一Former Act contract: a retirement allowance mutual aid contract that took effect before April 1, 1991;

二1990 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1991 and before April 1, 1996;

三1995 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1996 and before the Effective Date;

四Number of months of paid premiums per bracket: the number of months for which premiums relating to each bracket (hereinafter referred to as a "monthly premium bracket") have been paid, for each such bracket, where the monthly premium is successively divided into brackets of 100 yen;

五Number of months of paid premiums per bracket before the Effective Date: the number of months of paid premiums per bracket relating to the period before the Effective Date;

六Former highest monthly premium: the highest amount of the monthly premium for each covered employee relating to the period before April 1991 under a former Act contract;

七Converted number of months: for each monthly premium bracket, where the number of months of paid premiums per bracket before the Effective Date is 43 months or more (36 months or more, for the number of months of paid premiums per bracket before the Effective Date under a former Act contract (limited to that in a monthly premium bracket in which the number of months of paid premiums per bracket relating to the period before April 1996 is 36 months or more)), the number of months obtained, on the assumption that the covered employee's retirement took place on the day preceding the Effective Date, by subtracting that number of months of paid premiums per bracket before the Effective Date from the number of months corresponding to the amount that is closest to the amount calculated by the previous calculation method, as provided by Cabinet Order, in accordance with the number of months of paid premiums per bracket before the Effective Date, within a range not falling below that calculated amount, among the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the New Act;

八Converted number of months for the cancellation refund: the number of months calculated in accordance with the provisions of the preceding item, with the phrase "on the assumption that the covered employee's retirement took place on the day preceding the Effective Date" in that item deemed to be replaced with "on the assumption that the retirement allowance mutual aid contract relating to the covered employee was cancelled on the day preceding the Effective Date";

九Calculation month: the calculation month prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act.

一23 months or less: the amount obtained by adding together, for each monthly premium bracket, 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 monthly premium bracket, the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket (for a monthly premium bracket relating to a former Act contract in which the number of months of paid premiums per bracket relating to the period before April 1996 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 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 monthly premium bracket, the amounts specified in (1) or (2) below according to the category of case set out in (1) or (2):

（１）Where the number of months of paid premiums per bracket before the Effective Date is 42 months or less (excluding, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket 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 of paid premiums per bracket;

（２）Where the number of months of paid premiums per bracket before the Effective Date is 43 months or more (including, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket 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 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 1999) (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 the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 63 of 1995) 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 1994) (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 Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).

一The amount obtained when, on the assumption that the retirement allowance mutual aid contract took effect on the day corresponding to the day on which it actually took effect, in the year going back by the number of years of the past service period from the year containing that day, and that the premiums for each month from the month containing that corresponding day through the month preceding the month containing the day on which the retirement allowance mutual aid contract actually took effect were paid at a monthly premium in an amount equivalent to the past service monthly amount, the provisions of the preceding Article (excluding item (i)) are applied with the phrase "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee prescribed in the following Article";

二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 months or 60 months, the amount obtained by multiplying the amount of the past service premium by 49.4 or 67, respectively (for a covered employee under a retirement allowance mutual aid contract that took effect before April 1, 1996, 49.6 or 68, respectively)) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of the preceding Article are applied with the phrase "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee prescribed in the following Article".

一11 months or less: the total amount of past service premiums paid;

二12 months or more and 59 months or less: 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 43 months or more, the amount obtained by multiplying the amount of the past service premium by the rate specified in the lower column of Appended Table 4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by this Act in accordance with the number of months for which past service premiums were paid (for a covered employee under a retirement allowance mutual aid contract that took effect before April 1, 1996, the lower column of Appended Table 4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act); the same applies in the following item) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions";

三60 months or more: the amount obtained by adding, to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions", the total of principal and interest obtained by calculating compound interest at 3 percent per annum (4.5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month from April 1996 through March 1999, and 5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month on or before March 1996) on the total amount of past service premiums paid, for the period equivalent to the number of months for which premiums were paid on or after the month in which the number of months of paid premiums became 60 months.