Supplementary Provisions, Article 6Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations

①The provisions of Article 73, paragraph (1), item (vii), (b) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where, on or after the Effective Date, the approval referred to in that paragraph or the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order is received.

②Among the provisions of Articles 64, 65, 72, 76 and 82-2 (Treatment of Income Tax on Premiums, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the portions pertaining to the premiums paid under a system relating to retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization prescribed in Article 73, paragraph (1) of the New Order and to the benefits provided by that organization apply to those premiums to be paid on or after the Effective Date and those benefits to be paid on or after the Effective Date (excluding benefits for which the premiums to be paid before the Effective Date that correspond to those benefits include premiums listed in Article 76, paragraph (1), item (ii), (d) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. Not Deemed Severance Pay and Other Such Compensation) of the Former Order), and the provisions then in force continue to govern premiums to be paid before the Effective Date and those benefits to be paid before the Effective Date (including benefits to be paid on or after the Effective Date for which the premiums to be paid before the Effective Date that correspond to those benefits include premiums listed in Article 76, paragraph (1), item (ii), (d) of the Former Order).