Supplementary Provisions

This Act comes into effect on December 1, 1975; provided, however, that the provision amending Article 83, paragraph (1) comes into effect on the date of promulgation.

①With regard to a retirement allowance mutual aid contract whose monthly premium is less than 800 yen at the time of the enforcement of this Act, notwithstanding Article 4, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"), the monthly premium may be kept at that amount of less than 800 yen for one year from the day of the enforcement of this Act (hereinafter referred to as the "Effective Date"); provided, however, that this does not apply on or after the day on which the monthly premium is increased to an amount of 800 yen or more pursuant to Article 9 of the New Act.

②With regard to those among the retirement allowance mutual aid contracts under the preceding paragraph for which the Minister of Labour has certified that it is extremely difficult to increase the monthly premium to 800 yen or more after the lapse of the period prescribed in the main clause of that paragraph (hereinafter referred to as "certified contracts"), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be kept at the amount of less than 800 yen referred to in the preceding paragraph even after the lapse of that period, until the date specified by Order of the Ministry of Labour. In this case, the proviso to that paragraph applies mutatis mutandis.

③Matters necessary for the certification under the preceding paragraph are specified by Order of the Ministry of Labour.

④The monthly premium for a retirement allowance mutual aid contract (excluding certified contracts) whose monthly premium is less than 800 yen at the time of expiry of the period prescribed in the main clause of paragraph (1) is deemed to have been increased to 800 yen at the time of expiry of that period.

⑤The monthly premium for a certified contract whose monthly premium is less than 800 yen at the time of expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2) is deemed to have been increased to 800 yen at the time of expiry of that period.

⑥With regard to a retirement allowance mutual aid contract relating to a covered employee who is a mariner to whom the Mariners Act (Act No. 100 of 1947) applies, the term "Minister of Labour" in paragraph (2) is deemed to be replaced with "Minister of Transport", and the term "Order of the Ministry of Labour" in paragraph (3) is deemed to be replaced with "Order of the Ministry of Transport".

The provisions of the items of Article 10, paragraph (2) and Appended Table 1 of the New Act apply to retirement allowances for persons who retire on or after the Effective Date, and the provisions then in force continue to govern retirement allowances for persons who retired before the Effective Date.

The amount of the retirement allowance for a covered employee under a retirement allowance mutual aid contract under which premiums have at any time been paid at a monthly premium of less than 800 yen, who retires on or after the Effective Date, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if the amount has a fraction of less than one yen, it is rounded up to one yen); provided, however, that where the retirement is due to death and that total is less than the total amount of premiums paid, the amount of the retirement allowance is the amount equivalent to the total amount of premiums paid.

①The amount of the retirement allowance when a special-case covered employee retires is, notwithstanding Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter), the total of the amounts calculated under each of the following items; provided, however, that this does not apply where that total does not reach the amount calculated under Article 10, paragraph (2) of the New Act. Here, a "special-case covered employee" (hereinafter referred to as a "special-case covered employee") means a covered employee under a retirement allowance mutual aid contract whose monthly premium was increased pursuant to Article 9 of the New Act during the period from the Effective Date to December 1, 1976 (hereinafter referred to as the "interim period") (including a retirement allowance mutual aid contract whose monthly premium is deemed to have been increased to 800 yen at the time of expiry of the period prescribed in the main clause of Article 2, paragraph (1) pursuant to Article 2, paragraph (4) of the Supplementary Provisions), whose number of months for which premiums were paid is 24 or more, and whose number of months for which premiums were paid at the monthly premium after that increase is less than 24.

②The provisions of the preceding paragraph apply mutatis mutandis to the amount of the cancellation refund paid to a special-case covered employee in connection with the cancellation of the retirement allowance mutual aid contract referred to in that paragraph. In this case, the phrases "Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter)" and "Article 10, paragraph (2) of the New Act" in that paragraph are deemed to be replaced with "Article 13, paragraph (4) of the New Act".

Articles 14 and 94, paragraph (1) of the New Act apply where the retirement of a covered employee took place on or after December 1, 1974 and the person again became a covered employee on or after the Effective Date, and the provisions then in force continue to govern where the retirement of a covered employee took place before the first day of that month, or where the retirement of a covered employee took place on or after that day and the person again became a covered employee before the Effective Date.

The proviso to Article 82, paragraph (1) of the New Act applies to the payment of retirement allowances to persons for whom the cause for payment arises on or after the Effective Date, and the provisions then in force continue to govern the payment of retirement allowances to persons for whom the cause for payment arose before the Effective Date.

①With regard to the application of Article 95, item (i) of the New Act to a person who retired before the Effective Date, the phrase "Appended Table 1" in that item is deemed to be replaced with "Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 40 of 1975)".

②With regard to the application of Article 95, item (i) of the New Act to a person prescribed in Article 4 of the Supplementary Provisions, the phrase "limited to those relating to; the same applies hereinafter in this item" in that item is deemed to be replaced with "limited to those relating to", the phrase "the amount specified in the middle column of Appended Table 1 according to the number of months of paid premiums" is deemed to be replaced with "for each 100 yen of a monthly premium of 800 yen or less, with respect to those for which the number of months for which premiums were paid (limited to those relating to a period during which the mutual aid policyholder was a small and medium-sized enterprise; the same applies hereinafter) is 36 or more, one eighth of the amount specified in the middle column of Appended Table 1 according to the number of months for which premiums were paid", and the phrase "the number of months of paid premiums is" is deemed to be replaced with "the number of months for which premiums were paid is".