Supplementary Provisions, Article 5

①The amount of the retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid (excluding a continuing covered employee falling under the following paragraph) retires is, notwithstanding Article 10, paragraph (2) and Article 21-4, paragraphs (1) and (2) of the New Act, the amount obtained when calculated under the main clause of paragraph (1) of the preceding Article, where the phrase "monthly premium" in item (i) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount" and the phrase "number of months of paid premiums" is deemed to be replaced with "number of months obtained by adding the number of months of the past service period to the number of months of paid premiums", and the phrase "monthly premium exceeding 1,200 yen" in item (ii) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount exceeding 1,200 yen" and the phrase "according to the number of months of paid premiums" is deemed to be replaced with "according to the number of months obtained by adding the number of months of the past service period to the number of months of paid premiums"; provided, however, that where the amount obtained by that calculation is less than the amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 48, the amount obtained by multiplying 4,960 yen, and where the number of months for which past service premiums were paid is 60, the amount obtained by multiplying 6,800 yen, by the number obtained by dividing the amount of the past service premium by 100 yen) to the amount calculated under the main clause of paragraph (1) of the preceding Article (where the retirement is due to death and the amount so calculated is less than the total amount of premiums paid, the total amount of premiums paid), that added amount is the amount.

②With regard to the payment of a retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid, for whom past service premiums have not been paid for some of the months from the month that includes the date on which the retirement allowance mutual aid contract took effect (for a continuing covered employee relating to a special request (meaning a continuing covered employee relating to a request under Article 21-2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980), as applied with replacement of terms pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)), the day on which that request was made) through the month in which five years (where the past service period is less than five years, the number of years of that past service period) pass, retires, Article 21-4, paragraph (2) of the New Act applies, in item (ii) of that paragraph, with the phrase "notwithstanding, the main clause of that paragraph" deemed to be replaced with "notwithstanding, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986)", the phrase ", the number of months of paid premiums" deemed to be replaced with ", the number of months of paid premiums (for a continuing covered employee relating to a special request prescribed in Article 5, paragraph (2) of the Supplementary Provisions of that Act, the number of months of paid premiums for the period on or after the month that includes the day on which that request was made)", and the phrase "the amount is, the main clause of that paragraph" deemed to be replaced with "the amount is, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of that Act".

③With regard to the application of Article 21-4, paragraph (3) of the New Act to the payment of a cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which past service premiums have been paid is cancelled on or after the Effective Date, in item (ii), (a) of that paragraph, the phrase "a covered employee falling under paragraph (1)" is deemed to be replaced with "a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986; hereinafter referred to as the "1986 Amendment Act")", the phrase "a covered employee falling under the preceding paragraph" is deemed to be replaced with "a continuing covered employee falling under paragraph (2) of that Article", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with replacement of terms pursuant to that paragraph", and, in (b) of that item, the phrase "the number of months of paid premiums (a covered employee falling under paragraph (1)" is deemed to be replaced with "the monthly premium (1,200 yen for a monthly premium exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, according to the number of months of paid premiums relating to that category (a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", the phrase "in the case of," is deemed to be replaced with "in the case of, the monthly premium and past service monthly amount (1,200 yen for a monthly premium and past service monthly amount exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, the", the phrase "months) according to" is deemed to be replaced with "months according to)", and the phrase "the amount obtained" is deemed to be replaced with "the total of one twelfth of the amount obtained (if that total has a fraction of less than one yen, the fraction is rounded down)".