Fukushima Institute for Research, Education and Innovation
Payment Regulations for Regular Employees

Regulations No. 22 of 2023
April 1, 2023
Last revised: December 25, 2023

Table of Contents

• Chapter 1 General Provisions (Articles 1 to 3)
• Chapter 2 Payroll (Article 4 to Article 33)
• Chapter 3 Special Provisions for Payroll (Articles 34 to 42)
• Chapter 4 Miscellaneous Provisions (Article 43)

Chapter 1 General Provisions

(Purpose)

Article 1 In accordance with the provisions of Article 50-10, Paragraph 2 of the General Rule Act for Independent Administrative Corporations (Act No. 103 of 1999), as applied mutatis mutandis pursuant to Article 125 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012), the purpose of these Regulations is to establish the criteria for the payment of payroll to the employees (to whom the Fukushima Institute for Research, Education and Innovation Rules of Employment (Regulation No. 19; hereinafter referred to as the "Rules of Employment") apply (excluding employees to whom the Fukushima Institute for Research, Education and Innovation Payment Regulations for Researchers (Regulation No. 23; hereinafter referred to as the “Payroll Regulations for Researchers”) apply); hereinafter referred to as "Employees") of the Fukushima Institute for Research, Education and Innovation (hereinafter referred to as the "Institute").

(Payroll Category)

Article 2 The payroll of employees shall consist of salary and various allowances. Various allowances refer to management allowance, duty allowance, executive allowance, dependents allowance, regional transfer allowance, long-distance transfer allowance, housing allowance, commuting allowance, unaccompanied relocation allowance, special work allowance, overtime work allowance, holiday pay, night shift allowance, overnight duty allowance, manager's contingency allowance, year-end allowance, diligence allowance, performance allowance, cold district allowance, and allowance for work from home, etc.

(Payment Method of Payroll)

Article 3 1 With respect to Employees' payroll, the amount to be deducted in accordance with laws and ordinances shall be deducted therefrom, and the amount after such deduction shall be paid directly to the Employees in cash.

2 Notwithstanding the provisions of the preceding paragraph, if Employees so request, their payroll shall be paid by way of transfer to their deposit or savings accounts.

Chapter 2 Payroll

(Salary)

Article 4 1 Salary shall be paid on a monthly basis in the amount specified in the Employees' Salary Schedule (Exhibit 1) and the Executive Officers' Salary Schedule (Exhibit 2). The Employees' Salary Schedule shall apply to all Employees other than those to whom the Executive Officer Salary Schedule applies, and the Executive Officers' Salary Schedule shall apply to Employees who are Executive Officers.

2 The duties of Employees shall be classified into the job grades specified in the Salary Schedule (for Employees subject to the Executive Officers' Salary Schedule, level-based salary specified in the said schedule) based on the degree of complexity, difficulty, and responsibility associated with the duties, and the President shall separately determine the standard duties to be used as the basis for such classification.

Article 5 1 The grade and level of the Employees' Salary shall be determined by the President, considering the Employees' ability and experience, as well as the complexity, difficulty, and responsibility associated with their duties; provided, however, that if it is difficult to make a decision based on the grade and level of the amounts in the Salary Schedule, the amount shall be determined by the President.

2 Pay raise, promotion, and salary reduction for employees shall be carried out as determined separately by the President.

(Fixed Date of Salary Payment)

Article 6 1 The fixed date of salary payment shall be the 16th of each month.

2 When the fixed date of payment stipulated in the preceding paragraph falls on a holiday stipulated in Article 22 of the Rules of Employment (hereinafter referred to as "Holiday"), the fixed date of payment shall be any day on or after the 15th day of the month, other than the holiday nearest to such day.

(Pro-rata Calculation of Salary)

Article 7 1 Newly hired Employees shall be paid Salary from the date of their employment, and those whose Salary amount has changed due to a pay raise or pay reduction shall be paid the newly determined amount from the date thereof.

2 When an Employee retires or is dismissed, Salary shall be paid until the date of retirement or dismissal (except for retirement due to death).

3 In the event an Employee dies, Salary shall be paid until the month of death.

4 If Salary is paid pursuant to the provisions of Paragraph 1 or 2 and is not paid from the first day of a month or until the last day of a month, the Salary amount shall be calculated on a pro-rata basis according to the number of days after deducting Sundays and Saturdays, Holidays stipulated in Article 23, Paragraph 2 of the Rules of Employment, and Sundays and Saturdays that are substituted for such days pursuant to Article 30, Paragraph 1 of the Rules of Employment from the number of actual days during the period.

(Management Allowance)

Article 8 1 Management Allowance shall be paid on a monthly basis to Employees in supervisory or managerial positions separately designated by the President (hereinafter referred to as "Supervisory Employees"), and according to the particular nature of their position.

2 The monthly amount of Management Allowance set forth in the preceding paragraph shall not exceed 25/100 of the monthly salary of the highest level of the job grade in which the Supervisory Employee is ranked.

3 The provisions of Articles 6 and 7 shall apply mutatis mutandis to the payment of Management Allowance under the preceding paragraphs. In this case, "Salary" in Articles 6 and 7 shall be read as "Management Allowance.”

(Duty Allowance)

Article 9 1 Duty Allowance shall be a monthly amount determined by the President that is paid to Employees carrying out duties determined by the President.

2 The provisions of Articles 6 and 7 shall apply mutatis mutandis to the payment of Duty Allowance under the preceding paragraph. In this case, "Salary" in Articles 6 and 7 shall be read as "Duty Allowance.”

(Executive Allowance)

Article 10 1 Executive Allowance shall be paid on a monthly basis, and shall be determined by the President and paid to employees covered by the Executive Officers' Salary Schedule by considering their abilities, experience, and responsibilities in a comprehensive manner.

2 The provisions of Articles 6 and 7 shall apply mutatis mutandis to the payment of Executive Allowance under the preceding paragraph. In this case, "Salary" in Articles 6 and 7 shall be read as "Executive Allowance.”

(Dependents Allowance)

Article 11 1 Dependents Allowance shall be paid to Employees with dependents (excluding Employees to whom the Executive Officers' Salary Schedule applies and Employees rehired before retirement; the same shall apply hereinafter in this Article and Article 12); provided, however, that Dependents Allowance for dependents who fall under any of the following Items 1 and 3 to 6 (hereinafter referred to as "Dependent Spouse, Parents, etc.") shall not be paid to Employees separately determined by the President.

2 For the payment of Dependents Allowance, the following persons who have no other source of livelihood and are mainly supported by the Employees shall be deemed as their dependents:

• (1) Spouse (including those who have not submitted a marriage notification but are in a de facto marital relationship; the same shall apply hereinafter)
• (2) Child within the period up to the first March 31st after the date of reaching 22 years of age
• (3) Grandchild within the period up to the first March 31st after the date of reaching 22 years of age
• (4) Parent/grandparent who is 60 years of age or older
• (5) Sibling within the period up to the first March 31st after the date of reaching 22 years of age
• (6) Person with a severe mental or physical disability

3 The monthly amount of Dependents Allowance shall be 6,500 yen per person for a Dependent Spouse, Parents, etc. (3,500 yen in the case of Employees to whom the Employees' Salary Schedule applies and whose job grade is Grade 8 (excluding Employees separately determined by the President; hereinafter referred to as "Grade 8 Employees")), and 10,000 yen per person for dependents who fall under Item 2 of the preceding paragraph (hereinafter referred to as "Dependent Child").

4 For Dependent Children within the period from the first April 1 after the date of reaching the age of 15 to the first March 31 after the date of reaching the age of 22 (hereinafter referred to as the "Specified Period"), the monthly Dependents Allowance shall, notwithstanding the provision of the preceding paragraph, be the amount obtained by multiplying 5,000 yen by the number of said Dependent Children who fall within the Specified Period and then adding such amount to the amount under the same paragraph.

Article 12 1 If a newly hired Employee has a dependent (in the case of Employees separately determined by the President, limited to a Dependent Child), if Employees separately determined by the President have come to no longer be designated by the President and have a Dependent Spouse, Parents, etc., or if any of the following facts occur to Employees, such Employees shall immediately notify the President or a person delegated by the President.

• (1) A person has newly qualified as a dependent (except in cases where an Employee separately determined by the President has a person who has come to qualify as a Dependent Spouse, Parents, etc.)
• (2) A person no longer meets the requirements to be a dependent (except in cases where a Dependent Child or a Dependent Relative who falls under Item 3 or 5 of Paragraph 2 of the preceding Article becomes disqualified as a Dependent Child due to the elapse of the first March 31st after the date of reaching the age of 22, or where Employees separately determined by the President have a person who has come to no longer qualify as a Dependent Spouse, Parents, etc.)

2 Payment of Dependents Allowance shall, for a new Employee with dependents, commence on the date of employment (in the case of Employees separately determined by the President, limited to a Dependent Child); if Employees separately determined by the President have come to no longer be designated by the President and have a Dependent Spouse, Parents, etc., and do not have any Dependent Child to whom the notification pursuant to the provision of the preceding paragraph pertains, the date on which such Employee has come to no longer be an Employee who is separately determined by the President; if Employees have no dependent (in the case of Employees separately determined by the President, limited to a Dependent Child) pertaining to the notification under the said paragraph and the facts listed in Item 1 of the said paragraph occur to such Employee, the month following the month that includes the date of such fact (or, if such date is the first day of the month, the month that includes the date of such fact). If Employees receiving Dependents Allowance retire or are dismissed, the payment shall end on the date of retirement or dismissal, respectively; if Employees, who are not separately determined by the President and become Employees otherwise designated by the President, have a Dependent Spouse, Parents, etc. to whom the notification pursuant to the provision of the said paragraph pertains, but are without a Dependent Child to whom the notification pursuant to the provision of the said paragraph pertains, the date on which such Employee becomes an Employee separately determined by the President; if all dependents (in the case of Employees separately determined by the President, limited to a Dependent Child) to whom the notification pursuant to the provision of the said paragraph pertains have ceased to qualify as dependents of Employees receiving Dependents Allowance, the month following the month that includes the date of such fact (or, if such date is the first day of the month, the month that includes the date of such fact); provided, however, that if the notification pursuant to the provision of the said paragraph is made after 15 days have elapsed from the date of the fact pertaining thereto, Dependents Allowance shall be paid from the month following the month that includes the receipt of such notification (if such date is the first day of the month, the month that includes such date).

3 In cases where any of the following events occurs, the amount of Dependents Allowance shall be revised from the month following the month in which such event occurred (or, if such event occurred on the first day of the month, the month in which such event occurred). The proviso to the preceding paragraph shall apply mutatis mutandis to the revision of the amount of Dependents Allowance if any of the events listed in Item 1 or Item 3 occurs.

• (1) The facts listed in Paragraph 1, Item 1 occur again to the Employees receiving Dependents Allowance
• (2) A dependent relative of Employees receiving Dependents Allowance (for Employees separately determined by the President, limited to a Dependent Child), for whom a notification has been submitted in accordance with the provisions of Paragraph 1, comes to no longer qualify as a dependent relative
• (3) Employees separately determined by the President with a Dependent Spouse, Parents, etc. or a Dependent Child, to whom the notification under paragraph 1 pertains, have become Employees not separately determined by the President
• (4) Grade 8 Employees with a Dependent Spouse, Parents, etc., to whom the notification under paragraph 1 pertains, have become Employees other than Grade 8 Employees and those separately determined by the President
• (5) Employees, other than those separately determined by the President, with a Dependent Spouse, Parents, etc. or a Dependent Child, to whom the notification under Paragraph 1 pertains, have become Employees separately determined by the President
• (6) Employees, other than Grade 8 Employees and those separately determined by the President, with a Dependent Spouse, Parents, etc., to whom the notification under Paragraph 1 pertains, have become Grade 8 Employees.
• (7) An Employee's Dependent Child, to whom the notification under paragraph 1 pertains and whose age was not within the Specified Period, has become a child within the Specified Period

(Regional Transfer Allowance)

Article 13 1 In the event that former National Government Employees and Local Government Employees stipulated in Paragraph 1, Article 3 of the Local Public Service Act (Law No. 261 of 1950), belonging to the non-career track stipulated in Article 2 of the National Public Service Act (Law No. 120 of 1947), or Employees of an incorporated administrative agency, etc. separately determined by the President, who work in a region separately determined by the President (hereinafter referred to as the "National Government Employees, etc."), become Employees (excluding Employees who are subject to the mandatory retirement age stipulated in Article ● of the Rules of Employment, Employees who are subject to the Executive Officers' Salary Schedule, and Employees rehired prior to retirement; the same shall apply hereinafter in this Article) to whom these Regulations continue to apply due to planned personnel exchanges, etc. (limited to the case where these Employees have been employed for more than six months in the same area where they were employed on the day before the day they became Employees, or in any other case that the President deems necessary to maintain balance with the said case), Regional Transfer Allowance shall be paid in a monthly amount obtained by multiplying the sum of the monthly amount of Salary, Duty Allowance and Dependents Allowance by a rate separately determined by the President.

2 The provisions of Articles 6 and 7 shall apply mutatis mutandis to the payment of Regional Transfer Allowance under the preceding paragraphs. In this case, "Salary" in Articles 6 and 7 shall be read as "Regional Transfer Allowance.”

(Long-Distance Transfer Allowance)

Article 14 1 In the case where Employees (excluding Employees to whom the Executive Officers' Salary Schedule applies; the same shall apply hereinafter in this Article) are transferred to a different office of the Institute where they work, or the office of the Institute where they work is relocated (hereinafter in this Article referred to as "Transfer, etc."), if the distance between the offices of the Institute (the distance between the location of the office of the Institute where the Employee was working on the day before the date of Transfer, etc. and the location of the office of the Institute where the Employee will work immediately after such Transfer, etc.; the same shall apply hereinafter in this paragraph) and the distance between the residence and the office of the Institute (the distance between the residence immediately before the Transfer, etc. and the location of the office of the Institute where the employee will work immediately after the said Transfer, etc.; the same shall apply hereinafter in this paragraph), both calculated as separately determined by the President for the transfer or relocation, is 60 kilometers or more (including cases where the distance between the residence and the office of the Institute is less than 60 kilometers but the President separately determines that such case is equivalent to a case where the distance between the residence and the office of the Institute is 60 kilometers or more in consideration of the time required for commuting), Employees shall be paid a Long-Distance Transfer Allowance, which is the total monthly amount of Salary, Duty Allowance, and Dependents Allowance multiplied by the rate specified in the following items according to the distance between the offices involved in the said Transfer, etc., for a period of three years from the date of said Transfer, etc.; provided, however, that this shall not apply in cases where the President separately determines that it is not appropriate to pay a Long-Distance Transfer Allowance, such as when the employee is scheduled to be transferred within a certain period of time to the office of the Institute where he/she worked on the day before the date of the transfer.

• (1) ≥ 300km 10/100
• (2) ≥ 60km < 300km 5/100

2 Among the Employees to whom the Long-Distance Transfer Allowance is granted pursuant to the provision of the preceding paragraph, for those who will receive another Long-Distance Transfer Allowance pursuant to the provision of the preceding paragraph due to Transfer, etc. during the period three years from the date of the Transfer, etc. (hereinafter in this paragraph referred to as "Re-Transfer, etc.") pertaining to said payment (hereinafter in this paragraph referred to as "Initial Long-Distance Transfer, etc."), if the rate of Long-Distance Transfer Allowance for such Re-Transfer, etc. exceeds or equals the rate of Long-Distance Transfer Allowance for the Initial Long-Distance Transfer, etc., Long-Distance Transfer Allowance for the Initial Long-Distance Transfer, etc. shall not be paid after the date of such Re-Transfer, etc.; if the rate of Long-Distance Transfer Allowance for such Re-Transfer, etc. is less than that of the Initial Long-Distance Transfer, etc., the Long-Distance Transfer Allowance for such Re-Transfer, etc. shall not be paid for the period during which the Long-Distance Transfer Allowance for the Initial Long-Distance Transfer, etc. is paid.

3 Former National Government Employees, etc. who became Employees to whom these Regulations continue to apply through planned personnel exchanges, etc., or those who have had a change in work location that is separately determined by the President to be equivalent to a Transfer, etc. shall, as determined by the President, receive Long-Distance Transfer Allowance in accordance with the provisions of the preceding two paragraphs.

4 If Employees to whom the Long-Distance Transfer Allowance is granted pursuant to the provisions of the preceding three paragraphs are also Employees to whom the Regional Transfer Allowance is granted pursuant to the provisions of the preceding Article, the rate of Long-Distance Transfer Allowance shall be the rate obtained by subtracting the rate of said Regional Transfer Allowance from that of Long-Distance Transfer Allowance pursuant to the provisions of the preceding three paragraphs. If the rate of Long-Distance Transfer Allowance paid under the preceding three paragraphs is less than or equal to that of said Regional Transfer Allowance, the Long-Distance Transfer Allowance shall not be paid.

5 The provisions of Articles 6 and 7 shall apply mutatis mutandis to the payment of Regional Transfer Allowance under the preceding paragraphs. In this case, "Salary" in Articles 6 and 7 shall be read as "Long-Distance Transfer Allowance.”

(Housing Allowance)

Article 15 1 Housing Allowance shall be paid to Employees who fall under any of the following (excluding Employees to whom the Executive Officers' Salary Schedule applies and Employees rehired before retirement; the same shall apply hereinafter in this Article).

• (1) Employees who rent a house (including rooms for rent; the same shall apply in the following item) for their own residence and pay a monthly rent (including the usage fee; the same shall apply hereinafter) exceeding 16,000 yen (excluding Employees separately designated by the President)
• (2) Employees who receive Unaccompanied Relocation Allowance under Article 17, Paragraph 1, and who rent a house for their spouse to live in and pay a monthly rent exceeding 16,000 yen (except for housing determined separately by the President)

2 The monthly amount of Housing Allowance shall be the amount specified in each of the following items according to the following Employee category (in the case of Employees who fall under any of the following, the total amount specified in the respective items).

• (1) Employees listed in Item 1 of the preceding paragraph: An amount equivalent to the following amounts (rounded down to the nearest 100 yen) for each of the following Employee categories
  a Employees paying 27,000 yen or less per month in rent: Monthly rent less 16,000 yen
  b Employees paying over 27,000 yen per month in rent: One half of the amount obtained by deducting 27,000 yen from the monthly rent (or 17,000 yen if one half of the deducted amount exceeds 17,000 yen), plus 11,000 yen
• (2) Employees listed in Item 2 of the preceding paragraph: An amount equivalent to half of the amount calculated in accordance with the preceding item (any fraction less than 100 yen shall be rounded down to the nearest 100 yen)

3 The provisions of Article 6 shall apply mutatis mutandis to the payment of Housing Allowance under the preceding paragraphs. In this case, "Salary" in Article 6 shall be read as "Housing Allowance”; provided, however, that if the payment cannot be made on the fixed date of salary payment due to the fact that Housing Allowance cannot be confirmed by such date or for other reasons, it may be paid after such date.

(Commuting Allowance)

Article 16 1 Commuting Allowance shall be paid to the following Employees.

• (1) Employees who regularly bear fares or charges (hereinafter referred to as "Fares, etc.") for commuting by public transportation or toll roads (hereinafter referred to as "Transportation, etc." in this paragraph through Paragraph 3) (excluding Employees other than those who have extreme difficulty in commuting to work without Transportation, etc., and whose commuting distance is less than 2 kilometers one way by foot without Transportation, etc., and those who are listed in Item 3)
• (2) Employees who regularly use automobiles, other motorized transportation, or bicycles (excluding those owned by the Institute; hereinafter in this Article referred to as "Automobile, etc.") to commute to work (excluding Employees other than those who have extreme difficulty in commuting to work without an Automobile, etc., and whose commuting distance is less than 2 kilometers one way by foot without using an Automobile, etc., and those who are listed in the following item)
• (3) Employees who regularly bear Fares, etc. for commuting by Transportation, etc. and use an Automobile, etc. (excluding Employees other than those who have extreme difficulty in commuting to work without using Transportation, etc. or an Automobile, etc., and whose commuting distance is less than 2 kilometers one way by foot without using Transportation, etc. and an Automobile, etc.)

2 The amount of Commuting Allowance shall be the amount specified in each of the following items according to the Employee category listed in the respective items.

• (1) Employees listed in Item 1 of the preceding paragraph: The amount equivalent to the Fares, etc. required for commuting by such Employees for the Payment Unit Period calculated as separately determined by the President (hereinafter referred to as "Amount Equivalent to Fares, etc." in this item and the following paragraph); provided, however, that if the amount obtained by dividing the Amount Equivalent to Fares, etc. by the number of months (hereinafter referred to as "Amount Equivalent to Fares, etc. per Month" in this item and Item 3) in the Payment Unit Period exceeds 55,000 yen, the amount obtained by multiplying 55,000 yen by the number of months in the Payment Unit Period for each Payment Unit Period (If the amount of Fares, etc. is calculated on the assumption that the said Employees use more than one kind of Transportation, etc., and the total Amount Equivalent to Fares, etc. per Month exceeds 55,000 yen, the amount obtained by multiplying 55,000 yen by the number of months in the Payment Unit Period for the longest Payment Unit Period for the person's Commuting Allowance)
• (2) Employees listed in Item 2 of the preceding paragraph: The amount determined separately for each of the following Employee categories for the Payment Unit Period (For Employees who receive Allowance for Work from Home, etc. in accordance with the provisions of Article 33 and Employees rehired before retirement (limited to Employees separately determined by the President by considering the number of commuting trips per Payment Unit Period), the amount obtained by subtracting the amount multiplied by a rate separately determined by the President)
  a Employees whose distance of travel by Automobile, etc. (hereinafter referred to as "distance of travel" in this item) is less than 5 kilometers one way 2,000 yen
  b Employee whose distance of travel is 5 kilometers or more but less than 10 kilometers one way 4,200 yen
  c Employee whose distance of travel is 10 kilometers or more but less than 15 kilometers one way 7,100 yen
  d Employee whose distance of travel is 15 kilometers or more but less than 20 kilometers one way 10,000 yen
  e Employee whose distance of travel is 20 kilometers or more but less than 25 kilometers one way 12,900 yen
  f Employee whose distance of travel is 25 kilometers or more but less than 30 kilometers one way 15,800 yen
  g Employee whose distance of travel is 30 kilometers or more but less than 35 kilometers one way 18,700 yen
  h Employee whose distance of travel is 35 kilometers or more but less than 40 kilometers one way 21,600 yen
  i Employee whose distance of travel is 40 kilometers or more but less than 45 kilometers one way 24,400 yen
  j Employee whose distance of travel is 45 kilometers or more but less than 50 kilometers one way 26,200 yen
  k Employee whose distance of travel is 50 kilometers or more but less than 55 kilometers one way 28,000 yen
  l Employee whose distance of travel is 55 kilometers or more but less than 60 kilometers one way 29,800 yen
  m Employee whose distance of travel is 60km or more one way 31,600 yen
• (3) Employees listed in Item 3 of the preceding paragraph: According to the category separately determined by the President, considering circumstances such as the commuting distance, the distance of travel by Transportation, etc. and Automobile, etc., if the commuter does not travel by Transportation, etc. and commutes to work by walking without using an Automobile, etc., the amount specified in the preceding two items (if the total of the amount Equivalent to Fares, etc. per Month and the amount specified in the preceding item exceeds 55,000 yen, the amount obtained by multiplying 55,000 yen by the number of months for the longest payment unit period of the Commuting Allowance for such Employees), Item 1, or the preceding item

3 Among Employees whose commuting circumstances have changed as a result of being assigned to an office of the Institute in a different region accompanying their employment as an Employee, transfer to a different office of the Institute, or relocation of the office of the Institute where the Employee works, and who are separately designated by the President, for those Employees listed in Item 1 or 3 of Paragraph 1, who use special express trains, such as Shinkansen railway, high-speed expressways, and other Transportation, etc. (in Item 1 and the following paragraph, "Shinkansen Railway, etc."), which are recognized as contributing to the improvement of commuting circumstances to a considerable extent in light of the standards separately determined by the President, and regularly bear special charges, etc. (Fares, etc. for such use less the amount equivalent to the Fares, etc., which is the basis for the calculation of the Amount Equivalent to Fares, etc.; the same shall apply in item 1 and the following paragraph) related to such use, to commute to and from the residence (including a residence separately determined by the President as equivalent to said residence) immediately preceding such transfer or relocation of the office of the Institute, the amount of Commuting Allowance shall be the amount specified in each of the following items according to the category of Commuting Allowance listed in each such item, notwithstanding the provisions of the preceding paragraph.

• (1) Commuting Allowance for Shinkansen Railway, etc.: An amount equivalent to one half of the amount of special charges, etc. required for commuting by such Employees for the Payment Unit Period calculated as separately determined by the President; provided, however, that if the amount obtained by dividing the Amount by the number of months (hereafter referred to as “Amount Equivalent to 1/2 of the Special Charge, etc. per Month”) in the Payment Unit Period exceeds 20,000 yen, the amount obtained by multiplying 20,000 yen by the number of months in the Payment Unit Period for each Payment Unit Period (if the amount of Special Charge, etc. is calculated on the assumption that the said Officer uses more than one Shinkansen Railway, etc., and the total Amount Equivalent to 1/2 of the Special Charge, etc. per Month exceeds 20,000 yen, the amount obtained by multiplying 20,000 yen by the number of months for the longest payment unit period of the Commuting Allowance for Shinkansen Railway, etc. of the said Officer)
• (2) Commuting Allowance other than the Commuting Allowance listed in the preceding item: Amount as prescribed in the preceding paragraph

4 Commuting Allowance shall be paid on the fixed date of salary payment set forth in Article 6, Paragraph 1 of the first month of the Payment Unit Period. Provided, however, that if the payment cannot be made on the fixed date of payment due to the fact that Commuting Allowance cannot be confirmed by the fixed payment date or for other reasons, it may be paid after the fixed payment date.

5 In the event that an Employee to whom Commuting Allowance is paid retires or is dismissed, or in the event of other reasons separately determined by the President, the Employee shall be required to return the amount separately determined by the President by considering the period after such event that falls within the payment unit period.

6 In this Article, the "payment unit period" shall mean a period separately determined by the President on a monthly basis, not exceeding six (6) months, as the payment unit for Commuting Allowance (one (1) month in the case of Commuting Allowance for an Automobile, etc.)

(Unaccompanied Relocation Allowance)

Article 17 1 Among Employees who have moved to a new residence accompanying their employment with the Institute, transfer from one office of the Institute to another, or relocation of the office of the Institute where they work, and who have become separated from their spouse due to a parent's illness or other unavoidable circumstances as determined separately by the President, and are considered to have difficulty in commuting from their residence immediately before the transfer or relocation of the office of the Institute to the office of the Institute where they work immediately after the transfer or relocation of the office of the Institute, in light of the standards separately determined by the President, considering the commuting distance and other factors, Unaccompanied Relocation Allowance shall be paid to those Employees who are living unaccompanied by family on a regular basis; provided, however, that this shall not apply if commuting from the spouse's residence to the office of the Institute where they work is not deemed difficult in light of the standards separately determined by the President, considering the commuting distance and other factors.

2 The monthly amount of the Unaccompanied Relocation Allowance shall be 30,000 yen (in the case of Employees whose distance calculated as separately determined by the President between the Employees' residence and the spouse's residence is more than the distance separately determined by the President (hereinafter simply referred to as the “Transportation Distance”), the amount obtained by adding the amount determined separately by the President according to the category of the Transportation Distance within a limit not exceeding 70,000 yen).

3 The provisions of Article 6 shall apply mutatis mutandis to the payment of Unaccompanied Relocation Allowance under the preceding paragraphs. In this case, "Salary" in Article 6 shall be read as "Unaccompanied Relocation Allowance”; provided, however, that if the payment cannot be made on the fixed date of salary payment due to the fact that Unaccompanied Relocation Allowance cannot be confirmed by such date or for other reasons, it may be paid after such date.

(Special Work Allowance)

Article 18 1 Employees (except for those Employees who are subject to the Executive Officers' Salary Schedule) who are engaged in extremely dangerous, unpleasant, unhealthy, or difficult work or other extremely special work that requires special consideration in terms of payroll, and for which it is inappropriate to consider the nature of the special work in their Salary, shall receive Special Work Allowance in accordance with the nature of such work.

2 Special Work Allowance shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Reduction of Payroll)

Article 19 Employees shall, when absent from work, be paid a reduced amount of payroll per hour of absence, as stipulated in Article 24, for each hour of absence from work, except in the case of compensatory leave stipulated in Article 29 of the Rules of Employment, holidays (including holidays that have been substituted for such days in accordance with the provisions of Article 30, Paragraph 1 of the same Rules), or leave, upon request in accordance with Articles 31 to 33 of the said Rules, or otherwise as specifically approved for such absence from work.

(Overtime Work Allowance)

Article 20 1 For Employees who are ordered to work in excess of their regular working hours, Overtime Work Allowance shall be paid in the amount obtained by multiplying the payroll amount per hour of work stipulated in Article 24 by a rate corresponding to the following categories of work performed in excess of regular working hours (if such work is performed between 10:00 p.m. and 5:00 a.m. of the following day, a rate to which 25/100 is added).

• (1) Work on days regular work hours are assigned (excluding days on which Holiday Pay is provided to Employees who work during their regular work hours pursuant to the following Article; the same shall apply in the following paragraph) 125/100
• (2) Work other than the preceding item 135/100

2 Regarding the application of the preceding paragraph to work performed by Employees rehired before retirement in excess of their regular working hours on a day on which they are assigned regular working hours, until the total of the hours of such work and the regular working hours on the day on which such work is performed reaches 7 hours and 45 minutes, “a rate corresponding to the following categories of work performed in excess of regular working hours” shall be replaced with "100/100".

3 For Employees who are ordered to work in excess of their regular working hours for over 60 hours in a month, Overtime Work Allowance shall, regardless of the provision of Paragraph 1, be paid in the amount obtained by multiplying the payroll amount per hour of work stipulated in Article 24 by 150/100 for all hours worked in excess of 60 hours (if such work is performed between 10:00 p.m. and 5:00 a.m. of the following day, 175/100).

4 In the case of Employees or Supervisory Employees to whom the Executive Officers' Salary Schedule applies, Overtime Work Allowance listed in the preceding paragraphs shall not be paid; provided, however, that they shall, if they have worked between 10:00 p.m. and 5:00 a.m. of the following day, be paid the amount obtained by multiplying the amount of payroll per hour of work stipulated in Article 24 by 25/100 for each hour worked.

5 Overtime Work Allowance shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Holiday Pay)

Article 21 1 For Employees (excluding Employees and Supervisory Employees to whom the Executive Officers' Salary Schedule applies; the same shall apply hereinafter in this Article) who are ordered to work during regular working hours on holidays and New Year's holidays (including Holidays and New Year's Holidays that have been moved to the days specified in Article 30, Paragraph 1 of the Rules of Employment) under the Act on National Holidays, Holiday Pay shall be paid for all hours worked during regular working hours in an amount equal to 135/100 of the payroll amount per hour of work stipulated in Article 24 for each hour worked. The same shall apply to Employees who work on days determined by the President as equivalent to such days.

2 Holiday Pay shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Night Shift Allowance)

Article 22 1 For Employees who are ordered to work between 10:00 p.m. and 5:00 a.m. of the following day as their regular working hours, Night Shift Allowance of 25/100 of the payroll amount per hour of work stipulated in Article 24 shall be paid for each hour worked during regular working hours.

2 Night Shift Allowance shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Fractions in Calculation of Payroll Amount, etc. per Hour of Work)

Article 23 In calculating the amount of payroll per hour of work stipulated in Article 19 and the amount of Overtime Work Allowance, Holiday Pay, or Night Shift Allowance to be paid per hour of work stipulated in Article 20 through the preceding Article, any fraction less than 50 sen in such amount shall be rounded down, and any fraction of 50 sen or more but less than one (1) yen shall be rounded up to one (1) yen.

(Calculation of Payroll Amount, etc. per Hour of Work)

Article 24 The amount of payroll per hour of work stipulated in Articles 19 through 22 shall be the sum of monthly amounts for Salary, Regional Transfer Allowance and Long-Distance Transfer Allowance, Duty Allowance, Executive Allowance, Special Work Allowance, Cold District Allowance, and Allowance for Work from Home, etc. corresponding to the monthly Salary, divided by the average number of prescribed working hours per month during the year.

(Overnight Duty Allowance)

Article 25 1 For Employees (excluding those Employees to whom the Executive Officers' Salary Schedule applies; the same shall apply hereinafter in this Article) who are ordered to work on overnight duty (excluding the following duty), Overnight Duty Allowance shall be paid in the amount separately determined by the President for each shift of overnight duty.

2 The work set forth in the preceding paragraph shall not be included in those set forth in Articles 20 through 22.

3 If Employees have worked between 10:00 p.m. and 5:00 a.m. of the following day, the amount obtained by multiplying the amount of payroll per hour of work stipulated in Article 24 by 25/100 for each work hour shall be included in the Overnight Duty Allowance stipulated in Paragraph 1.

4 Overnight Duty Allowance shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Manager's Contingency Allowance)

Article 26 1 If Supervisory Employees work on holidays (including holidays transferred in accordance with the provisions of Article 30, Paragraph 1 of the Rules of Employment; hereinafter referred to as "Holiday, etc." in the following paragraph) due to temporary or emergency needs or other administrative and business needs of the Institute, Manager's Contingency Allowance shall be paid to such Employees.

2 In addition to the cases provided for in the preceding paragraph, if Supervisory Employees work between midnight and 5:00 a.m. on a day other than a Holiday, etc. and outside their regular working hours due to disaster response or other temporary or emergency needs, Manager's Contingency Allowance shall be paid to such Employees.

3 The amount of Manager's Contingency Allowance shall be the amount specified in each of the following items according to the categories listed in the respective items.

• (1) In the case set forth in Paragraph 1: The amount separately determined by the President within a limit not exceeding 12,000 yen per service in the said paragraph (In the case of Employees who have worked as separately determined by the President in consideration of the time spent on the said work, the amount obtained by multiplying 150/100 by each amount)
• (2) In the case set forth in the preceding paragraph: The amount separately determined by the President within a limit not exceeding 6,000 yen per service in the said paragraph

4 Manager’s Contingency Allowance shall be paid for the payroll period in 1. on the fixed date of salary payment in the next payroll period; provided, however, that if the payment cannot be made on such date due to delayed reporting of working hours, etc., the payment may be made after such date.

(Year-end Allowance)

Article 27 1 Year-end Allowance shall be paid on June 30 and December 10 (hereafter referred to as the "Payment Date” from this Article to Article 29) for Employees in service on June 1 and December 1 (hereinafter referred to as "Year-end Allowance Base Date" from this Article to Paragraph 1 of Article 29). The same shall apply to Employees (excluding Employees to whom the provisions of Article 35, Paragraph 7 apply, and those Employees separately determined by the President) who retire or are dismissed within one (1) month prior to the Year-end Allowance Base Date; provided, however, that if the payment date falls on a Sunday, it shall be two days before the payment date, and if the payment date falls on a Saturday, it shall be the day before the payment date.

2 The amount of Year-end Allowance shall be obtained by multiplying the base amount of Year-end Allowance by 122.5/100 (Employees who are subject to the Employees' Salary Schedule and whose job grade is Grade 7 or 8 or whose duties are deemed by the President to be equivalent in terms of complexity, difficulty and responsibility (hereinafter referred to as "Specified Management Employees"): 102.5/100; Employees who are subject to the Executive Officers' Salary Schedule: 65/100), and then by the rate specified in the respective items in accordance with the following categories of the length of service of the relevant Employees within six (6) months before the Base Date.

• (1) 6 months 100/100
• (2) ≥ 5 months < 6 months 80/100
• (3) ≥ 3 months < 5 months 60/100
• (4) < 3 months 30/100

3 In applying the preceding paragraph to employees re-hired before retirement, “122.5/100" and "102.5/100" in the said paragraph shall be read as "68.75/100" and "58.75/100," respectively.

4 If former National Government Employees, etc. (excluding those who are determined by the President; the same shall apply hereinafter in this and the following Articles) continue to be Employees subject to the Regulations through planned personnel exchanges, etc., their period of service as National Government Employees, etc. shall be deemed as their period of service as Employees of the Institute.

5 If an Employee retires from the Institute prior to the Year-end Allowance Base Date and becomes a National Government Employee, etc. following such retirement, no Year-end Allowance shall be paid to such Employee.

6 Year-end Allowance Base Amount under Paragraph 2 shall be the amount specified in each of the following items according to the Employee Category as of the Year-end Allowance Base Date (in the case of retired or dismissed Employees, as of the date of retirement or dismissal)

• (1) Employees other than those listed in the following item: Sum of the monthly amount of Salary and Dependents Allowance, Regional Transfer Allowance and Long-Distance Transfer Allowance to which the employees are entitled
• (2) Employees to whom the Executive Officers' Salary Schedule applies: Sum of the following amounts
  a Total of monthly Salary and Executive Allowance
  b Amount obtained by multiplying the total amount of the preceding item by 20/100
  c Amount obtained by multiplying the monthly amount of Salary by 25/100

7 Notwithstanding the provision of the preceding paragraph, with respect to Employees who are subject to the Employees' Salary Schedule and whose job grade is Grade 3 or higher, the base Year-end Allowance under Paragraph 2 shall be the sum of the total amount specified in the said paragraph and the amount obtained by multiplying the monthly Salary and the total of monthly Regional Transfer Allowance and Long-Distance Transfer Allowance corresponding thereto by a rate separately determined by the President not exceeding 20/100, according to the Employee category separately determined by the President, considering the job level and grade, etc. of the position (for Specified Management Employees stipulated in Paragraph 2, the amount obtained by adding to the monthly salary the amount obtained by multiplying the monthly salary by a rate not exceeding 25/100).

Article 28 Notwithstanding the provisions of Paragraph 1 of the preceding Article, Year-end Allowance pertaining to the Year-end Allowance Base Date in each item shall not be paid to Employees who fall under any of the following items (in the case of a person listed in Item 3, the Year-end Allowance for which the payment is temporarily suspended).

• (1) Employees dismissed for disciplinary reasons in accordance with Article 64, Paragraph 1 (1) of the Rules of Employment during the period from the Year-end Allowance Base Date to the day before the Payment Date corresponding to such base date
• (2) Employees (excluding those listed in the preceding item) who retired or are dismissed (excluding retirement due to death; the same shall apply hereinafter in this Article and Article 29) within one (1) month prior to the Year-end Allowance Base Date or during the period from the Year-end Allowance Base Date to the day before the Payment Date corresponding to such base date, and Employees who are sentenced to imprisonment or a severer punishment between the date of retirement or dismissal and the day before such Payment Date
• (3) Employees subjected to a temporary suspension of the payment of Year-end Allowance pursuant to the provisions of Paragraph 1 of the following Article (excluding those for whom said disciplinary action has been revoked), and sentenced to imprisonment without work or a severer punishment associated with a criminal case related to acts committed during employment

Article 29 1 The President or his delegate may temporarily suspend the payment of Year-End Allowance if any of the following applies to the Employees who were supposed to receive Year-End Allowance on the Payment Date and who retired or were dismissed by the day before said Payment Date.

• (1) If, during the period between the date of retirement or dismissal and the day before the Payment Date, an Employee has 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 that officer resigned before the judgment therefor became final and binding.
• (2) If, during the period between the date of retirement or dismissal and the day before the Payment Date, an Employee is arrested in a criminal case involving acts committed during employment, or if, based on matters learned through an interview with the Employee or facts revealed through an investigation, it has come to be believed that the Employee is guilty of a crime, and when it is deemed that granting the Year-End Allowance to such Employee would cause serious impediments to ensuring public trust in the affairs and business conducted by the Institute and maintaining proper and smooth operation of the Year-End Allowance system.

2 The President or his delegate shall promptly rescind a temporary suspension of payment if the suspension falls under any of the following items; provided, however, that this shall not apply to cases falling under Item 3, when a person who has been subjected to a temporary suspension of payment has been arrested in a criminal case related to acts committed during employment, or when the revocation thereof is clearly contrary to the purpose of the suspension.

• (1) When an Employee subjected to a temporary suspension of payment has not been sentenced to imprisonment without work or a severer punishment in a criminal case related to the act that was the reason for said suspension
• (2) When there is a disposition not to institute prosecution against an Employee subjected to a temporary suspension of payment, in a criminal case related to the act that was the reason for such suspension
• (3) When one year has passed since the Year-end Allowance Base Date pertaining to the temporary suspension of payment without the person subjected to the suspension being prosecuted for criminal acts committed during employment

3 The provisions of the preceding paragraph shall not preclude the President or his delegate from revoking a temporary suspension of payment on the grounds that it is no longer necessary to suspend the payment of Year-end Allowance, based on facts or circumstances that have come to light after the suspension.

4 The President or his delegate shall, when imposing a temporary suspension of payment, deliver to the person who is to be subjected to such suspension a written explanation stating the reason therefor.

(Diligence Allowance)

Article 30 1 Diligence Allowance shall be paid on June 30 and December 10 to the Employees (excluding Employees to whom the Executive Officers' Salary Schedule applies; the same shall apply hereinafter in this Article) in service on June 1 and December 1 (hereafter referred to as the "Diligence Allowance Base Date" in this paragraph, Paragraph 2 and up to Paragraph 4), respectively, based on the results of the Employees' most recent personnel evaluation prior to the Diligence Allowance Base Date and their attendance during the period within six (6) months prior to the base date of Diligence Allowance. The same shall apply to Employees (excluding Employees separately determined by the President) who retire or are dismissed within one (1) month prior to these Base Dates; provided, however, that if the payment date falls on a Sunday, it shall be two days before the payment date, and if the payment date falls on a Saturday, it shall be the day before the payment date.

2 The amount of Diligence Allowance shall be obtained by multiplying the base amount of Diligence Allowance by a performance ratio determined by the President by considering the rate based on the length of service of Employees and their performance.

3 The provisions of Paragraphs 4 and 5 of Article 27 shall apply mutatis mutandis to the payment of Diligence Allowance under Paragraph 1.

4 The base amount of Diligence Allowance in Paragraph 2 shall be the sum of the monthly amount of Salary to which Employees are entitled as of the Diligence Allowance Base Date and the amount of Regional Transfer Allowance and Long-Distance Transfer Allowance corresponding thereto.

5 The provisions of Paragraph 7 of Article 27 shall apply mutatis mutandis to the base amount of Diligence Allowance under Paragraph 2. In this case, "previous paragraph” in Paragraph 7 of the said Article shall be read as "Paragraph 4 of Article 30.”

6 The provisions of the preceding two articles shall apply mutatis mutandis to the payment of Diligence Allowance under Paragraph 1. In this case, "Paragraph 1 of the preceding Article" in Article 28 shall be read as "Paragraph 1 of Article 30", "from the Year-end Allowance Base Date" in Item 1 of the same Article shall be read as "from the Diligence Allowance Base Date", "Payment Date" in Article 28 shall be read as "Payment Date," referring to the Payment Date stipulated in Article 30, Paragraph 1; the same shall apply hereinafter in this Article and Paragraph 1 of the following Article.

(Performance Allowance)

Article 31 1 Performance Allowance for Employees subject to the Executive Officers' Salary Schedule shall be paid in an annual amount, calculated by multiplying the amount obtained by multiplying the monthly salary by 2.9 by the amount determined by the President, considering the evaluation by the competent minister of the performance of research and development work for each fiscal year in accordance with the provisions of Article 115, Paragraphs 1 and 2 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima.

2 Payment Date of Performance Allowance shall be within thirty (30) days from the date when the Institute is notified by the competent minister of the results of the performance evaluation of research and development activities for each fiscal year pursuant to the provisions of Article 115, Paragraph 7 of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima.

3 The provisions of Articles 28 and 29 shall apply mutatis mutandis to the payment of Performance Allowance under the preceding two paragraphs. In this case, “Paragraph 1 of the preceding Article" in Articles 28 and 29 shall be read as "Paragraph 1"; "Year-end Allowance pertaining to the Year-end Allowance Base Date in each item" shall be read as "Performance Allowance pertaining to each fiscal year specified in the applicable Item”; “from the Year-end Allowance Base Date to (the day before) the Payment Date corresponding to such base date" or "within one (1) month prior to the Year-end Allowance Base Date or between the Year-end Allowance Base Date and (the day before) the Payment Date corresponding to such base date" shall be read as "from the corresponding fiscal year to the Payment Date of Performance Allowance for the relevant fiscal year”; “Year-end Allowance" shall be read as "Performance Allowance".

(Cold District Allowance)

Article 32 For Employees who, on the first day of each month from November of each year to March of the following year, work at an office determined by the President (excluding Employees who are subject to the Executive Officers' Salary Schedule; the same shall apply hereinafter in this Article), Cold District Allowance shall be paid in the amount determined by the President.

(Allowance for Work from Home, etc.)

Article 33 1 Allowance for Work from Home, etc. shall be paid to Employees who are allowed or ordered to work their regular working hours (excluding hours not worked due to leave and other hours separately specified by the President) entirely from their residence or a place separately specified by the President as an equivalent, for more than ten days on average per month over a period in excess of that separately specified by the President.

2 The monthly amount of Allowance for Work from Home, etc. shall be 3,000 yen.

Chapter 3 Special Provisions for Payroll

(Special Provisions for Employees Working Shorter Hours for Childcare)

Article 34 With regard to the application of the provisions of the Rules on Payroll for Employees to Employees working under the provisions of Article 22 of the Regulations on Childcare and Family Care Leave, etc. (hereinafter referred to as “Employees on Reduced Work-hours for Childcare”), the text in the middle column of the table below in the provisions of Rules on Payroll for Employees listed in the left column shall each be read as the text in the right column.

Table 1

(Payroll of Employees on Leave of Absence, etc.)

Article 35 1 When an Employee is injured or becomes ill in the course of work, or during commuting (prescribed in Article 7, Paragraphs 2 and 3 of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947); the same shall apply hereinafter), and takes a leave of absence for any of the reasons listed in Article 8, Paragraph 1 (1) of the Rules of Employment, the full amount of payroll shall be paid during the period of such leave of absence (excluding the amounts of compensation for absence from work pursuant to Article 76 of the Labor Standards Act and Article 14 of the Industrial Accident Compensation Insurance Act, and the amount of special payments for absence from work pursuant to Article 3 of the Ordinance on Special Payments for Industrial Accident Compensation Insurance (Ordinance No. 30 of the Ministry of Labour, 1974).

2 When an employee takes a leave of absence due to tuberculosis disease and the reasons listed in Article 8, Paragraph 1 (1) of the Rules of Employment, 80/100 of the salary, Dependents Allowance, Regional Transfer Allowance, Housing Allowance, and Year-end Allowance may be paid to the employee until the leave of absence reaches two (2) years in duration.

3 When an employee takes a leave of absence due to any of the reasons listed in Article 8, Paragraph 1 (1) of the Rules of Employment caused by a mental or physical disorder other than those listed in the preceding two paragraphs, 80/100 of the salary, Dependents Allowance, Regional Transfer Allowance, Housing Allowance, and Year-end Allowance may be paid to the employee until the leave of absence reaches two (2) years in duration.

4 When an employee takes a leave of absence due to any of the reasons listed in Article 8, Paragraph 1 (2) of the Rules of Employment, up to 60/100 of the salary, Dependents Allowance, Regional Transfer Allowance, and Housing Allowance may be paid to the employee during the leave of absence.

5 When an employee takes a leave of absence due to any of the reasons listed in Paragraphs 3 through 8 of the Rules of Employment, 100/100 of the Salary, Dependents Allowance, Regional Transfer Allowance, Housing Allowance, and Year-end Allowance may be paid to the employee during such leave of absence, as separately determined by the President.

6 No other payroll shall be paid to Employees who take a leave of absence pursuant to the provisions of Article 8 of the Rules of Employment, except for the payroll stipulated in the preceding paragraphs, unless otherwise provided for in other rules and regulations.

7 If the Employees stipulated in Paragraph 2, 3 or 5 retire or are dismissed within the period stipulated in these provisions and within one (1) month prior to the Year-end Allowance Base Date stipulated in Article 27, Paragraph 1, Year-end Allowance in the amount specified in Paragraph 2, 3 or 5 shall each be paid on the Payment Date specified in said paragraph; provided, however, that this shall not apply to Employees specified in Paragraph 5 of Article 27.

8 The provisions of Articles 28 and 29 shall apply mutatis mutandis to the payment of Year-end Allowance to Employees to whom the provisions of the preceding paragraph apply. In this case, "Paragraph 1 of the preceding Article" in Article 28 shall be read as "Paragraph 7 of Article 35.”

(Payroll of Employees on Childcare Leave, etc.)

Article 36 1 No payroll shall be paid for the period of childcare leave (as stipulated in Article 3, Paragraph 1 (1) of the Rules of Employment; the same shall apply hereinafter).

2 Among the Employees on childcare leave on each Year-end Allowance Base Date stipulated in Article 27, Paragraph 1, those Employees who have worked for a period of six (6) months or less prior to the Year-end Allowance Base Date (including equivalent periods separately determined by the President) shall receive the Year-end Allowance for that Base Date, notwithstanding the provisions of the preceding paragraph.

3 Among the Employees on childcare leave on each Diligence Allowance Base Date stipulated in Article 30, Paragraph 1, those Employees who have worked for a period of six (6) months or less prior to the Diligence Allowance Base Date shall receive the Diligence Allowance for that Base Date, notwithstanding the provisions of Paragraph 1.

4 The level-based salary of Employees who were on childcare leave and reinstated may, as separately determined by the President, be adjusted as necessary to the extent deemed necessary in balance with other Employees in the Department.

5 Notwithstanding the provisions of Article 19, if Employees do not work after receiving approval not to work in accordance with the provisions of Article 3, Paragraph 1 (9) of the Regulations on Childcare and Family Care Leave, etc., for each hour not worked, the payroll shall be reduced by the amount of hourly payroll stipulated in Article 24.

(Payroll of Employees on Family Care Leave, etc.)

Article 37 For long-term care leave (as stipulated in Article 3, Paragraph 1, Item 7 of the Regulations on Childcare and Family Care Leave, etc.) and long-term care time (as stipulated in Article 3, Paragraph 1, Item 10 of the Regulations on Childcare and Family Care Leave, etc.), the amount of payroll per hour of work stipulated in Article 24 shall, notwithstanding the provisions of Article 19, be reduced for each hour not worked.

(Payroll of Employees on Leave to Accompany Spouse)

Article 38 1 No payroll shall be paid for the period of leave to accompany a spouse (as stipulated in Article 42, Paragraph 1 of the Rules of Employment).

2 The level-based salary of Employees who were on leave to accompany a spouse and reinstated may, as separately determined by the President, be adjusted as necessary to the extent deemed necessary in balance with other Employees in the Department.

(Payroll of Employees on Leave for Personal Education, etc.)

Article 39 1 No payroll shall be paid for the period of leave for personal education, etc. (as stipulated in Article 43, Paragraph 1 of the Rules of Employment).

2 The level-based salary of Employees who were on leave for personal education, etc. and reinstated may, as separately determined by the President, be adjusted as necessary to the extent deemed necessary in balance with other Employees in the Department.

(Payroll of Employees with Permission to Hold Concurrent Jobs, etc.)

Article 40 Notwithstanding the provisions of Article 19, if Employees perform concurrent jobs during working hours and receive gratuities or other remuneration from such employer based on the permission granted in accordance with Article 16, Paragraph 1 of the Rules of Employment, for each hour not worked, the payroll shall be reduced by the amount of hourly payroll stipulated in Article 24.

(Contingency Payment of Payroll)

Article 41 When an Employee so requests in order to cover expenses in cases where the Employee or a person whose livelihood depends on the Employee's income returns home for more than one (1) week due to childbirth, illness, disaster, marriage, death, or other unavoidable reasons, even before the fixed date of payment, the Institute shall pay payroll for the work already performed.

(Handling of Fractions)

Article 42 Any fraction less than one yen for payroll items stipulated in each paragraph of Article 2 calculated in accordance with these Regulations shall be rounded down to the nearest one (1) yen.

Chapter 4 Miscellaneous Provisions

(Implementing Bylaws)

Article 43 In addition to the provisions set forth in these Regulations, necessary matters concerning Employees' payroll shall be determined separately by the President.

Supplementary Provisions

(Effective Date)

1 These Regulations shall enter into force on April 1, 2023.

(Those who became Employees of Institute due to Integration of Facilities in the Basic Plan)

2 The application of these Regulations to those who have become Employees of the Institute as a result of the integration of facilities listed in the Basic Plan shall reflect the provisions of the following items.

• (1) With regard to Employees who have received an allowance equivalent to Housing Allowance pursuant to the provisions of Article 15, Paragraph 1, Item 2, Commuting Allowance for special fares of Shinkansen Railway, etc. pursuant to the provisions of Article 32, Paragraph 3, and Unaccompanied Relocation Allowance pursuant to the provisions of Article 34, if they continue to fulfill the requirements for being Employees under the said provisions after the date of establishment of the Institute, Housing Allowance, Commuting Allowance for special fares, etc. of Shinkansen Railway, etc., and Unaccompanied Relocation Allowance, as stipulated in Article 15, Paragraph 1, Item 2, Article 16, Paragraph 3 and Article 17, respectively, shall be paid.
• (2) For the purpose of calculating the period of service for Year-end Allowance stipulated in Article 27 and Diligence Allowance stipulated in Article 30, the period during which the employee was an Employee of the institute prior to the integration of facilities shall be considered as the period of service at the Institute.

(Salary Reduction by Half)

3 Notwithstanding the provisions of Article 19, when an Employee is absent from work for a period exceeding 90 days from the start date of sick leave for medical treatment of an injury (excluding injuries due to work or commuting) or illness (excluding illnesses due to work or commuting; the same shall apply hereinafter in this paragraph), or due to a suspension from work related to illness (limited to those stipulated in Article 54, Paragraph 1 of the Rules of Employment), the amount of Salary shall, for the time being, be halved for each day of such sick leave or measure after the elapse of such period.

(Payroll, etc. of Employees who Have Reached Age Sixty)

4 Out of the monthly salary in the Salary Schedule applicable to Employees (limited to Employees under the retirement age scheme; the same shall apply hereinafter in this Article) on and after the first April 1 (referred to as "Specified Date" in Paragraph 6 of the Supplementary Provisions) after the day on which the Employees reach the age of sixty (60), the monthly salary of such Employees shall, for the time being, be the amount obtained by multiplying the amount corresponding to such Employees' salary grade and level-based salary by 70/100 in accordance with the provisions of Article 5, Paragraph 1 (any fraction less than 50 yen in such amount shall be rounded down, and any fraction of 50 yen or more but less than 100 yen shall be rounded up to 100 yen).

5 Among the Employees demoted to another position as provided for in Article 13 of the Personnel Regulations, who continue to be covered by the same Salary Schedule as that from the day before the date of their demotion (hereinafter referred to as "Date of Transfer" in this paragraph and Paragraph 8 of the Supplementary Provisions), for those Employees (except for Employees as separately determined by the President) whose monthly Salary amount on the Specified Date (hereinafter referred to as "Monthly Salary on Specified Date" in this paragraph) does not reach the amount (any fraction less than 50 yen in such amount shall be rounded down, and any fraction of 50 yen or more but less than 100 yen shall be rounded up to 100 yen; hereinafter referred to as "Monthly Base Salary" in this paragraph) obtained by multiplying the monthly Salary amount the Employees were receiving on the day before the Date of Transfer by 70/100 pursuant to the provision of Paragraph 4 of the Supplementary Provisions, after the Specified Date, in addition to the monthly Base Salary amount received by the said Employees under the provisions of Paragraph 4 of the Supplementary Provisions, an amount equivalent to the difference between the monthly Base Salary amount and the monthly Specified Date Salary amount shall be paid as Salary for the time being.

6 With regard to the application of the provisions of the preceding paragraph in the case where the total amount of Salary under the preceding paragraph and the monthly Salary received by the Employees to whom such Salary is paid exceeds the highest monthly level-based salary for the job grade to which such Employees belong under the provisions of Article 5, Paragraph 1, "monthly Base Salary amount and the monthly Specified Date Salary amount" in the said paragraph shall be read as “the highest monthly level-based salary for the job grade to which Employees belong pursuant to Article 5, Paragraph 1 and the monthly salary amount received by the Employee”.

7 Employees (for Employees to whom the provisions of Paragraph 4 of the Supplementary Provisions apply, excluding those stipulated in Paragraph 6 of the Supplementary Provisions) to whom the Salary Schedule has continuously applied since the day before the Date of Transfer and for whom it is considered necessary in balance with the Employees to whom the Salary is paid under the provisions of the said paragraph shall be paid an amount determined by the President for the time being, which is calculated in accordance with the provisions of the preceding two paragraphs, in addition to the amount of the Salary to which the said Employees are entitled.

8 Employees to whom the provisions of Paragraph 4 of the Supplementary Provisions apply, other than those Employees to whom the Salary is paid pursuant to the provisions of Paragraph 6 of the Supplementary Provisions or the preceding paragraph, and for whom it is considered necessary in balance with the Employees to whom the Salary is paid considering the circumstances of their appointment shall be paid an amount determined by the President for the time being, which is calculated in accordance with the provisions of the preceding three paragraphs, in addition to the amount of the Salary to which the said Employees are entitled.

9 With regard to the application of the provisions of Article 27, Paragraph 7 (including cases where it is applied mutatis mutandis under Article 30, paragraph 5) to Employees who are paid Salary under Paragraph 6 of the Supplementary Provisions or the preceding two paragraphs, “Monthly Salary" in these provisions shall be read as "the sum of Monthly Salary and the amount of Salary under Paragraph 6, 8 or 9 of the Supplementary Provisions.”

10 With regard to the application of the provisions of Article 12 of the Personnel Regulations to Employees to whom the provisions of Paragraph 4 of the Supplementary Provisions apply, "these Regulations" in Article 12 of the said Regulations shall be read as "these Regulations or Paragraph 4 of the Supplementary Provisions of the Rules on Payroll for Employees".

(Payroll, etc. of Temporary Rehired Employees)

11 With regard to the application of the provisions of Paragraph 1 of Article 5 to the Employees prescribed in Item 1, Paragraph 2, Article 4 of the Rules of Employment (hereinafter referred to as "Temporary Rehired Employees"), and the Employees prescribed in Item 2, Paragraph 2, Article 4 of the Rules of Employment (hereinafter referred to as "Temporary Rehired Employees on Reduced Work Hours"), who work reduced work hours for childcare prescribed in Article 4, Paragraph 2, Item 2 of the Regulations on Childcare and Family Care Leave, etc., “shall be determined” in said paragraph shall be read as “The amount shall be obtained by multiplying the amount calculated by dividing the number of hours worked by Temporary Rehired Employees and Temporary Rehired Employees on Reduced Work Hours as specified in the proviso to Article 4, Paragraph 2 of the Rules of Employment, as replaced by the provisions of Article 23 of the Regulations on Childcare and Family Care Leave, etc., by the number of hours worked as specified in the main clause of said Article.”

12 Temporary Rehired Employees on Reduced Work Hours shall be deemed to have been rehired before retirement and the provisions of Article 16, Paragraph 2 and Article 20, Paragraph 2 shall apply.

13 Temporary Rehired Employees and Temporary Rehired Employees on Reduced Work Hours shall be deemed to have been rehired before retirement and the provisions of Article 27, Paragraph 3 shall apply.

14 The provisions of Articles 11 to 13 and 15 shall not apply to Temporary Rehired Employees.

Supplementary Provisions

(Effective Date, etc.)

Article 1 These Regulations shall enter into force on December 25, 2023; provided, however, that the provisions of Article 33 of these Regulations shall enter into force on April 1, 2024.

2 The provisions of Article 4 of these Regulations shall take effect starting from April 1, 2023.

3 The provisions of Article 27, Paragraphs 2 and 3 of these Regulations shall apply to Year-end Allowances with a Base Date of December 1, 2023 or later. Regarding the application of Paragraph 2 of the same article concerning such Year-end Allowances, the rates “122.5/100,” “102.5/100” and “65/100” in the paragraph shall be read as “125/100,” “105/100” and “67.5/100,” respectively. Regarding the application of Paragraph 3 of the same article, the rates “122.5/100,” “68.75/100,” “102.5/100” and “58.75/100” in the paragraph shall be read as “125/100,” “70/100,” “105/100” and “60/100,” respectively.

(Partial Payment of Payroll)

Article 2 Payroll paid to Employees from April 1, 2023, until the day preceding the enforcement date of these Regulations shall be considered part of payroll under these Regulations.

Exhibit 1 Employees' Salary Schedule (related to Paragraph 1, Article 4)

Table 2

Exhibit 2 Executive Officers' Salary Schedule (related to Paragraph 1, Article 4)

Table 3

Unit: yen