Formula basis
totalMonths = min(480, totalEmployeesPensionMonths), and withinMonths = min(480, age20To60EmployeesPensionMonths). Fixed-component equivalent = the fiscal 2026 unit amount, normally JPY 1,766 or JPY 1,761 for the older birth-date group, multiplied by totalMonths. Basic-pension equivalent = the fiscal 2026 full amount selected by isOlderCohort, normally JPY 847,300 or JPY 844,900 for the older birth-date group, multiplied by withinMonths / 480. Round max(0, fixed-component equivalent - basic-pension equivalent) to the nearest yen. For the example, JPY 847,680 - JPY 794,343.75 = JPY 53,336.25, rounded to JPY 53,336.