General Incorporated Associations and General Incorporated Foundations,  as applied mutatis mutandis pursuant to Article 47-2, paragraph (1) of the  Act following the deemed replacement of terms, has been executed: the  date on which the fact causing liability has arisen (when there are two or  more of those dates, the latest date);  二 イに掲げる額をロに掲げる数で除して得た額 (ii) an amount obtained by dividing the amount set forth in (a) by the number  set forth in (b):  イ 次に掲げる額の合計額 (a) the total of the following amounts:  （１） 当該理事又は監事が当該医療法人から受けた退職慰労金の額 1. the amount of a retirement bonus which the director or auditor has  received from the medical corporation;  （２） 当該理事が当該医療法人の職員を兼ねていた場合における当該職員とし ての退職手当のうち当該理事を兼ねていた期間の職務執行の対価である部分 の額 2. the amount of, of a retirement allowance for an employee of the medical  corporation in the case where the director has doubled as that  employee, part of the retirement allowance in consideration for the  execution of his/her duties in the period during which the employee has  doubled as the director; and  （３） （１）又は（２）に掲げるものの性質を有する財産上の利益の額 3. the amount of economic benefit which has the nature of that set forth 1.  or 2.; and  ロ 当該理事又は監事がその職に就いていた年数（当該理事又は監事が次に掲げる ものに該当する場合における次に定める数が当該年数を超えている場合にあつて は、当該数） (b) the number of years during which the director or auditor has held his/her  post as it (when the number specified below in the case where the director  or auditor falls within the following posts is over that number of years,  that number):  （１） 理事長 六 1. the president: 6;  （２） 理事長以外の理事であつて、当該医療法人の職員である者 四 2. other director than the president who is an employee of the medical  corporation: 4; and  （３） 理事（（１）及び（２）に掲げる者を除く。）又は監事 二 3. a director (except for those set forth in 1. and 2.) or auditor: 2.  ２ 財団たる医療法人について前項の規定を適用する場合においては、同項中「理事又 は監事」とあるのは「評議員又は理事若しくは監事」と、「社員総会」とあるのは 「評議員会」と、同項第一号ロ中「定款」とあるのは「寄附行為」と、同項第二号ロ 255 