一The provisions then in force continue to govern the amount of a retirement allowance relating to a covered employee who retired before the Effective Date;

二The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date, and for whom a past service premium has never been paid, is as provided in the following:

イThe amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the highest monthly premium relating to that covered employee before the Effective Date (hereinafter referred to as the "former highest monthly premium") is to be the amount calculated by the previous calculation method, as provided by Cabinet Order;

ロThe amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below:

（１）The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium;

（２）With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act are applied with the phrase "monthly premium for each 1,000 yen" in item (i) of that paragraph deemed to be replaced with "excess amount of a monthly premium exceeding the former highest monthly premium prescribed in Article 4, paragraph (1), item (ii), (b), (2) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) (hereinafter referred to as the "former highest monthly premium") for each 100 yen", the phrase "amount specified in the lower column of Appended Table 1" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 1", the phrase "1,000 yen" with "100 yen", the phrase "1,000 yen" in item (ii) of that paragraph with "100 yen", in item (iii) of that paragraph the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium";

三The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date and for whom a past service premium has been paid (excluding a covered employee falling under the following item) is as provided in the following:

イThe amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order;

ロThe amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below:

（１）The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium;

（２）With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act (excluding item (i) of that paragraph) are applied with the phrase "number of months of paid premiums" in the part of Article 10, paragraph (2) of the New Act preceding the items deemed to be replaced with "number of months of paid premiums plus the number of months of the past service period", the phrase "1,000 yen and the number of months of paid premiums per bracket" in item (ii) of that paragraph with "100 yen and the specified number of months of paid premiums per bracket (meaning, where the excess amount of a monthly premium exceeding the former highest monthly premium is successively divided into brackets of 100 yen, the number of months for which premiums relating to each bracket have been paid, for each such bracket; the same applies in the following item)", in item (iii) of that paragraph the phrase "number of months of paid premiums per bracket" with "specified number of months of paid premiums per bracket", the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "number of months of paid premiums is" with "number of months obtained by aggregating the number of months of paid premiums and the number of months of the past service period, as provided by Order of the Ministry of Labour, is", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium";

四With respect to the amount of a retirement allowance relating to a covered employee, among covered employees who retire on or after the Effective Date, for whom a past service premium has been paid and for whom a past service premium has not been paid for some of the months from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), it is the amount obtained when the provisions of Article 21-4, paragraph (2) of the New Act are applied with the phrase "amount calculated pursuant to the provisions of Article 10, paragraph (2)" in Article 21-4, paragraph (2), item (ii), (b) and (c) of the New Act deemed to be replaced with "amount obtained when the provisions of Article 4, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) are applied on the assumption that no past service premium has ever been paid".

一The provisions then in force continue to govern the amount of the cancellation refund where a retirement allowance mutual aid contract is cancelled before the Effective Date;

二The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has never been paid is cancelled on or after the Effective Date is as provided in the following:

イThe amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order;

ロThe amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below:

（１）The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium;

（２）With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (ii), (b), (2);

三The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has been paid (excluding one falling under the provisions of the following item) is cancelled on or after the Effective Date is as provided in the following:

イThe amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order;

ロThe amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below:

（１）The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium;

（２）With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (iii), (b), (2);

四With respect to the amount of the cancellation refund relating to a retirement allowance mutual aid contract, among retirement allowance mutual aid contracts that took effect before the Effective Date, for which a past service premium has been paid and for which a past service premium has not been paid for some of the months from the month containing the day on which that retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), the provisions of paragraph (1), item (iv) apply mutatis mutandis. In this case, the phrase "Article 4, paragraph (1), item (ii) of the Supplementary Provisions" in that item is deemed to be replaced with "Article 4, paragraph (3), item (ii) of the Supplementary Provisions".