(1) Where an employer simultaneously establishes a defined benefit plan and a defined contribution plan for participants, the amount of benefits under the defined benefit plan or the amount of contributions under the defined contribution plan shall be as follows, notwithstanding Articles 15 and 20 (1):
1. Benefits under the defined benefit plan: The amount obtained by multiplying the amount of benefits prescribed in Article 15 by the establishment ratio prescribed by rules for defined benefit plan;
2. Contributions under the defined contribution plan: The amount obtained by multiplying the amount of contributions prescribed in Article 20 (1) by the establishment ratio prescribed by rules for defined contribution plan.
(2) An employer shall formulate rules for retirement pension plan whereby a retirement pension plan is established in such a manner that the total of the respective establishment ratios referred to in paragraph (1) 1 and 2 shall not be less than one.