Supplementary Provisions, Article 4Transitional Measures Concerning Retirement Allowances, etc.

一Former Act contract: a retirement allowance mutual aid contract that took effect before April 1, 1991;

二1990 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1991 and before the Partial Effective Date;

三Number of months of paid premiums per bracket: the number of months for which premiums relating to each bracket (hereinafter referred to as a "bracket of the monthly premium") have been paid, for each such bracket, where the monthly premium is successively divided into brackets of 100 yen;

四Number of months of paid premiums per bracket before the Partial Effective Date: the number of months of paid premiums per bracket relating to the period before the Partial Effective Date;

五Former highest monthly premium: the highest amount of the monthly premium for each covered employee relating to the period before April 1991 under a former Act contract;

六Converted number of months: for each bracket of the monthly premium, where the number of months of paid premiums per bracket before the Partial Effective Date is 43 months or more (36 months or more, in the case of a former Act contract), the number of months obtained, on the assumption that the covered employee's retirement took place on the day preceding the Partial Effective Date, by subtracting that number of months of paid premiums per bracket before the Partial Effective Date from the number of months corresponding to the amount that is closest to the amount calculated by the previous calculation method, as provided by Cabinet Order, in accordance with the number of months of paid premiums per bracket before the Partial Effective Date, within a range not falling below that calculated amount, among the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the New Act; provided, however, that where the number of months equivalent to the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date is less than the largest of the numbers of months equivalent to the converted number of months corresponding to a number of months of paid premiums per bracket before the Partial Effective Date that is smaller than that number of months of paid premiums per bracket before the Partial Effective Date in the same bracket of the monthly premium, it is that largest number of months;

七Converted number of months for the cancellation refund: the number of months calculated in accordance with the provisions of the preceding item, with the phrase "on the assumption that the covered employee's retirement took place on the day preceding the Partial Effective Date" in that item deemed to be replaced with "on the assumption that the retirement allowance mutual aid contract relating to the covered employee was cancelled on the day preceding the Partial Effective Date";

八Calculation month: the calculation month prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act.