If a lump-sum payment deemed to be severance pay or other such compensation pursuant to Article 31, item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) is paid and the contributions made under the plan rules prescribed in that item include an amount borne by the participant prescribed in that item (including cases specified by Cabinet Order as similar to this), for the purpose of applying the preceding Article, severance pay or other such compensation is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount so borne (including any amount specified by Cabinet Order) from the amount of that lump-sum retirement payment.