Supplementary Provisions, Article 7

一23 months or less: the amount obtained by adding together, for each bracket of the monthly premium, the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 1 of the New Act in accordance with the number of months of paid premiums per bracket (in the case where the retirement is due to death, the amount obtained by adding together the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket);

二24 months or more and 42 months or less: the amount obtained by adding together, for each bracket of the monthly premium, the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket (in the case of an Article 7 covered employee under a former Act contract, in a bracket of the monthly premium in which the number of months of paid premiums per bracket before the Partial Effective Date is 36 months or more, the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date to the number of months of paid premiums per bracket, and where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount);

三43 months or more: the amount obtained by adding together the amounts specified in (a) and (b):

イThe amount obtained by adding together, for each bracket of the monthly premium, the amounts specified in (1) or (2) below according to the category of the number of months of paid premiums per bracket before the Partial Effective Date set out in (1) or (2):

（１）Where the number of months of paid premiums per bracket before the Partial Effective Date is 42 months or less (35 months or less, in the case of a former Act contract): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months of paid premiums per bracket;

（２）Where the number of months of paid premiums per bracket before the Partial Effective Date is 43 months or more (36 months or more, in the case of a former Act contract): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date to the number of months of paid premiums per bracket; provided, however, that where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount;

ロIn the case of an Article 7 covered employee under a former Act contract for whom no premium in an amount exceeding the former highest monthly premium has been paid as a premium relating to the period before April 1996, the amount specified in (1) below, and in the case of any other Article 7 covered employee, the amount obtained by adding the amount specified in (2) to the amount specified in (1) below:

（１）The amount obtained by adding together the amounts obtained by multiplying the total of the amounts specified in (a), (1) or (2) in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month on or after April 1996) (referred to as the "specified hypothetical retirement allowance amount" in Article 11 of the Supplementary Provisions) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 11 of the Supplementary Provisions, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen);

（２）The amount obtained by adding together the amounts obtained by multiplying the total of the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before amendment (hereinafter referred to as the "Former Act") in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month from April 1992 through March 1996) (in the case of an Article 7 covered employee under a former Act contract, the premium for each month for the part of the premium exceeding the former highest monthly premium) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 10, paragraph (3) of the Former Act, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).