Supplementary Provisions

This Act comes into effect on the date of promulgation.

①Where, within one year after the enforcement of the provisions of Article 12, a small and medium-sized enterprise under Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the provisions of Article 12 (referred to simply as a "small and medium-sized enterprise" in the following paragraph) that had concluded a contract concerning retirement allowance mutual aid (meaning a contract under which an employer undertakes to pay premiums to a body and that body undertakes to pay retirement allowances for the retirement of employees employed by that employer; the same applies hereinafter in this paragraph) with a body that was actually conducting a retirement allowance mutual aid business at the time of the enforcement of the provisions of Article 12 and is specified by Order of the Ministry of Labour has concluded a retirement allowance mutual aid contract prescribed in Article 2, paragraph (3) of that Act (hereinafter referred to as a "small and medium-sized enterprise retirement allowance mutual aid contract" in this Article) with the employee as a covered employee, and that body has concluded with the Workers' Retirement Allowance Mutual Aid Organization (hereinafter referred to as the "Organization" in this Article) a contract under which it undertakes to hand over to the Organization, with respect to the person who has become a covered employee under that small and medium-sized enterprise retirement allowance mutual aid contract, an amount within the range of the total amount of premiums (including profit from their investment) paid to that body under a contract concerning retirement allowance mutual aid (limited to a contract that was actually concluded with that body at the time of the enforcement of the provisions of Article 12; the same applies hereinafter in this paragraph), being the amount obtained by multiplying the amount specified in the left-hand column of the Appended Table of the Supplementary Provisions by the number obtained by dividing the monthly premium on the date on which that small and medium-sized enterprise retirement allowance mutual aid contract took effect by 1,000 yen, and other matters specified by Order of the Ministry of Labour, and has handed over that amount (referred to as the "amount to be handed over" in the following paragraph) to the Organization as provided in the contract with the Organization, the number of months specified in the right-hand column of that table corresponding to the amount specified in that left-hand column is to be aggregated, as provided by Order of the Ministry of Labour, with the number of months of paid premiums relating to the covered employee under that small and medium-sized enterprise retirement allowance mutual aid contract. In this case, the number of months to be aggregated may not exceed the number of months of the period during which the person who became a covered employee under the small and medium-sized enterprise retirement allowance mutual aid contract was a covered employee under a contract concerning retirement allowance mutual aid (or, where the number of months of that period exceeds 120 months, 120 months).

②With respect to a covered employee under a small and medium-sized enterprise retirement allowance mutual aid contract for which the amount to be handed over has been handed over to the Organization pursuant to the preceding paragraph, a small and medium-sized enterprise may not, notwithstanding Article 21-2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, make the application under that paragraph.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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