Dec 8 (Reuters) - Tanaka Seimitsu Kogyo Co Ltd 7218.T :
* Says it plans to offer an early-retirement program with a
subsidiary to employees, who are above 40 years old
* Offering period from Jan. 27, 2017 to Feb. 9, 2017
* The company expects 150 employees to take the offer
* Says the employees who take up the offer will retire on
March 31, 2017
* The company will provide retirement payment and
outplacement support to the retiring employees
Source text in Japanese: https://goo.gl/yAuMkC
Further company coverage: 7218.T
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