Article 84-2Special Provisions on Retirement Pension Services in a Succession
第八十四条の二（退職年金業務等の引継ぎをした場合の特例）
In the case where a domestic corporation engaged in retirement pension services, etc. has transferred the whole or a part of its business concerning retirement pension services, etc. or has transferred the whole or a part of its business concerning retirement pension services, etc., as a result of a company split, when the company split or the transfer took place in the middle of the domestic corporation's business year, the amount of retirement pension funds prescribed in paragraph (1) of the preceding Article, for the domestic corporation's business year containing the date of the company split or the transfer, is to be the sum of the amounts listed as follows, notwithstanding the provisions of the paragraph:
the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article as of the beginning of the business year of the domestic corporation by 12 and then multiplying the result by the number of months in the period from the first day of the business year to the day preceding the date of the company split or the transfer; and
the amount obtained by dividing the amount of the retirement pension funds prescribed in paragraph (2) of the preceding Article, calculated as of the time of the company split or the transfer, that pertains to retirement pension services, etc. after the succession as a result of the company split or the transfer by 12 and then multiplying the result by the number of months in the period from the date of the company split or the transfer to the last day of the business year.
The number of months set forth in the preceding paragraph is calculated in accordance with the calendar and a division of less than one month is discarded.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを切り捨てる。