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Supplementary Provisions, Article 3Transitional Measures concerning Past Service Premiums

第三条(過去勤務掛金に関する経過措置)

The provisions of Article 21-3, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act") apply to past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect on or after the Effective Date, and the provisions then in force continue to govern past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date.

改正後の中小企業退職金共済法(以下「新法」という。)の規定は、施行日以後に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金について適用し、施行日前に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金については、なお従前の例による。

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