In cases where an employer (excluding those specified by Order of the Ministry of Health, Labour and Welfare, such as those who have concluded a mutual aid contract for retirement allowance prescribed in paragraph (3) of Article 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959)) has made it clear that the employer will provide retirement allowance to workers in a labor contract, in a collective agreement, in the rules of employment, or other equivalent, the employer must endeavor to take measures equivalent to the measures specified by Order of the Ministry of Health, Labour and Welfare as set forth in Article 3 with regard to the amount specified by Order of the Ministry of Health, Labour and Welfare as the amount to be allocated for the payment of the retirement allowance.