①Where an employer (limited to one that has made an application under Article 82-5, paragraph (1) of the Defined-Benefit Corporate Pension Act or Article 54-6 of the Defined Contribution Pension Act) concludes a retirement allowance mutual aid contract naming as covered employees a person who was a participant (meaning a participant prescribed in Article 2, paragraph (4) of the Defined-Benefit Corporate Pension Act; the same applies in paragraph (6) and paragraph (1) of the following Article) or a person who was a participant of a corporate-type pension plan (meaning a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) of the Defined Contribution Pension Act; the same applies in paragraph (6) and paragraph (1) of the following Article), in either case employed by that employer, if a person set out in each of the following items has concluded with the Organization a contract providing that, for a person who has become a covered employee under that retirement allowance mutual aid contract, the assets specified in that item are to be transferred to the Organization, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and that employer has made an application to the Organization as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to receive the transfer of those assets pertaining to the person who has become a covered employee under that retirement allowance mutual aid contract, as provided in the contract with the person set out in that item.

②Where the Organization has received the transfer of the assets specified in the items of the preceding paragraph, with respect to the portion of the amount of the assets so transferred (hereinafter referred to in this Article as the "transferred amount") that is the amount specified by Cabinet Order taking into account the monthly premium on the day on which the retirement allowance mutual aid contract referred to in that paragraph took effect and other circumstances, the Organization is to aggregate the number of months specified by Cabinet Order into the number of months of paid premiums for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be so aggregated may not exceed the participant period prescribed in Article 28, paragraph (1) of the Defined-Benefit Corporate Pension Act or the participant of a corporate-type pension plan period prescribed in Article 14, paragraph (1) of the Defined Contribution Pension Act of the person who has become a covered employee under that retirement allowance mutual aid contract, pertaining to that amount specified by Cabinet Order.

③The amount of the retirement allowance when a covered employee under a retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the transferred amount retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount specified in each of the following items according to the category of the number of months of paid premiums after aggregation under the preceding paragraph set out in that item.

④Where a retirement allowance mutual aid contract having the remaining amount referred to in the preceding paragraph is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.

⑤Where the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1), the Organization is to notify the employer to that effect, and the employer must notify the person who has become a covered employee pertaining to that transferred amount to that effect.

⑥The provisions of paragraph (1) and the preceding paragraph apply mutatis mutandis where an employer that has implemented a defined-benefit corporate pension or a corporate-type pension plan has been a party, since before making the application under Article 82-5, paragraph (1) of the Defined-Benefit Corporate Pension Act or Article 54-6 of the Defined Contribution Pension Act, to a retirement allowance mutual aid contract naming as covered employees a person who was a participant or a person who was a participant of a corporate-type pension plan, in either case employed by that employer. In this case, "has become a covered employee" in paragraph (1) and the preceding paragraph is deemed to be replaced with "is a covered employee", and other technical replacement of terms that is necessary is specified by Cabinet Order.

⑦Where a covered employee under a retirement allowance mutual aid contract for which the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to the preceding paragraph retires, the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount obtained by adding, to the amount of the retirement allowance calculated pursuant to the proviso to Article 10, paragraph (1) and Article 10, paragraph (2) on the assumption that the transfer under paragraph (1) had not been received, the total of principal and interest obtained by calculating, for the period from the month following the month containing the day on which the transfer was received through the month containing the day of retirement of that covered employee, compound interest at the rate obtained by adding the rate determined by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order, on the transferred amount (where the retirement of that covered employee took place in the month containing the day on which the transfer was received, the transferred amount).

⑧Where a retirement allowance mutual aid contract for which the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to paragraph (6) is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.

⑨Where a covered employee to whom the provisions of Article 29, paragraph (1) or (2), Article 30, paragraph (2), or paragraph (3) or (7) of the preceding Article apply is a covered employee under the retirement allowance mutual aid contract pertaining to the transferred amount that the Organization has received the transfer of in accordance with an application under paragraph (1) (including as applied mutatis mutandis with terms replaced pursuant to paragraph (6)), the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), Article 29, paragraphs (1) and (2), Article 30, paragraph (2), paragraphs (3) and (7) of the preceding Article, and paragraphs (3) and (7) of this Article, the amount obtained by adding the amount specified by Cabinet Order to the amount of the retirement allowance calculated pursuant to the provisions of Article 29, paragraph (1) or (2), Article 30, paragraph (2), or paragraph (3) or (7) of the preceding Article, and other matters necessary for calculating the amount of retirement allowances, etc. are specified by Cabinet Order.

①Where a mutual aid policyholder has carried out a merger, company split or other act specified by Order of the Ministry of Health, Labour and Welfare as an act under the provisions of the Companies Act (Act No. 86 of 2005) or other laws (hereinafter referred to in this paragraph as a "merger, etc."), and implements a defined-benefit corporate pension in which a covered employee whose retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (3), item (i) as a result of that merger, etc. is a participant, or a corporate-type pension plan in which that covered employee is a participant of a corporate-type pension plan, the Organization is to transfer to the asset management and investment institution, etc. or the asset management institution the amount equivalent to the cancellation refund pertaining to the covered employee whose consent has been obtained, on the basis of an application concerning the transfer of the amount equivalent to the cancellation refund to a defined-benefit corporate pension or corporate-type pension plan (limited to those specified by Order of the Ministry of Health, Labour and Welfare) that the mutual aid policyholder makes, with the consent of that covered employee, as provided by Order of the Ministry of Health, Labour and Welfare.

②Where an application under the preceding paragraph has been made, the Organization is not to pay a cancellation refund to that covered employee, notwithstanding the provisions of Article 16, paragraph (1).

③Where any of the following events occurs with respect to a covered employee who is the subject of an application under paragraph (1), the Organization pays a cancellation refund to that covered employee, notwithstanding the provisions of the preceding paragraph.

Where the amount of a retirement allowance, etc. has a fraction of less than one yen, it is rounded up to one yen.

①A right to receive payment of a retirement allowance, etc. is extinguished by prescription if it is not exercised for five years from the time when it becomes exercisable, and a right to receive payment of premiums and past service premiums and a right to receive a refund of premiums or past service premiums are extinguished by prescription if they are not exercised for two years from the time when they become exercisable.

②In the case where a bereaved family member who has the right to receive payment of a retirement allowance is unable to claim the retirement allowance because it is unknown whether a person of a prior or equal rank is alive or where that person is, the extinctive prescription of that right is not to be completed within six months from the day on which the claim becomes possible.

In calculating the period for a claim for a retirement allowance, etc. or a claim for a refund of premiums or past service premiums, if the claim is made by mail or by correspondence delivery prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery operator prescribed in paragraph (6) of that Article or a specified correspondence delivery operator prescribed in paragraph (9) of that Article, the number of days required for sending is not counted in that period.