退職金規程の廃止や厚生年金基金の解散のように退職給付制度が廃止される場合（全部終了）のほか、退職給付制度間の移行又は制度の改訂により退職給付債務がその減少分相当額の支払等を伴って減少する場合（一部終了）も含まれます。
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