一if there are social insurance premiums as prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) that are deducted when a public pension or retirement package is paid: a public pension or retirement package is deemed to have been paid in an amount equivalent to the balance remaining after deducting the amount of those social insurance premiums from the amount equivalent to the amount of that public pension or retirement package, and, if there is no balance, that public pension or retirement package is deemed not to have been paid;

二if a pension received under the provisions of the Defined-Benefit Corporate Pension Act is paid and the contributions made under the plan rules prescribed in Article 35, paragraph (3), item (iii) (Miscellaneous Income) include an amount borne by the participant prescribed in that item: a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting, from the amount of that pension, the amount calculated pursuant to Cabinet Order as the part of the amount so borne that corresponds to the amount of that pension;

三if a pension specified by Cabinet Order as prescribed in Article 35, paragraph (3), item (iii) is paid (limited to cases specified by Cabinet Order): a public pension or retirement package is deemed to have been paid in an amount equivalent to the amount remaining after deducting the amount calculated pursuant to Cabinet Order from the amount of that pension.