①Of the retirement allowances paid where an Article 7 covered employee (referred to as an "Article 10 covered employee" in Article 13 of the Supplementary Provisions) under a 1990 Act contract for which the number of months of paid premiums relating to a former Act contract has been aggregated (hereinafter referred to as an "Article 10 contract" in this paragraph) retires on or after the Effective Date, the amount of a retirement allowance that would be less than the greater of the amounts set out below is, notwithstanding Article 7 of the Supplementary Provisions, that greater amount.

②With respect to a 1995 Act contract for which the number of months of paid premiums relating to a 1990 Act contract has been aggregated, the provisions of the preceding paragraph and Article 13 of the Supplementary Provisions are applied on the assumption that that 1995 Act contract is a 1990 Act contract.

①The payment rate under Article 10, paragraph (2), item (iii), (b) of the New Act for fiscal year 1999 is, notwithstanding Article 10, paragraph (3) of the New Act, to be determined pursuant to the provisions of paragraph (3).

②The payment rate under Article 10, paragraph (2), item (iii), (b) of the New Act for each fiscal year from fiscal year 2000 onward is, where, at the time of determining the payment rate for that fiscal year, there is a covered employee for whom the specified hypothetical retirement allowance amount is to be calculated for that fiscal year (hereinafter referred to as a "transitional covered employee" in this Article), notwithstanding Article 10, paragraph (3) of the New Act, to be determined pursuant to the provisions of paragraph (4) for the payment rate for fiscal year 2000, and pursuant to the provisions of paragraph (5) for the payment rate for each fiscal year from fiscal year 2001 onward.

③The payment rate under Article 10, paragraph (2), item (iii), (b) of the New Act and Article 7, item (iii), (b) of the Supplementary Provisions (referred to as the "provisions on the payment rate" in the following paragraph) for fiscal year 1999 is to be determined on the Effective Date by the Minister of Labour, as provided by Order of the Ministry of Labour, after hearing the opinion of the Small and Medium Sized Enterprise Retirement Allowance Mutual Aid Council, on the basis of the rate obtained by dividing the amount calculated as the part of the investment income for fiscal year 1998 that is to be applied to the payment of the amounts specified in Article 7, item (iii), (b) of the Supplementary Provisions by the total of the specified hypothetical retirement allowance amounts of those transitional covered employees who will have a calculation month in fiscal year 1999, and taking into account the estimated amount of investment income from fiscal year 1999 onward and other circumstances.

④The payment rate under the provisions on the payment rate for fiscal year 2000 is to be determined by the end of fiscal year 1999 by the Minister of Labour, as provided by Order of the Ministry of Labour, after hearing the opinion of the Small and Medium Sized Enterprise Retirement Allowance Mutual Aid Council, on the basis of the rate obtained by dividing the amount calculated as the part of the investment income for fiscal year 1999 that is to be applied to the payment of the amounts specified in the provisions on the payment rate by the total of the hypothetical retirement allowance amounts prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act and the specified hypothetical retirement allowance amounts of those, among covered employees for whom the amount of the retirement allowance is calculated by applying Article 10, paragraph (2) of the New Act and transitional covered employees, who will have a calculation month in fiscal year 2000, and taking into account the estimated amount of investment income from that fiscal year onward and other circumstances.

⑤The payment rate under the provisions on the payment rate for each fiscal year from fiscal year 2001 onward is to be determined by the Minister of Health, Labour and Welfare, for each fiscal year, as provided by Order of the Ministry of Health, Labour and Welfare, by the end of the fiscal year preceding that fiscal year, after hearing the opinion of the Labour Policy Council, on the basis of the rate obtained by dividing the amount calculated as the part of the investment income for the fiscal year preceding that fiscal year that is to be applied to the payment of the amounts specified in the provisions on the payment rate by the total of the hypothetical retirement allowance amounts prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act and the specified hypothetical retirement allowance amounts of those, among covered employees for whom the amount of the retirement allowance is calculated by applying Article 10, paragraph (2) of the New Act and transitional covered employees, who will have a calculation month in that fiscal year, and taking into account the estimated amount of investment income from that fiscal year onward and other circumstances.

①The provisions of Article 10-3, paragraph (1) of the New Act apply to the payment of a retirement allowance relating to a covered employee who retires on or after the Effective Date, and the provisions then in force continue to govern the payment of a retirement allowance relating to a covered employee who retired before the Effective Date.

②The provisions of Article 10-3, paragraph (5) of the New Act apply to covered employees other than a covered employee who retired before the Effective Date and who requested payment of the retirement allowance by installment payment by the date specified by Order of the Ministry of Labour (hereinafter referred to as a "specified retiree" in this paragraph), and the provisions then in force continue to govern the installment payment rate under paragraph (5) of that Article relating to a specified retiree.

The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date is cancelled is as provided in the following items.

The amount of a retirement allowance in the case where a covered employee for whom, for a retirement allowance mutual aid contract that took effect on or after the Effective Date, the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the Effective Date is aggregated pursuant to Article 14 of the New Act retires, and the amount of a cancellation refund in the case where the retirement allowance mutual aid contract relating to that covered employee is cancelled, are, notwithstanding Article 10, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 13, paragraph (3) of the New Act), the amounts specified in the following items according to the category of retirement allowance mutual aid contract that took effect before the Effective Date set out in those items.

In the case of a covered employee falling under the provisions of the preceding Article for whom the Workers' Retirement Allowance Mutual Aid Organization has made the acceptance under Article 21-5, paragraph (1) of the New Act, the amount of the retirement allowance when that covered employee retires, and the amount of the cancellation refund when the retirement allowance mutual aid contract relating to that covered employee is cancelled, are, notwithstanding the provisions of Article 21-5, paragraph (2), item (ii) of the New Act (including the case where it is to be followed pursuant to Article 21-5, paragraph (3) of the New Act), the amount obtained by adding the accepted amount after interest calculation prescribed in Article 21-5, paragraph (2), item (ii), (a) of the New Act to the amount calculated pursuant to the provisions of the preceding Article.

Where the amount of a retirement allowance and the amount of a cancellation refund calculated pursuant to the provisions of Article 7 through the preceding Article of the Supplementary Provisions has a fraction of less than one yen, it is rounded up to one yen.

The provisions then in force continue to govern the extinctive prescription of the right to receive a refund of application money that arose before the Effective Date, and of the right to receive a refund of application money that arose on or after the Effective Date in the case where the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.