Fukushima Institute for Research, Education and Innovation
Retirement Allowance Regulations for Employees

Regulations No. 26 of 2023
April 1, 2023

Table of Contents

• Chapter 1 General Provisions (Articles 1 to 4)
• Chapter 2 Amount of Retirement Allowance (Article 5 to Article 18)
• Chapter 3 Limitations on Payment of Retirement Allowance, Etc. (Articles 19 to 24)
• Chapter 4 Miscellaneous Provisions (Articles 25 and 28)
• Supplementary Provisions

Chapter 1 General Provisions

(Purpose)

Article 1 The purpose of these Regulations is to set forth standards for the payment of retirement allowances to employees of the Fukushima Institute for Research, Education and Innovation (hereinafter referred to as “Institute”) (employees to whom the provisions of the Fukushima Institute for Research, Education and Innovation Rules of Employment for Employees (Rules No. 15) (hereinafter referred to as “Rules of Employment”) and the Fukushima Institute for Research, Education and Innovation Payment Regulations for Regular Employees (Regulations No. 22) apply or employees stipulated by the President (hereinafter referred to as “Employees”)) pursuant to the provisions of Article 50-10, paragraph (2) of the Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) as applied mutatis mutandis pursuant to the provisions of Article 125 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012).

(Scope of Application)

Article 2 1 A retirement allowance will be paid to Employees in the event of their retirement (including death or dismissal) (or to their bereaved family members should said Employees retire due to their death).

2 Non-Employees whose mode of employment is equivalent to that of Employees shall be deemed to be Employees, with the provisions of these Regulations to apply thereto in accordance with stipulations by the President.

(Scope and Order of Bereaved Family Members)

Article 3 1 For the purpose of these Regulations, the term “bereaved family members” refers to the persons listed below.

• (1) Spouse (including a person who did not submit notification of marriage but was in a de facto marital relationship with Employees at the time of their death)
• (2) Children, parents, grandchildren, grandparents, and siblings of Employees who were primarily dependent on the income of those Employees at the time of their death
• (3) In addition to the persons listed in the preceding item, relatives who were primarily dependent on the income of Employees at the time of their death
• (4) Children, parents, grandchildren, grandparents, and siblings who not fall under item (ii)

2 The order of priority of bereaved family members to receive a retirement allowance will be in accordance with the order in each item of the preceding paragraph. For persons listed in items (ii) and (iv) of the preceding paragraph, the order of priority will be in accordance with the order listed in each said item. In such cases, for parents, adoptive parents will take precedence over natural parents. For grandparents, the parents of adoptive parents will take precedence over the parents of natural parents, and the adoptive parents of parents will take precedence over the natural parents of parents.

3 In cases where there are two (2) or more persons with the same priority order among the bereaved family members to receive a retirement allowance, said retirement allowance will be divided equally according to the number of those persons and paid to each said bereaved family member.

4 The persons listed below shall not be considered bereaved family members who may be paid a retirement allowance.

• (1) Persons who intentionally caused the death of Employees
• (2) Persons who, prior to the death of Employees, intentionally caused the death of someone who would have been a bereaved family member with a higher or equivalent priority order enabling them to be paid a retirement allowance as a result of the death of those Employees

(Payment of Retirement Allowance)

Article 4 1 Retirement allowances will be paid in cash directly to the persons to receive payment of allowances in accordance with these Regulations in the amount resulting after the amount to be deducted in accordance with the provisions of laws and ordinances is deducted from the allowances. However, when so requested by persons to receive payment of those retirement allowances, allowances will be paid by way of a bank transfer to those persons’ deposits or savings.

2 Retirement allowances will be paid within one (1) month from the date on which Employees resigned. However, this may not apply when it is not possible to ascertain persons to receive payment of retirement allowances for persons who retired due to their death or when there are other special circumstances.

Chapter 2 Amount of Retirement Allowance

(Amount of Retirement Allowance)

Article 5 The amount of retirement allowance for retired persons shall be the amount obtained by adding the adjusted amount of retirement allowance calculated based on the provisions of Article 14 to the basic amount of retirement allowance calculated based on the provisions of the following Article through Article 13.

(Basic Amount of Retirement Allowance in Cases Involving Retirement, Etc. for Personal Reasons)

Article 6 1 Except in cases falling under the provisions of the following Article or Article 8, the basic amount of retirement allowance for retired persons will be the total of the amount obtained by multiplying the monthly salary of the retired person in question as of the day of retirement (For persons whose salary is not fixed on a monthly basis, the amount determined by the President; hereinafter referred to as “Monthly Salary on Retirement Date” in the following Article through Article 14) by the ratios listed in the following items for each category of the length of service of the retired person in question.

• (1) 100/100 per year for a period of at least one (1) year but no more than ten (10) years
• (2) 110/100 per year for a period of at least eleven (11) years but no more than fifteen (15) years
• (3) 160/100 per year for a period of at least sixteen (16) years but no more than twenty (20) years
• (4) 200/100 per year for a period of at least twenty-one (21) years but no more than twenty-five (25) years
• (5) 160/100 per year for a period of at least twenty-six (26) years but no more than thirty (30) years
• (6) 120/100 per year for a period of at least thirty-one (31) years

2 Notwithstanding the provisions of the preceding paragraph, when persons prescribed in the preceding paragraph who retired due to their own circumstances rather than to injury or illness (hereinafter referred to as “Injury or Illness”) or death (including persons listed in Article 19, paragraph (1) and persons who retired due to being subject to dismissal under the provisions of Article 49, paragraph 4 through 7 and Article 7 of the Rules of Employment rather than due to Injury or Illness; hereinafter referred to as “Persons Retiring Due to Own Circumstances, Etc.” in this paragraph and Article 14, paragraph (4)), the basic amount of retirement allowance for Persons Retiring Due to Own Circumstances, Etc. shall be the amount obtained by multiplying the amount calculated in accordance with the provisions of the preceding paragraph by the ratio set forth in the applicable item below.

• (1) Persons whose length of service is at least one (1) year
  but no more than ten (10) years　60/100
• (2) Persons whose length of service is at least at least eleven (11) years
  but no more than fifteen (15) years　80/100
• (3) Persons whose length of service is at least sixteen (16) years
  but no more than nineteen (19) years　90/100

(Basic Amount of Retirement Allowance in Cases Such as Those Involving of Mandatory Retirement after Service of at Least Eleven (11) Years or but Less than Twenty-Five (25) Years)

Article 7 1 The basic amount of retirement allowance for persons who have served at least eleven (11) years but less than twenty-five (25) years and who are listed below shall be the total of the amount obtained by multiplying the monthly salary on the retirement date by the ratio corresponding to the classification of service period of that person for each said classification.

• (1) Persons who retired in accordance with the provisions of Article 47, paragraph 1 of the Rules of Employment or persons set forth by the President as being equivalent thereto
• (2) Persons who retired due to circumstances that make it difficult for them to continue their service as separately stipulated by the President rather than due to their own circumstances

2 The provisions of the preceding paragraph will apply mutatis mutandis to the basic amount of retirement allowance to persons with continued service of at least eleven (11) years but less than twenty-five (25) years, who retired due to Injury or Illness caused by commuting (refers to commuting as prescribed in Article 7, paragraphs (2) and (3) of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947); same applies in paragraph (2) of the following Article and paragraph (1) of Article 14), who retired due to death (excluding death in the course of duties), or who retired on or after the day on which they reached the mandatory retirement age without any illegality on the part of those persons (excluding persons who fall under the provisions of the preceding paragraph).

3 The classifications of the length of service prescribed in paragraph (1) and ratios in accordance with each classification shall be as follows.

• (1) 125/100 per year for a period of at least one (1) year but no more than ten (10) years
• (2) 137.5/100 per year for a period of at least eleven (11) year but no more than fifteen (15) years
• (3) 200/100 per year for a period of at least sixteen (16) years but no more than twenty-four (24) years

(Basic Amount of Retirement Allowance in Cases Such as Those Involving of Mandatory Retirement after Service of at Least Twenty-Five (25) Years)

Article 8 1 The basic amount of retirement allowance the persons listed below shall be the total of the amount obtained by multiplying the monthly salary on the retirement date by the ratio corresponding to the classification of service period of that person for each said classification.

• (1) Persons who were in service for a period of at least twenty-five (25) years and retired in accordance with the provisions of Article 47, paragraph 1 of the Rules of Employment or persons set forth by the President as being equivalent thereto
• (2) Persons who retired after being subject to a disposition for dismissal in accordance with the provisions of Article 49, paragraph 6 of the Rules of Employment
• (3) Persons who retired due to Injury or Illness or death in the course of duties
• (4) Persons who were in service for a period of at least twenty-five (25) years retired due to circumstances that make it difficult for them to continue their service as separately stipulated by the President rather than due to their own circumstances

2 The provisions of the preceding paragraph will apply mutatis mutandis to the basic amount of retirement allowance to persons with continued service of at least twenty-five (25) years, who retired due to Injury or Illness caused by commuting, who retired due to death, or who retired on or after the day on which they reached the mandatory retirement age without any illegality on the part of those persons (excluding persons who fall under the provisions of the preceding paragraph).

3 The classifications of the length of service prescribed in paragraph (1) and ratios in accordance with each classification shall be as follows.

• (1) 150/100 per year for a period of at least one (1) year
  but no more than ten (10) years
• (2) 165/100 per year for a period of at least eleven (11) years
  but no more than twenty-five (25) years
• (3) 180/100 per year for a period of at least twenty-six (26) years
  but no more than thirty-four (34) years
• (4) 105/100 per year for a period of at least thirty-five (35) years

(Special Provisions on Basic Amount of Retirement Allowance When Monthly Salary Amount Has Been Reduced)

Article 9 1 If the monthly salary has been reduced for any reason other than a reduction or revision of the monthly salary (refers to the reduction of the monthly salary received before a revision of Institute regulations to revise the monthly salary if said regulations were established; same applies hereinafter) during the basic tenure of service of retired persons, and the greatest amount of monthly salary if it had not been reduced for said reason on the day that reason arose (hereinafter referred to as “Reduction Day”) is greater than the monthly salary on the retirement day (hereinafter referred to as “Monthly Salary before Specified Reduction”), notwithstanding the provisions of the preceding three Articles, the basic amount of retirement allowance for those retired persons shall be the total of the amounts listed in the following items.

• (1) The amount equivalent to the basic amount of retirement allowance when said persons are deemed to have retired for the same reason as the actual reason of their retirement on the day before the latest Reduction Date pertaining to the Monthly Salary before Specified Reduction and the amount is calculated pursuant to the preceding three Articles based on the tenure of service and the Monthly Salary Before Specified Reduction of said persons up to that date
• (2) The amount obtained by multiplying the monthly salary on the retirement date by the ratio obtained by subtracting the ratio listed in b from the ratio listed in a
  a Ratio of the basic amount of the retirement allowance in question when the basic amount of retirement allowance for said persons is the amount calculated pursuant to the preceding three Articles to the monthly retirement day salary
  b Ratio of the amount listed in the preceding item to the Monthly Salary before Specified Reduction

2 The “basic tenure of service” in the preceding paragraph refers to the period prior to the day of retirement pertaining to the persons in question (excluding the period prior to said day of retirement pertaining the retirement allowance when the persons in question had received payment of a retirement allowance prescribed in these Regulations or had received payment of a retirement allowance due (including benefits equivalent thereto) due to resigning as employees of an organ of national government, etc. prescribed in Article 17, paragraph (1) or an officer of another incorporated administrative agency, etc. as prescribed in Article 18, paragraph (1) during said period and the period prior to the day of retirement pertaining to retirement allowance when the persons in question did not receive a retirement allowance due to the fact that the entire continuous tenure of service as Employees was truncated pursuant to Article 16, paragraph (6) or was subject a disposition not to pay all of the retirement allowance pursuant to Article 19, paragraph (1) or Article 21, paragraph (1) (the period prior to said day of retirement pertaining to retirement allowance when the persons in question become Employees, employees of an organ of national government, etc. prescribed in Article 17, paragraph (1) or an officer of another incorporated administrative agency, etc. as prescribed in Article 18, paragraph (1))

• (1) Continuous tenure of service as Employees
• (2) Continuous tenure of service as employees of another organization deemed to be included in the continuous tenure of service as Employees pursuant to Article 16, paragraph (5)
• (3) Continuous tenure of service as employees of organ of national government, etc. prescribed in Article 17, paragraph (1) of persons who became Employees again as prescribed in said paragraph
• (4) Continuous tenure of service as employees of organ of national government, etc. in cases prescribed in Article 17, paragraph (2)
• (5) Continuous tenure of service as an officer of an incorporated administrative agency, etc. prescribed in Article 18, paragraph (1) of persons who became Employees again as prescribed in said paragraph
• (6) Continuous tenure of service as an officer of an incorporated administrative agency, etc. in cases prescribed in Article 18, paragraph (2)
• (7) Tenures of service prescribed by the President as equivalent to the periods listed the preceding items

(Special Provisions on Basic Amount of Retirement Allowance for Early Retirees Prior to Mandatory Retirement Age)

Article 10 With respect to the application of the provisions of Article 7, paragraph (1), Article 8, paragraph (1) and paragraph (1) of the preceding Article to persons prescribed in Article 8, paragraph (1) (excluding item (i)) (excluding persons separately stipulated by the President) who retired no later than six (6) months from the day on which they reached the mandatory retirement age, whose length of service is twenty (20) years or more and whose age is at least the age separately stipulated by the President, the terms and phrases listed in the middle column of the following table in the provisions listed in the left column of the same table shall be replaced with the terms and phrases listed in the right column of the same table.

(Maximum Amount of Basic Retirement Allowance)

Article 11 When the basic amount of retirement allowance calculated pursuant to Articles 6 through 8 exceeds the amount obtained by multiplying the Monthly Salary on the Retirement Date by sixty (60), notwithstanding these provisions, the amount obtained by said multiplication shall be the basic amount of the retirement allowance for the persons in question.

(Maximum Amount of Basic Retirement Allowance When Monthly Salary Amount Has Been Reduced)

Article 12 When the basic amount of retirement allowance calculated pursuant to Article 9, paragraph (1) exceeds the amount prescribed by the following items in accordance with the categories of ratios listed in item (ii)-b of said paragraph, notwithstanding the provisions of said paragraph, the amount specified by said items shall be the basic amount of the retirement allowance for the persons in question.

A) Sixty (60) or more　Amount obtained by multiplying the Monthly Salary before Specified Reduction by sixty (60)

B) Less than sixty (60)　The sum of the amount obtained by multiplying the Monthly Salary before Specified Reduction by the ratio listed in Article 9, paragraph (1), item (ii)-b and the amount obtained by multiplying the Monthly Salary on Retirement Day by the ratio obtained by deducting said ratio from sixty (60)

(Maximum Amount of Basic Retirement Allowance for Early Retirees Prior to Mandatory Retirement Age)

Article 13 With respect to the application of the provisions of the preceding two Articles to the persons prescribed in Article 10, paragraph (1), the terms and phrases listed in the middle column of the table below contained in the provisions listed in the left-hand column of said table shall each be replaced with the terms and phrases listed in the right-hand column of the same table.

(Adjustments of Retirement Allowance)

Article 14 1 Adjustments to the retirement allowance for retired persons shall be the sum of the amounts specified by the following items in accordance with the categories of Employees to which those persons belonged in each month from the month containing the first day of said persons’ basic tenure of service (refers to the basic tenure of service prescribed in Article 9, paragraph (ii); same applies hereinafter) until the month containing the last day of said persons' basic tenure of service (excluding leave of absence under Article 8 of the Rules of Employment (leaves of absence due to Injury or Illness caused in the course of duties, leave of absence due to Injury or Illness caused by commuting, leave of absence to have Employees engage in the business of a corporation or other organization specified by the President, and leave of absence other than the leave of absence in question to have Employees engage in academic research or other business which is deemed to be closely related to the duties of said Employees and which is specified by the President as especially conducive to the efficient operation of the affairs and business conducted by Institute), suspension from work under Article 64, paragraph 1, item 3 of the Rules of Employment, or other reasons equivalent hereto) (excluding months containing days requiring that duties actually be performed; hereinafter referred to as “Months of Leave of Absence” in Article 16, paragraph (4)) (hereinafter referred to as “Adjusted Monthly Amounts” in this paragraph and paragraph (5)) ranked in order from 1st to 60th starting with the greatest amount (Adjusted Monthly Amounts for each applicable month when the number of applicable months is less than sixty (60)).

• (1) Category No. 1 95,400 yen
• (2) Category No. 2 78,750 yen
• (3) Category No. 3 70,400 yen
• (4) Category No. 4 65,000 yen
• (5) Category No. 5 59,550 yen
• (6) Category No. 6 54,150 yen
• (7) Category No. 7 43,350 yen
• (8) Category No. 8 32,500 yen
• (9) Category No. 9 27,100 yen
• (10) Category No. 10 21,700 yen
• (11) Category No. 11 0 yen

2 With respect to the application of the provisions of the preceding paragraph when the basic tenure of service of retired persons includes the periods listed in Article 9, paragraph (2), items (ii) through (vii), said persons shall be deemed to have been in service as Employees during the periods in question as separately stipulated by the President.

3 The categories of Employees listed in each item of paragraph (1) will separately stipulated by the President following consideration the functional level of the position, job grade, rank and other matters related to the complexity, difficulty and degree of responsibility of the duties of Employees.

4 Notwithstanding the provisions of paragraph (1), adjustments to the retirement allowance for persons listed in the following items shall be the amount provided in each applicable item.

• (1) Persons who retired (excluding those listed in item 5; same applies in the following item) other than Persons Retiring Due to Own Circumstances, Etc. whose length of service is at least one (1) year but no more than four (4) years
  Amount equivalent to 1/2 of the amount calculated pursuant to paragraph (1)
• (2) Persons who retired other than Persons Retiring Due to Own Circumstances, Etc. whose length of service is zero (0)　0
• (3) Persons Retiring Due to Own Circumstances, Etc. whose length of service is at least ten (10) years but no more than twenty-four (24) years
  Amount equivalent to 1/2 of the amount calculated pursuant to paragraph (1)
• (4) Persons Retiring Due to Own Circumstances, Etc. whose length of service is no more than nine (9) years　0
• (5) Persons whose Monthly Salary on the Retirement Date exceeds the amount separately stipulated by the President
  Amount equivalent to 8/100 of the basic amount of the retirement allowance calculated pursuant to Articles 6 through the preceding Article

(Special Provisions on Amount of Retirement Allowance)

Article 15 1 Notwithstanding the provisions of Article 5, Article 8, Article 9 and the preceding Article, when the amount of retirement allowance for persons set forth in Article 8, paragraph (1) who fall under the items listed below is less than the amount obtained by multiplying those persons’ monthly base salary on the date of retirement by the ratio provided for in the applicable item, the amount obtained by said multiplication shall be the amount of those persons’ retirement allowance.

• (1) Persons whose length of service is less than one (1) year　270/100
• (2) Persons whose length of service is at least one (1) year but less than two (2) years　360/100
• (3) Persons whose length of service is at least two (2) years but less than three (3) years　450/100
• (4) Persons whose length of service is at least three (3) years　540/100

2 The “monthly base salary” referred to in the preceding paragraph means the total of the salary, the monthly amount of family allowance, and the monthly amounts of the monthly salary and dependents allowance provided for in the Fukushima Institute for Research, Education and Innovation Payment Regulations for Regular Employees with respect to Employees to whom the Payroll Regulations for Employees are applied and the amount separately stipulated by the President in accordance with the monthly base salary of Employees with respect to other Employees.

(Calculation of Length of Service)

Article 16 1 The calculation of length of service that forms the basis for the computation of the retirement allowance shall be based on the continuous tenure service as Employees.

2 The calculation of the tenure of service under the preceding paragraph will be based on the number of months from the month to which the date persons became Employees belongs to the month to which the date of retirement belongs.

3 In cases where Employees retire (excluding cases that fall under Article 19, paragraph (1)), if they become Employees again on the day of retirement or the following day, those persons shall be deemed to have been in continuous service in the calculation of the tenure of service under the preceding two paragraphs.

4 When there has been one (1) or more months of leave of absence, etc. during the tenure of service in accordance with the provisions of the preceding three paragraphs, the number of months equivalent to 1/2 of said months shall be divided by the tenure of service calculated pursuant to the preceding three paragraphs. However, for periods pertaining to months of leave of absence, etc. listed in the following items, the number of months provided for in the applicable item shall be divided by the tenure of service in question.

• (1) Period of leave for personal development, etc. provided for in Article 43, paragraph 1 of the Rules of Employment;
  Number of months given (The number of months equivalent to 1/2 of the months given in cases falling under requirements separately stipulated by the President)
• (2) Period of leave for accompanying spouse provided for in Article 42, paragraph 1 of the Rules of Employment;
  Number of months given
• (3) Period of childcare leave provided for in Article 41, paragraph 1 of the Rules of Employment (limited to the period up to the month to which the day that the child pertaining to said childcare leave reaches one (1) year of age belongs);
  Months equivalent to 1/3 of number of months given
• (4) Period of shortened working hours for childcare provided for in Article 3, paragraph 8 of the Regulations on Childcare and Family Care Leave, etc. (Regulation No.31)
  Months equivalent to 1/3 of number of months given

5 The term of continuous tenure of service as Employees as provided for in paragraph (1) shall include the continuous tenure of service as employees of another organization when said employees of another organization continued to be Employees due to the revision or abolition of the organization, a consolidation of facilities, or other reasons. In such cases, the President will separately stipulate the calculation of those persons’ continuous tenure of service as employees of another organization in addition to the provisions of the preceding paragraphs applying mutatis mutandis.

6 If tenures of service calculated pursuant to the preceding Paragraphs include fractions of less than one (1) year, said fraction will be rounded down. However, if tenures of service are at least six (6) months but less than one (1) year (less than one (1) year if the basic amount of retirement allowance is calculated pursuant to Article 6, paragraph (1) (limited to the portion pertaining to retirement due to Injury or Illness or death), Article 7, paragraph (1) or Article 8, paragraph (1)), the tenures of service shall be one (1) year.

7 The provisions of the preceding paragraph will not apply to calculations of tenure of service in cases where the amount of retirement allowance is calculated pursuant to the preceding Article.

(Calculation of Tenure of Service of Persons Who Continued to Be Employees After Serving as employees of an Organ of National Government, Etc.)

Article 17 1 With respect to the calculation of the tenure of service under paragraph (1) of the preceding Article for Employees who retired at the request of the president or a proxy thereof to continue to be employees of an organization listed in the following items (hereinafter referred to as “Organ of National Government, Etc.”) and who continued to become Employees again after continuing to be employees of an Organ of National Government, Etc., he period from the beginning of the former tenure of service as Employees to the end of the latter tenure of service as Employees will be deemed to be the continuous tenure of service by that person as Employees. However, for organizations listed in items (ii) through (iv), this shall be limited to organizations for which regulations, etc. concerning retirement allowances (including benefits equivalent thereto) specify that the length of service as Employees is to be calculated as part of the length of service at said organization.

• (1) National government
• (2) Japanese local government
• (3) Finance corporations, etc. provided for in Article 7- 2, paragraph (1) of the National Public Servant Retirement Allowance Act (Act No. 128 of 1953; hereinafter referred to as “National Public Servant Retirement Allowance Act”)
• (4) Other organizations separately stipulated by the President

2 When persons who served as employees of an Organ of National Government, Etc. retire at the request of an Organ of National Government, Etc. to continue to be Employees and continue to serve in that capacity, the continuous tenure of office of those persons as Employees as provided for in paragraph (1) of the preceding Article shall include those persons’ continuous tenure of service as employees of an Organ of National Government, Etc.

3 With respect to the calculation of the tenure of service under paragraph (1) of the preceding Article for persons employed by a corporation or other organization separately stipulated by the President as referred to in Article 14, paragraph (1) in cases where those persons continued to be Employees while retaining that status of employment, the tenure of service as Employees shall be deemed not to have existed. However, this may not apply in cases otherwise stipulated by the President.

4 When Employees who fall under the provisions of paragraph (2) do not continue to be employees of an Organ of National Government, Etc. after retiring as Employees regardless of the provisions of Article 25, paragraph (3), notwithstanding the provisions of Article 5, the amount of the retirement allowance of those persons shall be an amount calculated in accordance with provisions on retirement allowance by the national government, etc. or standards of payment of retirement allowances by the national government, etc. as if those persons were employees of an Organ of National Government, Etc. on the date of said retirement. In such cases, the monthly salary to serve as the basis for the calculation of the retirement allowance amount shall be an amount set forth by the President based on the monthly salary of the persons in question employees of an Organ of National Government, Etc. on the day they retired from being employees of an Organ of National Government, Etc. in order to become Employees who fall under the provisions of paragraph (1) and taking into consideration the continuous tenure of service, etc. by the Employees in question.

(Calculation of Tenure of Service of Persons Who Continued to Be Employees After Serving as Officers of Incorporated Administrative Agency, Etc.)

Article 18 1 With respect to the calculation of the tenure of service under Article 16, paragraph (1) for Employees who retired at the request of the President or a proxy thereof to continue to be an officer (excluding those not required to be regularly assigned to duty; same applies hereinafter in this Article and Article 25, paragraph (4)) of an incorporated administrative agency provided for in Article 2, paragraph (2) of the Act on General Rules for Incorporated Administrative Agencies or another corporation separately stipulated by the President that was established under special laws (limited to corporations for which regulations, etc. concerning retirement allowances (including benefits equivalent thereto) specify that the length of service as Employees in cases where they continued to be officers at said corporation at the request of the President or a proxy thereof is to be calculated as part of the length of service as an officer at said corporation; hereinafter referred to as “Incorporated Administrative Agency, Etc.”) and who continued to be Employees again after continuing to be an officer of an Incorporated Administrative Agency, Etc., the period from the beginning of the former tenure of service as Employees to the end of the latter tenure of service as Employees will be deemed to be the continuous tenure of service by that person as Employees.

2 When officers of an Incorporated Administrative Agency, etc. retire at the request of the Incorporated Administrative Agency, etc. in order to continue being Employees, and then continue to be Employees, those officers’ continuous tenure of service as Employees as provided for in Article 16, paragraph (1) shall include the continuous tenure of service as officers of the Incorporated Administrative Agency, etc.

3 When Employees who fall under the provisions of paragraph (2) do not continue serving as an officer of an Incorporated Administrative Agency, Etc. after retiring as Employees regardless of the provisions of Article 25, paragraph (4), notwithstanding the provisions of Article 5, the amount of the retirement allowance of those persons shall be an amount calculated in accordance with the regulations of the Incorporated Administrative Agency, Etc. on retirement allowances or standards of the Incorporated Administrative Agency, Etc. for the payment of retirement allowances as if they were officers of the Incorporated Administrative Agency, Etc. on the date of said retirement. In such cases, the monthly salary to serve as the basis for the calculation of the retirement allowance amount shall be an amount set forth by the President based on the monthly salary of the Employees in question on the day they retired from being an officer of an Incorporated Administrative Agency, Etc. in order to become Employees who falls under the provisions of paragraph (1) and taking into consideration the continuous tenure of service, etc. by the Employees in question.

Chapter 3 Limitations on Payment of Retirement Allowance, Etc.

(Limitations on Payment of Retirement Allowance in Cases Such as Being Subject to Disciplinary Dismissal)

Article 19 1 When persons who retired falls under persons who retired after being subject to disciplinary dismissal set forth in Article 64, paragraph 1 of the Employment Regulations (hereafter referred to simply as “Disciplinary Dismissal”), the President may make a disposition not to pay all or part of the retirement allowance pertaining to said retirement to said persons who retired (or to persons who succeeded the right to receive payment of the amount of said retirement allowance, etc. when said persons who retired have died) following consideration of the duties and responsibilities of the positions occupied by said persons who retired, the state of the service of said persons who retired, the details and extent of the illegality committed by said persons who retired, the background of said illegality, the words and deeds of said persons who retired after said illegality, the extent of the hindrance said illegality has on the performance of public duties, and the influence that said illegality has on public trust in the affairs and services conducted by the Institute (hereinafter referred to as “Circumstances”).

2 When making a disposition based on the provisions of the preceding paragraph, the President must notify the persons to be subject to said disposition to that effect in writing with the reason for that disposition appended.

3 In cases where the President gives notice based on the provisions of the preceding paragraph, when the whereabouts of persons to receive said disposition are unknown, the President may indicate the contents of said disposition by public notice based on the provisions of Article 98 of the Civil Code (Act No. 89 of 1896) in lieu of giving such notice. In such cases, the notice will be deemed to have reached the persons to receive said disposition on the day on which two (2) weeks have elapsed from the day of the public notice.

(Suspension of Payment of Retirement Allowance)

Article 20 1 When persons who retired fall under any of the following items, the President shall make a disposition to suspend the payment of the amount of the retirement allowance pertaining to said retirement to those persons who retired.

• (1) When Employees have been prosecuted in a criminal case (limited to cases in which imprisonment without work or a severer punishment is stipulated for the criminal offense pertaining to said prosecution; excluding cases based on summary proceedings as prescribed in Part 6 of the Code of Criminal Procedure (Act No. 131 of 1948); same applies hereinafter) and those Employees resigned before the judgment therefor became final and binding
• (2) When the amount of the applicable retirement allowance has not yet been paid to the person who retired and said person who retired is prosecuted with respect to a criminal case pertaining to an act committed during their basic tenure of service

2 In cases where the amount of the applicable retirement allowance has not yet been paid to the person who retired, when any of the following items apply, the President may make a disposition to suspend the payment of the amount of said retirement allowance to that person who retired.

• (1) When, with respect to a criminal case pertaining to an act committed by the applicable person who retired during their tenure of service, said person has been arrested or the President has come to consider that said person has committed a crime based on matters they heard from said person or facts that were discovered as a result of an investigation, and the payment of the amount of the retirement allowance to said person is deemed to hinder the securing of public trust in the affairs and services conducted by the Institute
• (2) When the President has come to consider that there are reasonable grounds to suspect that the applicable person who retired, during their continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance, committed an act that merits Disciplinary Dismissal (an illegal act committed by Employees during their tenure of service that is clearly deserving of Disciplinary Dismissal in light of the nature and extent of that illegality; same applies hereinafter)

3 In cases where the amount of the applicable retirement allowance has not yet been paid to the bereaved family members of persons who retired due to their death (including persons who succeeded the right to receive payment of the amount of retirement allowance pertaining to said retirement due to the persons who retired (in cases of retirement due to death, the bereaved family members thereof) dying prior to receiving payment of the amount of said retirement allowance; same applies hereinafter in this paragraph), when item (ii) of the preceding paragraph applies, the President may make a disposition to suspend the payment of the amount of said retirement allowance to the bereaved family members in question.

4 In cases where any of the following items come to occur, the President who made a disposition to suspend payment based on the provisions of paragraph (1) or (2) must promptly rescind said disposition to suspend payment. However, this may shall not apply in cases falling under item (iii) when the person subject to said disposition to suspend payment has been actually arrested in connection with a criminal case pertaining to acts they committed during their basic tenure of service or in other instances when the rescinding of the disposition to suspend payment is found to be clearly contrary to the purpose of that disposition.

• (1) When a judgment of not guilty in a criminal case pertaining to the prosecution or act that was the reason for said disposition to suspend payment becomes final and binding with respect to the person subject to that disposition
• (2) When a judgment in a criminal case pertaining to the prosecution or act that was the reason for said disposition to suspend payment becomes final and binding with respect to the person subject to that disposition (excluding cases where when a sentence of imprisonment without work or a severer punishment is imposed or a judgment of not guilty becomes final and binding) or a disposition not to institute prosecution has been made and six (6) months have elapsed from the day on which said judgment became final and binding or said disposition not to institute prosecution was made without the person in question being subject to a disposition based on the provisions of paragraph (1) of the following Article
• (3) When one (1) year has passed from the date that the person subject to said disposition to suspend payment was subject to that disposition without being prosecuted in connection with a criminal case pertaining to an act committed during their basic tenure of service and without being subject to a disposition based on the provisions of paragraph (1) of the following Article

5 In cases where one (1) year has passed from the date that the person subject to said disposition to suspend payment was subject to that disposition without being subject to a disposition based on the provisions of paragraph (2) of the following Article, the President who made a disposition to suspend payment based on the provisions of paragraph (3) must promptly rescind said disposition to suspend payment.

6 The provisions of the preceding two paragraphs shall not preclude the President who made said disposition to suspend payment from rescinding that disposition on the grounds that it is no longer necessary to suspend payment of the amount of the retirement allowance in question based on facts or circumstances that become known after said disposition was made.

7 The provisions of paragraphs (2) and (3) of the preceding Article will apply mutatis mutandis to the suspension of payment.

(Limitations on Payment of Retirement Allowance in Cases Such as Sentencing of Imprisonment without Work or Severer Punishment following Retirement)

Article 21 1 In cases where the amount of the retirement allowance has not yet been paid to persons who retired, when any of the following items is applicable, the President may make a disposition not to pay all or part of said retirement allowance to said persons who retired (or, in cases that fall under item (i) or (ii), to persons who succeeded the right to receive payment of the amount of said retirement allowance, etc. when said persons who retired have died) following consideration of the Circumstances set forth in Article 19, paragraph (1).

• (1) When said persons who retired were sentenced to imprisonment without work or a severer punishment after said retirement in connection with a criminal case (limited to criminal cases pertaining to acts committed during the basic tenure of service in cases where the persons who retired were prosecuted after said retirement)
• (2) When said persons who retired are subject to disciplinary disposition based on the provisions of Article 65 of the Employment Regulations (hereinafter referred to “Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement”) in connection with an act committed during the continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance
• (3) When the President has found that said persons who retired (excluding persons subject to Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement) committed an act that merits Disciplinary Dismissal during their continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance, etc. after said retirement

2 In cases where the amount of the applicable retirement allowance has not yet been paid to the bereaved family members of persons who retired due to their death (including persons who succeeded the right to receive payment of the amount of retirement allowance pertaining to said retirement due to the persons who retired (in cases of retirement due to death, the bereaved family members thereof) dying prior to receiving payment of said retirement allowance; same applies hereinafter in this paragraph), when item (iii) of the preceding paragraph applies, the President may make a disposition not to pay all or part of the amount of said retirement allowance to the bereaved family members in question following consideration of the Circumstances prescribed in Article 19, paragraph (1).

3 The provisions of paragraphs (2) and (3) of Article 19 will apply mutatis mutandis to dispositions based on the provisions of paragraphs (1) and (2).

4 When a disposition not to pay part of a retirement allowance pertaining to a disposition to suspend payment in accordance with the provisions of paragraph (1) or (2) has been made, said disposition to suspend payment will be deemed to have been rescinded.

(Return of Retirement Allowance of Retired Persons)

Article 22 1 When any of the following items is applicable after the amount of a retirement allowance has been paid to persons who retired, the President may order said persons who retired to return all or part of the amount of the retirement allowance in question following consideration of the livelihood conditions of those persons who retired in addition to the Circumstances prescribed in Article 19, paragraph (1).

• (1) When said persons who retired were sentenced to imprisonment without work or a severer punishment after said retirement in connection with a criminal case pertaining to acts committed during the basic tenure of service
• (2) When said persons who retired are subject to Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement in connection with an act committed during the continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance
• (3) When the President has found that said persons who retired (excluding persons subject to Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement) committed an act that merits Disciplinary Dismissal during their continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance

2 The disposition based on the provisions of the preceding paragraph in instances when item (iii) of the same paragraph applies may be made only within five (5) years from the date of the applicable retirement.

3 The provisions of Article 20, paragraph (2) will apply mutatis mutandis to dispositions based on the provisions of paragraphs (1).

(Return of Retirement Allowance for Bereaved Family Members)

Article 23 1 When paragraph (1), item (iii) of the preceding Article is applicable after the amount of the applicable retirement allowance has been paid to the bereaved family members of persons who retired due to their death (including persons who succeeded the right to receive payment of the amount of retirement allowance pertaining to said retirement due to the persons who retired (in cases of retirement due to death, the bereaved family members thereof) dying prior to receiving payment of said retirement allowance; same applies hereinafter in this paragraph), the President may order said bereaved family members, within one (1) year from the date of the applicable retirement, to return all or part of the amount of the retirement allowance in question following consideration of the livelihood conditions of those bereaved family members in addition to the Circumstances prescribed in Article 19, paragraph (1).

2 The provisions of Article 19, paragraph (2) and paragraph (2) of the preceding Article will apply mutatis mutandis to dispositions based on the provisions of the preceding paragraph.

(Payment of Amount Equivalent to Retirement Allowance by Inheritor of Retirement Allowance Recipient)

Article 24 1 After the amount of a retirement allowance has been paid to a person who retired (in cases of retirement due to death, the bereaved family members thereof) and the person who received payment of the amount of the applicable retirement allowance (hereinafter referred to as “Retirement Allowance Recipient”) dies within six (6) months from the date of the applicable retirement without being subject to a disposition based on the provisions of Article 22, paragraph (1) or paragraph (1) of the preceding Article (excluding cases prescribed in the following paragraph and paragraph (4)) and the President notifies the inheritor of the Retirement Allowance Recipient (including a testamentary donee by universal succession; same applies hereinafter in this Article) within six (6) months from the date of the applicable retirement that there are reasonable grounds to suspect that the applicable person who retired, during their continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance, committed an act that merits Disciplinary Dismissal, provided that it is within six (6) months of the day that said notice arrives at that inheritor, the President may make a disposition to order the inheritor to pay all or part of the amount of the applicable retirement allowance on the grounds that it was found that the applicable person who retired, during their continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance, committed an act that merits Disciplinary Dismissal.

2 In cases where the Retirement Allowance Recipient (excluding bereaved family; same applies hereinafter in from this paragraph to paragraph (4)) is prosecuted with respect to a criminal case pertaining to an act committed during the basic tenure of service within six (6) months from the date of the applicable retirement (including cases that fall under Article 10, under Article 10, paragraph (1), item (i); same applies hereinafter in the following paragraph), when the Retirement Allowance Recipient dies without being subject to a disposition based on the provisions of Article 22, paragraph (1) after being sentenced to imprisonment without work or a severer punishment in said criminal case, provided that it is within six (6) months of the day of the death of said Retirement Allowance Recipient, the President may make a disposition to order the inheritor of the Retirement Allowance Recipient to pay all or part of the amount of the applicable retirement allowance on the grounds that it was found that the applicable person who retired was sentenced to imprisonment without work or a severer punishment in said criminal case.

3 In cases where the Retirement Allowance Recipient is prosecuted with respect to a criminal case pertaining to an act committed during the basic tenure of service within six (6) months from the date of the applicable retirement, when the Retirement Allowance Recipient dies without being subject to a disposition based on the provisions of Article 22, paragraph (1) after being sentenced to imprisonment without work or a severer punishment in said criminal case, provided that it is within six (6) months of the day of the death of said Retirement Allowance Recipient, the President may make a disposition to order the inheritor of the Retirement Allowance Recipient to pay all or part of the amount of the applicable retirement allowance on the grounds that it was found that the applicable person who retired was sentenced to imprisonment without work or a severer punishment in said criminal case.

4 In cases where the Retirement Allowance Recipient is subject to Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement in connection with an act committed during the continuous tenure of service as Employees that serves as the basis for computation of the amount of the applicable retirement allowance within six (6) months from the date of the applicable retirement, when the Retirement Allowance Recipient dies without being subject to a disposition based on the provisions of Article 22, paragraph (1) after being sentenced to imprisonment without work or a severer punishment in said criminal case, provided that it is within six (6) months of the day of the death of said Retirement Allowance Recipient, the President may make a disposition to order the inheritor of the Retirement Allowance Recipient to pay all or part of the amount of the applicable retirement allowance on the grounds that the applicable person who retired was subject to Disposition to Dismiss Part-Time Employees, Etc. Reemployed Prior to Mandatory Retirement in connection with said act.

5 The amount to be paid pursuant to dispositions based on the provisions of each of the preceding paragraphs shall be stipulated following consideration of the amount of the inherited property of the recipient of the applicable Retirement Allowance Recipient, the amount out of the amount of the inherited property of the recipient of the applicable Retirement Allowance Recipient that the person to be subject to a disposition based on the provisions of paragraphs (1) through (3) has acquired or is expected to acquire through inheritance or a testamentary gift, the livelihood conditions of the inheritor of the applicable Retirement Allowance Recipient, and the amount of tax pertaining to the applicable retirement allowance in addition to the circumstances prescribed in Article 19, paragraph (1). In such cases, when there are two (2) or more inheritors, the total amount to be paid by each inheritor must not exceed the amount of the applicable retirement allowance.

6 The provisions of Article 19, paragraph (2) will apply mutatis mutandis to dispositions based on the provisions of paragraphs (1) through (4).

Chapter 4 Miscellaneous Provisions

(Non-Payment of Retirement Allowance when Employees Continue to Be Employees after Retiring)

Article 25 1 In cases where Employees retired (excluding cases falling under any of the provisions of Article 19, paragraph (1)), when said Employees become Employees again on the day of retirement or the following day, no retirement allowance under these Regulations will be paid.

2 In cases Employees continued to be employees of another organization and has assumed a position at another organization due to reforms at the Institute, a consolidation of facilities, or other reasons, when it is specified in the provisions on retirement allowances at the other organization or in standards for the payment of retirement allowances at the other organization that those persons’ length of service as Employees is stipulated to be calculated as part of the length of service as employees of the other organization, no retirement allowance under these Regulations will be paid.

3 When Employees retire in a manner pursuant to Article 17, paragraph (1) and continue to be employees of an Organ of National Government, Etc., or when Employees who fall under the provisions of said Article, paragraph (2) retire and continue to be employees of an Organ of National Government, Etc., no retirement allowance under these Regulations will be paid.

4 When Employees retire in a manner pursuant to Article 18, paragraph (1) and continue to be an officer of an Incorporated Administrative Agency, Etc., or when Employees who fall under the provisions of said Article, paragraph (2) retire and continue to be an officer of an Incorporated Administrative Agency, Etc. no retirement allowance under these Regulations will be paid.

(Treatment of Fractions)

Article 26 When the retirement allowance calculated in accordance with these Regulations includes a fraction of less than one (1) yen, said fraction will be rounded down to the nearest one (1) yen.

(Matters Necessary for Implementation)

Article 27 Procedures for the payment of retirement allowances and other matters necessary for the implementation of these Regulations will be separately stipulated by the President.

Supplementary Provisions

(Enforcement Date)

1 These Regulations shall be entered into force on April 1, 2023

(Basic Amount of Retirement Allowance for Persons Who Retired with Continued Service of No More than Thirty-Five (35) Years)

2 For the time being, the basic amount of retirement allowance for persons who retired with continued service of at least thirty-five (35) years shall be the amount obtained by individually multiplying the amount calculated pursuant to Article 6 through Article 10, and paragraph (7) through paragraph (10) of the Supplementary Provisions by 83.7/100. In such cases, the term “preceding Article” contained in Article 15 shall be read as “preceding Article and paragraph (2) of Supplementary Provisions.”

(Basic Amount of Retirement Allowance for Persons Who Retired with Continued Service of at Least Thirty-Six (36) Years but No More than Forty-Two (42) Years)

3 For the time being, the basic amount of retirement allowance for persons who retired in a manner that falls under the provisions of Article 6, paragraph (1) with continued service of at least thirty-six (36) years but no more than forty-two (42) years shall be the amount obtained by multiplying the amount calculated pursuant to said paragraph, or, Article 9, and paragraph (9) of the Supplementary Provisions by the ratio provided for in the preceding paragraph.

(Basic Amount of Retirement Allowance for Persons Who Retired with Continued Service of Over Thirty-Five (35) Years)

4 For the time being, the basic amount of retirement allowance for persons who retired in a manner that falls under the provisions Article 8, or, paragraph (8) of the Supplementary Provisions, paragraph (1) with continued service of over thirty-five (35) shall be the amount obtained by multiplying the amount calculated in accordance with the examples in the provisions of paragraph (2) of the Supplementary Provisions with those persons’ length of service considered to be thirty-five (35) years.

(Monthly Salary that Has Been Reduced or Revised)

5 If the monthly salary of persons who retired has been reduced due to a reduction or revision of monthly salary during the basic tenure of service of those persons, when the persons were subject to regulations establishing that an amount equivalent to the difference between the monthly salary of those persons prior to and following reduction is to be paid in cases where the former does not reach the latter, or to standards for the payment of salaries equivalent thereto, said difference shall not be included in the monthly salary under these Regulations. However, this may not apply to monthly salary included in the monthly base salary for Employees provided for in Article 15, paragraph (2) and salary separately stipulated by the President as equivalent to monthly salary included in the monthly base salary for other employees provided for in said paragraph.

(Retirement Allowance for Persons Whose Monthly Salary Amount Exceeds Amount Separately Stipulated by President)

6 For the time being, with respect to the application of the provisions of Article 14, paragraph (4), item (v) and paragraph (2) of the Supplementary Provisions to persons listed in item (v) , the term “8/100” contained in said item shall be replaced with “8.3/100,” and the term “paragraph (2) of the Supplementary Provisions” contained in said paragraph shall be replaced with “paragraph (2) and paragraph (6) of the Supplementary Provisions.”

(Retirement Allowance when Retiring at Age Sixty (60) or Older with Continued Service of at Least Eleven (11) Years but Less than Twenty-Five (25) Years)

7 For the time being, the provisions of Article 7, paragraph (1) will apply mutatis mutandis to the basic amount of retirement allowance to persons with continued service of at least eleven (11) years but less than twenty-five (25) years who retired on or after the day on which they reached the age of sixty (60) without any illegality on the part of those persons (excluding persons who have retired from a position with no stipulation on mandatory retirement age and persons who fall under the provisions of said paragraph or paragraph (2) of said Article). With respect to the application of the provisions of Article 6 in such cases, “or Article 8” contained in Article 6, paragraph (1) shall be read as “Article 8, or, paragraph (7) of the Supplementary Provisions.”

(Retirement Allowance when Retiring at Age Sixty (60) or Older with Continued Service of at Least Twenty-Five (25) Years)

8 For the time being, the provisions of Article 8, paragraph (1) will apply mutatis mutandis to the basic amount of retirement allowance to persons with continued service of at least twenty-five (25) years who retired on or after the day on which they reached the age of sixty (60) without any illegality on the part of those persons (excluding persons who have retired from a position with no stipulation on mandatory retirement age and persons who fall under the provisions of paragraph (1) or paragraph (2) of said Article). With respect to the application of the provisions of Article 6 in such cases, “or Article 8” contained in Article 6, paragraph (1) shall be read as “Article 8, or, paragraph (8) of the Supplementary Provisions.”

(Revision of Monthly Salary under Article 4 Supplementary Provisions of Payment Regulations for Regular Employees)

9 Revisions of the monthly salary of employees in accordance with paragraph 4 of the Supplementary Provisions of the Payment Regulations for Regular Employees or standards for the payment of salaries equivalent thereto shall not constitute a reduction or revision of the monthly salary.