②Where the amount of a retirement allowance or cancellation refund for a covered employee under a retirement allowance mutual aid contract, among the retirement allowance mutual aid contracts concluded by a person who is a mutual aid policyholder prescribed in the preceding paragraph, that takes effect on or after the Effective Date is calculated under Article 21-4, paragraph (2), item (ii) and paragraph (3), item (ii) of the New Act as applied with replacement of terms pursuant to the preceding paragraph, and under paragraph (1) of the preceding Article, when the calculation under item (ii) of that paragraph is made, the phrase "there is a monthly premium on or after the Effective Date that exceeds the maximum amount of the monthly premium before the Effective Date" in that item is deemed to be replaced with "there is a monthly premium exceeding the monthly premium on the date the retirement allowance mutual aid contract took effect".

Where the amount of a retirement allowance or cancellation refund for a covered employee under a retirement allowance mutual aid contract whose highest monthly premium before the Effective Date is less than 1,200 yen and whose monthly premium has been increased on or after the Effective Date to an amount exceeding that highest amount (including one whose monthly premium is deemed to have been increased to 1,200 yen at the time of expiry of the period prescribed in the main clause of Article 2, paragraph (1) of the Supplementary Provisions pursuant to Article 2, paragraph (4) of the Supplementary Provisions, or at the time of expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2) of that Article pursuant to paragraph (5) of that Article) is calculated under Article 4, paragraph (1) of the Supplementary Provisions, and where it is calculated under Article 21-4, paragraph (2), item (ii) and paragraph (3), item (ii) of the New Act as applied with replacement of terms pursuant to paragraph (1) of the preceding Article and under Article 4, paragraph (1) of the Supplementary Provisions (limited to the case where the number of months of paid premiums prescribed in Article 10, paragraph (1) of the New Act is 24 or more and the number of months for which premiums were paid at the monthly premium after that increase is less than 24), when the calculation under Article 4, paragraph (1), item (i) of the Supplementary Provisions and under that item as applied with replacement of terms pursuant to paragraph (1) of the preceding Article is made for a monthly premium exceeding that highest amount and 1,200 yen or less, the phrases "one twelfth of the amount specified in the second column" and "the amount specified in the third column" in (a) of that item are deemed to be replaced with "the amount specified in the fourth column".

①With regard to a small and medium-sized enterprise that, at the time of the enforcement of this Act, is actually participating in a retirement allowance accumulation project for employees that is carried out jointly by small and medium-sized enterprises under Article 2, paragraph (1) of the New Act, and that the Minister of Labour certifies as conforming to the standards specified by Order of the Ministry of Labour, Article 2 of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) applies mutatis mutandis. In this case, the phrase "after this Act comes into effect" in paragraph (1) of that Article is deemed to be replaced with "after the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980) comes into effect".

②With regard to an employee for whom the amount prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act has been paid to the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation pursuant to the provisions of that paragraph as applied mutatis mutandis in the preceding paragraph, a small and medium-sized enterprise may not, notwithstanding Article 21-2, paragraph (1) of the New Act, make the request under paragraph (1) of that Article.

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 "the second column of Appended Table 1" in that item is deemed to be replaced with "the middle column of Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)".

②With regard to the application of Article 95, item (i) of the New Act to a continuing covered employee, 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 second 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 1,200 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 twelfth of the amount specified in the second column of Appended Table 1 according to the number of months for which premiums were paid", 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", and the phrase "the amount obtained by multiplying" is deemed to be replaced with "the amount obtained by subtracting, from the total amount of the amounts obtained by multiplying, the total amount of the amounts calculated, for each 100 yen of a monthly premium exceeding 800 yen and 1,200 yen or less, in accordance with Article 4, paragraph (1), item (i), (b) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (if the amount has a fraction of less than one yen, it is rounded up to one yen)".

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