Supplementary Provisions

This Act comes into effect on December 1, 1986; provided, however, that the provision amending Article 53, paragraph (1), the provision amending Article 78, paragraph (1) (excluding the part to be added after "In this case") and the provisions of Article 11 of the Supplementary Provisions come into effect on the date of promulgation.

①Article 10, paragraph (2) and Article 21-4, paragraphs (1) and (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act") apply to the payment of retirement allowances to persons who retire on or after the day of the enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the payment of retirement allowances to persons who retired before the Effective Date.

②Article 13, paragraph (4) and Article 21-4, paragraph (3) of the New Act apply to the payment of cancellation refunds where a retirement allowance mutual aid contract is cancelled on or after the Effective Date, and the provisions then in force continue to govern the payment of cancellation refunds where a retirement allowance mutual aid contract was cancelled before the Effective Date.

①The amount of the retirement allowance for those, among covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date who retire on or after the Effective Date (hereinafter referred to as "continuing covered employees"), for whom no past service premium has ever been paid, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if that total 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.

②With regard to the application of Article 13, paragraph (4) of the New Act to the payment of a cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which no past service premium has ever been paid is cancelled on or after the Effective Date, the phrase "1,000 yen" in that paragraph is deemed to be replaced with "100 yen", the phrase "when there is a monthly premium exceeding the monthly premium on the date the retirement allowance mutual aid contract took effect" is deemed to be replaced with "when the case falls under a case set out in Article 4, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986)", the phrase "the amount in excess" is deemed to be replaced with "the amount prescribed in (a) or (b) of that item", and the phrase "amount" is deemed to be replaced with "one tenth of the amount".

①The amount of the retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid (excluding a continuing covered employee falling under the following paragraph) retires is, notwithstanding Article 10, paragraph (2) and Article 21-4, paragraphs (1) and (2) of the New Act, the amount obtained when calculated under the main clause of paragraph (1) of the preceding Article, where the phrase "monthly premium" in item (i) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount" and the phrase "number of months of paid premiums" is deemed to be replaced with "number of months obtained by adding the number of months of the past service period to the number of months of paid premiums", and the phrase "monthly premium exceeding 1,200 yen" in item (ii) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount exceeding 1,200 yen" and the phrase "according to the number of months of paid premiums" is deemed to be replaced with "according to the number of months obtained by adding the number of months of the past service period to the number of months of paid premiums"; provided, however, that where the amount obtained by that calculation is less than the amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 48, the amount obtained by multiplying 4,960 yen, and where the number of months for which past service premiums were paid is 60, the amount obtained by multiplying 6,800 yen, by the number obtained by dividing the amount of the past service premium by 100 yen) to the amount calculated under the main clause of paragraph (1) of the preceding Article (where the retirement is due to death and the amount so calculated is less than the total amount of premiums paid, the total amount of premiums paid), that added amount is the amount.

②With regard to the payment of a retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid, for whom past service premiums have not been paid for some of the months from the month that includes the date on which the retirement allowance mutual aid contract took effect (for a continuing covered employee relating to a special request (meaning a continuing covered employee relating to a request under Article 21-2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980), as applied with replacement of terms pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)), the day on which that request was made) through the month in which five years (where the past service period is less than five years, the number of years of that past service period) pass, retires, Article 21-4, paragraph (2) of the New Act applies, in item (ii) of that paragraph, with the phrase "notwithstanding, the main clause of that paragraph" deemed to be replaced with "notwithstanding, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986)", the phrase ", the number of months of paid premiums" deemed to be replaced with ", the number of months of paid premiums (for a continuing covered employee relating to a special request prescribed in Article 5, paragraph (2) of the Supplementary Provisions of that Act, the number of months of paid premiums for the period on or after the month that includes the day on which that request was made)", and the phrase "the amount is, the main clause of that paragraph" deemed to be replaced with "the amount is, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of that Act".

③With regard to the application of Article 21-4, paragraph (3) of the New Act to the payment of a cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which past service premiums have been paid is cancelled on or after the Effective Date, in item (ii), (a) of that paragraph, the phrase "a covered employee falling under paragraph (1)" is deemed to be replaced with "a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986; hereinafter referred to as the "1986 Amendment Act")", the phrase "a covered employee falling under the preceding paragraph" is deemed to be replaced with "a continuing covered employee falling under paragraph (2) of that Article", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with replacement of terms pursuant to that paragraph", and, in (b) of that item, the phrase "the number of months of paid premiums (a covered employee falling under paragraph (1)" is deemed to be replaced with "the monthly premium (1,200 yen for a monthly premium exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, according to the number of months of paid premiums relating to that category (a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", the phrase "in the case of," is deemed to be replaced with "in the case of, the monthly premium and past service monthly amount (1,200 yen for a monthly premium and past service monthly amount exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, the", the phrase "months) according to" is deemed to be replaced with "months according to)", and the phrase "the amount obtained" is deemed to be replaced with "the total of one twelfth of the amount obtained (if that total has a fraction of less than one yen, the fraction is rounded down)".

In the case where, for a month in which a measure to reduce premiums is taken pursuant to Article 18-2, paragraph (1) of the New Act, a mutual aid policyholder pays premiums in the amount reduced pursuant to that paragraph, premiums are deemed, for the purposes of the application of the preceding two Articles, to have been paid at the monthly premium under Article 18, paragraph (1) of the New Act.

Article 14 of the New Act applies where the retirement of a covered employee took place on or after December 1, 1984 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 provisions then in force continue to govern the terms of office of persons who are, at the time of the enforcement of this Act, directors or auditors of the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation or a specified-industry retirement allowance mutual aid association.

With regard to the national subsidy for the costs required for the payment of retirement allowances to persons who retired before the Effective Date, notwithstanding Article 95 of the New Act, the provisions then in force continue to govern.

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.

With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.