Supplementary Provisions, Article 9

一11 months or less: the total amount of past service premiums paid;

二12 months or more and 59 months or less: 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 43 months or more, the amount obtained by multiplying the amount of the past service premium by the rate specified in the lower column of Appended Table 4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by this Act in accordance with the number of months for which past service premiums were paid (for a covered employee under a retirement allowance mutual aid contract that took effect before April 1, 1996, the lower column of Appended Table 4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act); the same applies in the following item) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions";

三60 months or more: the amount obtained by adding, to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions", the total of principal and interest obtained by calculating compound interest at 3 percent per annum (4.5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month from April 1996 through March 1999, and 5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month on or before March 1996) on the total amount of past service premiums paid, for the period equivalent to the number of months for which premiums were paid on or after the month in which the number of months of paid premiums became 60 months.