Article 82-3Amount to Be Deducted from the Amount of Defined-Benefit Corporate Pension

一the amount prescribed respectively in the following for the following categories of annuity:

イan annuity for which the total payment amount has been determined on the day on which payment of the annuity starts: that total payment amount;

ロan annuity for which the total payment amount has not been determined on the day on which payment of the annuity starts: the estimated amount of that total payment amount;

二the amount borne by the member prescribed in Article 35, paragraph (3), item (iii) of the Act out of the contributions prescribed in that item, being the basis on which that annuity is paid (where that amount includes an amount equivalent to the portion borne by that member in respect of the following assets, the amount obtained by deducting that amount):

イthe residual assets prescribed in Article 35, paragraph (1) (Delivery of Residual Assets of Dissolved Surviving Employees' Pension Fund to Defined-Benefit Corporate Pension) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act that were delivered, pursuant to the provisions of that paragraph, by a surviving employees' pension fund prescribed in Article 3, item (xi) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "surviving employees' pension fund" in (d) through (f));

ロthe reserves for pension benefits, etc. and other assets prescribed in Article 55, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act that were transferred, pursuant to the provisions of Article 55, paragraph (2) (Transfer of Reserves for Pension Benefits, etc. from Surviving Federation to Defined-Benefit Corporate Pension) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, from a Surviving Federation prescribed in Article 3, item (xiii) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as a "Surviving Federation" in (c));

ハthe reserves for pension benefits, etc. prescribed in Article 165, paragraph (5) (Transfer of Rights and Obligations and Reserves for Pension Benefits, etc. from Federation to Fund) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 62, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, which were transferred from a Surviving Federation pursuant to the provisions of Article 165-2, paragraph (2) (Transfer of Reserves for Pension Benefits, etc. from Federation to Defined-Benefit Corporate Pension) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 62, paragraph (2) (Transitional Measures on Transfer) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act;

ニthe reserve prescribed in Article 110-2, paragraph (4) of the Defined-Benefit Corporate Pension Act prior to its amendment by the provisions of Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act that remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Former Employees' Pension Insurance Act, etc. Prior to Amendment Pertaining to Surviving Employees' Pension Fund) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as the "Defined-Benefit Corporate Pension Act kept in force" in (e) and (f)), the rights and obligations of which were succeeded to from a surviving employees' pension fund pursuant to the provisions of Article 110-2, paragraph (3) (Transfer to Defined-Benefit Corporate Pension of Rights and Obligations Pertaining to Payment of Benefits for Establishing Offices of Employees' Pension Fund) of that Act;

ホthe reserves for pension benefits, etc. prescribed in Article 130-2, paragraph (2) (Contracts on Expenses Required for Benefits in the Form of Annuities and Benefits in the Form of Lump-Sum Payments) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, the rights and obligations of which were succeeded to from a surviving employees' pension fund pursuant to the provisions of Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) or Article 112, paragraph (4) (Transition from Employees' Pension Fund to Corporate Pension Fund) of the Defined-Benefit Corporate Pension Act kept in force;

ヘthe amount equivalent to a lump-sum withdrawal payment prescribed in Article 115-3, paragraph (1) of the Defined-Benefit Corporate Pension Act kept in force that was transferred from a surviving employees' pension fund pursuant to the provisions of paragraph (2) of that Article (Transfer of Amount Equivalent to Lump-Sum Withdrawal Payment from Employees' Pension Fund to Defined-Benefit Corporate Pension);

トassets that were transferred, pursuant to the provisions of the former Employees' Pension Insurance Act, from a Federation prescribed in Article 149, paragraph (1) (Federation) of the former Employees' Pension Insurance Act, or assets whose rights and obligations were succeeded to, or that were transferred, pursuant to the provisions of the Defined-Benefit Corporate Pension Act prior to its amendment by the provisions of Article 2 of the 2013 Employees' Pension, etc. Amendment Act, from the former employees' pension fund prescribed in Article 3, item (x) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, which are specified by Ministry of Finance Order;

チthe assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act that were transferred from an asset management organization prescribed in Article 2, paragraph (7), item (i), (b) (Definitions) of that Act pursuant to the provisions of Article 54-4, paragraph (2) (Transfer of Assets Managed per Individual of a Person Who Became a Member of a Defined-Benefit Corporate Pension) of that Act;

リthe assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act that were transferred from an Association prescribed in paragraph (5) of that Article pursuant to the provisions of Article 74-4, paragraph (2) (Transfer of Assets Managed per Individual of a Person Who Became a Member of a Defined-Benefit Corporate Pension) of that Act.

一for the following annuities among the annuities prescribed in the preceding paragraph (excluding those falling under the following item), the amount calculated by multiplying the annual amount (excluding the amount of surplus) provided for in the plan rules that form the basis of their payment by the number of years prescribed respectively in the following for the following categories of annuity:

イa fixed-term annuity under which, if the person entitled to receive (meaning the person entitled to receive prescribed in Article 30, paragraph (1) (Determination) of the Defined-Benefit Corporate Pension Act as of the day on which payment of that annuity starts; the same applies hereinafter in this paragraph) dies within that period, no payment is made for the period after the death: the number of years pertaining to the payment period (where that number of years exceeds the life expectancy specified in the Appended Table for that person entitled to receive as of the day on which payment of that annuity starts (referred to as the "life expectancy at the benefit start date" in this paragraph), that life expectancy);

ロa fixed-term annuity under which, if the person entitled to receive dies within a certain period (referred to as the "guaranteed period" in this paragraph) after the day on which payment starts, payment continues even after the death until the end of that guaranteed period: the number of years pertaining to the payment period (where that number of years exceeds the longer of the number of years pertaining to the guaranteed period and the life expectancy at the benefit start date pertaining to that person entitled to receive, that longer number of years);

ハa lifetime annuity paid only while the person entitled to receive is alive: the life expectancy at the benefit start date pertaining to that person entitled to receive;

ニa lifetime annuity that is paid while the person entitled to receive is alive and, if the person entitled to receive dies within the guaranteed period, continues to be paid even after the death until the end of that guaranteed period: the life expectancy at the benefit start date pertaining to that person entitled to receive (where that life expectancy is less than the number of years pertaining to the guaranteed period, the number of years pertaining to the guaranteed period);

二for the annuities listed in (b) or (d) of the preceding item for which the number of years forming the basis for calculating the estimated total payment amount is the number of years pertaining to the guaranteed period, and for which the annual amount of the annuity paid to the person entitled to receive differs from the annual amount of the annuity paid after the death of the person entitled to receive, the sum of the amount calculated by multiplying the annual amount of the annuity paid to the person entitled to receive by the life expectancy at the benefit start date pertaining to the person entitled to receive and the amount calculated by multiplying the annual amount of the annuity paid after the death of the person entitled to receive by the number of years equivalent to the difference between the number of years pertaining to the guaranteed period and that life expectancy;

三for an annuity whose conditions of payment differ from those prescribed in the preceding two items, the amount calculated pursuant to the provisions of the preceding two items mutatis mutandis, according to its conditions of payment, on the basis of its annual amount, the life expectancy pertaining to the person entitled to receive (for an annuity paid to a relative or other person after the death of the person entitled to receive, the person entitled to receive and that relative or other person) and the guaranteed period (including, where it is provided that the annuity is to be paid for a certain period after the death of the person entitled to receive, that certain period).