the Act Partially Amending the Small and Medium-sized Enterprise Basic Act, etc. for Revising the Scope of Small and Medium-sized Enterprises, etc. (Act No. 115 of 1973) and Article 7 of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)) is deemed to be a contribution falling under the provisions of Article 70, paragraph (1) (Treatment of Contributions under Qualified Retirement Pension Contracts, etc.) of the New Order, and an amount paid by an individual to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation on or after that date is deemed to be a contribution falling under the provisions of paragraph (2) of that Article.