If there is an amount of assets to be returned with regard to a person who has lost the status as a participant of a corporate-type pension plan of a corporate-type pension plan, the assets managed per individual relating to that person which the asset management institution of the corporate-type pension plan is to transfer pursuant to the provisions of Articles 54-4, 54-5, 80 or 82 or the preceding Article or Article 31-3 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act are to be assets equivalent to the amount after deducting the amount of assets to be returned.
In the case prescribed in the preceding paragraph, the asset management institution of the corporate-type pension plan is to return money in an amount equivalent to the amount of assets to be returned to the employer pertaining to the amount of assets to be returned.