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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 1999; provided, however, that the provisions of Article 11, paragraph (1) of the Supplementary Provisions come into effect on the date of promulgation.

この法律は、平成十一年四月一日から施行する。ただし、附則第十一条第一項の規定は、公布の日から施行する。

Supplementary Provisions, Article 2Transitional Measures concerning Application Money

第二条(申込金に関する経過措置)

With respect to application money relating to an application for a retirement allowance mutual aid contract made before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.

この法律の施行の日(以下「施行日」という。)前に行われた退職金共済契約の申込みに係る申込金については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures concerning Past Service Premiums

第三条(過去勤務掛金に関する経過措置)

The provisions of Article 21-3, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act") apply to past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect on or after the Effective Date, and the provisions then in force continue to govern past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date.

改正後の中小企業退職金共済法(以下「新法」という。)の規定は、施行日以後に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金について適用し、施行日前に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Retirement Allowances, etc.

第四条(退職金等に関する経過措置)

In this Article through Article 14 of the Supplementary Provisions, the meanings of the terms set forth in the following items are as specified in those items.

この条から附則第十四条までにおいて、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Former Act contract: a retirement allowance mutual aid contract that took effect before April 1, 1991;

旧法契約 平成三年四月一日前に効力を生じた退職金共済契約をいう。

1990 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1991 and before April 1, 1996;

二年法契約 平成三年四月一日以後平成八年四月一日前に効力を生じた退職金共済契約をいう。

1995 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1996 and before the Effective Date;

七年法契約 平成八年四月一日以後施行日前に効力を生じた退職金共済契約をいう。

Number of months of paid premiums per bracket: the number of months for which premiums relating to each bracket (hereinafter referred to as a "monthly premium bracket") have been paid, for each such bracket, where the monthly premium is successively divided into brackets of 100 yen;

区分掛金納付月数 掛金月額を百円ごとに順次区分した場合における各区分(以下「掛金月額区分」という。)ごとの当該区分に係る掛金の納付があった月数をいう。

Number of months of paid premiums per bracket before the Effective Date: the number of months of paid premiums per bracket relating to the period before the Effective Date;

施行日前区分掛金納付月数 施行日前の期間に係る区分掛金納付月数をいう。

Former highest monthly premium: the highest amount of the monthly premium for each covered employee relating to the period before April 1991 under a former Act contract;

旧最高掛金月額 旧法契約に係る平成三年四月前の期間に係る被共済者ごとの掛金月額の最高額をいう。

Converted number of months: for each monthly premium bracket, where the number of months of paid premiums per bracket before the Effective Date is 43 months or more (36 months or more, for the number of months of paid premiums per bracket before the Effective Date under a former Act contract (limited to that in a monthly premium bracket in which the number of months of paid premiums per bracket relating to the period before April 1996 is 36 months or more)), the number of months obtained, on the assumption that the covered employee's retirement took place on the day preceding the Effective Date, by subtracting that number of months of paid premiums per bracket before the Effective Date from the number of months corresponding to the amount that is closest to the amount calculated by the previous calculation method, as provided by Cabinet Order, in accordance with the number of months of paid premiums per bracket before the Effective Date, within a range not falling below that calculated amount, among the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the New Act;

換算月数 掛金月額区分ごとに、施行日前区分掛金納付月数が四十三月以上(旧法契約に係る施行日前区分掛金納付月数(平成八年四月前の期間に係る区分掛金納付月数が三十六月以上の掛金月額区分におけるものに限る。)については、三十六月以上)の場合において、被共済者が施行日の前日に退職したものとみなして、の下欄に定める金額の十分の一の金額のうち、施行日前区分掛金納付月数に応じ、政令で定めるところにより従前の算定方法により算定した額を下回らない範囲内で当該算定した額に最も近い金額に応じた月数から、当該施行日前区分掛金納付月数を減じて得た月数をいう。

Converted number of months for the cancellation refund: the number of months calculated in accordance with the provisions of the preceding item, with the phrase "on the assumption that the covered employee's retirement took place on the day preceding the Effective Date" in that item deemed to be replaced with "on the assumption that the retirement allowance mutual aid contract relating to the covered employee was cancelled on the day preceding the Effective Date";

解約手当金換算月数 前号中「被共済者が施行日の前日に退職したものとみなして」とあるのは、「施行日の前日に被共済者に係る退職金共済契約が解除されたものとみなして」として、同号の規定の例により算定して得た月数をいう。

Calculation month: the calculation month prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act.

計算月 新法第十条第二項第三号ロに規定する計算月をいう。

Supplementary Provisions, Article 5

第五条

The amount of a retirement allowance in the case where a covered employee under a retirement allowance mutual aid contract that took effect before the Effective Date retires is as provided in the following Article through Article 10 of the Supplementary Provisions.

施行日前に効力を生じた退職金共済契約の被共済者が退職した場合における退職金の額については、次条から附則第十条までに定めるところによる。

Supplementary Provisions, Article 6

第六条

The provisions then in force continue to govern the amount of a retirement allowance relating to a covered employee who retired before the Effective Date.

施行日前に退職した被共済者に係る退職金の額については、なお従前の例による。

Supplementary Provisions, Article 7

第七条

The amount of a retirement allowance in the case where a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date, for whom a past service premium has never been paid (hereinafter referred to as an "Article 7 covered employee" in this Article and Articles 10 and 13 of the Supplementary Provisions) retires on or after the Effective Date is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in .

施行日前に効力を生じた退職金共済契約の被共済者のうち、その者について過去勤務掛金が納付されたことのない者(以下この条並びに附則第十条及び第十三条において「第七条被共済者」という。)が施行日以後に退職したときにおける退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。

23 months or less: the amount obtained by adding together, for each monthly premium bracket, the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 1 of the New Act in accordance with the number of months of paid premiums per bracket (in the case where the retirement is due to death, the amount obtained by adding together the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket);

二十三月以下 掛金月額区分ごとに、区分掛金納付月数に応じの下欄に定める金額の十分の一の金額を合算して得た額(退職が死亡による場合にあっては、百円に区分掛金納付月数を乗じて得た額を合算して得た額)

24 months or more and 42 months or less: the amount obtained by adding together, for each monthly premium bracket, the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket (for a monthly premium bracket relating to a former Act contract in which the number of months of paid premiums per bracket relating to the period before April 1996 is 36 months or more, the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months to the number of months of paid premiums per bracket, and where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount);

二十四月以上四十二月以下 掛金月額区分ごとに、百円に区分掛金納付月数を乗じて得た額(旧法契約に係る掛金月額区分であって平成八年四月前の期間に係る区分掛金納付月数が三十六月以上であるものについては、区分掛金納付月数に換算月数を加えた月数に応じの下欄に定める金額の十分の一の金額とし、その額が政令で定めるところにより従前の算定方法により算定した額を超えるときは、当該算定した額とする。)を合算して得た額

43 months or more: the amount obtained by adding together the amounts specified in (a) and (b):

四十三月以上 次のイ及びロに定める額を合算して得た額

The amount obtained by adding together, for each monthly premium bracket, the amounts specified in (1) or (2) below according to the category of case set out in (1) or (2):

掛金月額区分ごとに、次の(1)又は(2)に掲げる場合の区分に応じ、当該(1)又は(2)に定める額を合算して得た額

Where the number of months of paid premiums per bracket before the Effective Date is 42 months or less (excluding, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket is 36 months or more): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months of paid premiums per bracket;

施行日前区分掛金納付月数が四十二月以下である場合(旧法契約に係る掛金月額区分については、当該掛金月額区分における平成八年四月前の期間に係る区分掛金納付月数が三十六月以上である場合を除く。) 区分掛金納付月数に応じの下欄に定める金額の十分の一の金額

Where the number of months of paid premiums per bracket before the Effective Date is 43 months or more (including, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket is 36 months or more): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months to the number of months of paid premiums per bracket; provided, however, that where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount;

施行日前区分掛金納付月数が四十三月以上である場合(旧法契約に係る掛金月額区分については、当該掛金月額区分における平成八年四月前の期間に係る区分掛金納付月数が三十六月以上である場合を含む。) 区分掛金納付月数に換算月数を加えた月数に応じの下欄に定める金額の十分の一の金額。ただし、その額が政令で定めるところにより従前の算定方法により算定した額を超えるときは、当該算定した額とする。

In the case of an covered employee under a former Act contract for whom no premium in an amount exceeding the former highest monthly premium has been paid as a premium relating to the period before April 1996, the amount specified in (1) below, and in the case of any other covered employee, the amount obtained by adding the amount specified in (2) to the amount specified in (1) below:

平成八年四月前の期間に係る掛金として旧最高掛金月額を超える額の掛金の納付がなかった旧法契約の第七条被共済者にあっては、次の(1)に定める額とし、それ以外の第七条被共済者にあっては、次の(1)に定める額に(2)に定める額を加算した額

The amount obtained by adding together the amounts obtained by multiplying the total of the amounts specified in (a), (1) or (2) in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month on or after April 1999) (referred to as the "specified hypothetical retirement allowance amount" in Article 11 of the Supplementary Provisions) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 11 of the Supplementary Provisions, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen);

退職金共済契約が効力を生じた日の属する月から計算月(平成十一年四月以後の計算月に限る。)までの各月分の掛金に係る区分掛金納付月数に応じイ(1)又は(2)に定める額を合算して得た額(附則第十一条において「特定仮定退職金額」という。)に、それぞれ当該計算月の属する年度に係る同条の規定により定められる支給率を乗じて得た額(その額に一円未満の端数があるときは、これを一円に切り上げるものとする。)を合算して得た額

The amount obtained by adding together the amounts obtained by multiplying the total of the amounts equal to one-tenth of the amounts specified in the lower column of before the amendment by the in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month from April 1992 through March 1994) (in the case of an covered employee under a former Act contract, the premium for each month for the part of the premium exceeding the former highest monthly premium) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of before the amendment, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).

退職金共済契約が効力を生じた日の属する月から計算月(平成四年四月から平成六年三月までの計算月に限る。)までの各月分の掛金(旧法契約の第七条被共済者にあっては、掛金のうち旧最高掛金月額を超える部分の各月分の掛金)による改正前のの下欄に定める金額の十分の一の金額を合算して得た額に、それぞれ当該計算月の属する年度に係るの規定により定められた支給率を乗じて得た額(その額に一円未満の端数があるときは、これを一円に切り上げるものとする。)を合算して得た額

Supplementary Provisions, Article 8

第八条

The amount of a retirement allowance in the case where an covered employee (meaning a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date, for whom a past service premium has been paid (excluding a covered employee falling under the provisions of the following Article); the same applies in Article 13 of the Supplementary Provisions) retires on or after the Effective Date is the greater of the following amounts.

第八条被共済者(施行日前に効力を生じた退職金共済契約の被共済者のうち、その者について過去勤務掛金が納付されたことのある者(次条の規定に該当する被共済者を除く。)をいう。附則第十三条において同じ。)が施行日以後に退職したときにおける退職金の額は、次のいずれか多い額とする。

The amount obtained when, on the assumption that the retirement allowance mutual aid contract took effect on the day corresponding to the day on which it actually took effect, in the year going back by the number of years of the past service period from the year containing that day, and that the premiums for each month from the month containing that corresponding day through the month preceding the month containing the day on which the retirement allowance mutual aid contract actually took effect were paid at a monthly premium in an amount equivalent to the past service monthly amount, the provisions of the preceding Article (excluding item (i)) are applied with the phrase " covered employee" in the preceding Article deemed to be replaced with " covered employee prescribed in the following Article";

退職金共済契約が効力を生じた日の属する年から過去勤務期間の年数分さかのぼった年における同日に応当する日に退職金共済契約の効力が生じ、かつ、当該応当する日の属する月から現に退職金共済契約の効力が生じた日の属する月の前月までの各月分の掛金が過去勤務通算月額に相当する額の掛金月額により納付されたものとみなして、前条中「第七条被共済者」とあるのを「次条に規定する第八条被共済者」として同条(第一号を除く。)の規定を適用した場合に得られる額

The amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 48 months or 60 months, the amount obtained by multiplying the amount of the past service premium by 49.4 or 67, respectively (for a covered employee under a retirement allowance mutual aid contract that took effect before April 1, 1996, 49.6 or 68, respectively)) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of the preceding Article are applied with the phrase " covered employee" in the preceding Article deemed to be replaced with " covered employee prescribed in the following Article".

過去勤務掛金が納付されたことがないものとみなして前条中「第七条被共済者」とあるのを「次条に規定する第八条被共済者」として同条の規定を適用した場合に得られる額に、納付された過去勤務掛金の総額(過去勤務掛金の納付があった月数が四十八月又は六十月であるときは、過去勤務掛金の額にそれぞれ四十九・四又は六十七(平成八年四月一日前に効力を生じた退職金共済契約の被共済者にあっては、それぞれ四十九・六又は六十八)を乗じて得た額)を加算した額

Supplementary Provisions, Article 9

第九条

The amount of a retirement allowance in the case where an covered employee (meaning a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date, for whom a past service premium has been paid and for whom a past service premium has not been paid for some of the months from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period); the same applies in Article 13 of the Supplementary Provisions) retires on or after the Effective Date is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in .

第九条被共済者(施行日前に効力を生じた退職金共済契約の被共済者のうち、その者について過去勤務掛金が納付されたことのある者であって、退職金共済契約の効力が生じた日の属する月から五年(過去勤務期間が五年に満たないときは、当該過去勤務期間の年数)を経過する月までの一部の月につき過去勤務掛金が納付されていないものをいう。附則第十三条において同じ。)が施行日以後に退職したときにおける退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。

11 months or less: the total amount of past service premiums paid;

十一月以下 納付された過去勤務掛金の総額

12 months or more and 59 months or less: the amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 43 months or more, the amount obtained by multiplying the amount of the past service premium by the rate specified in the lower column of before the amendment by this Act in accordance with the number of months for which past service premiums were paid (for a covered employee under a retirement allowance mutual aid contract that took effect before April 1, 1996, the lower column of before the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act); the same applies in the following item) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions";

十二月以上五十九月以下 過去勤務掛金が納付されたことがないものとみなして附則第七条中「第七条被共済者」とあるのを「附則第九条に規定する第九条被共済者」として同条の規定を適用した場合に得られる額に、納付された過去勤務掛金の総額(過去勤務掛金の納付があった月数が四十三月以上であるときは、過去勤務掛金の額に過去勤務掛金の納付があった月数に応じこの法律による改正前のの下欄(平成八年四月一日前に効力を生じた退職金共済契約の被共済者にあっては、中小企業退職金共済法の一部を改正する法律による改正前のの下欄)に定める率を乗じて得た額。次号において同じ。)を加算した額

60 months or more: the amount obtained by adding, to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee prescribed in Article 9 of the Supplementary Provisions", the total of principal and interest obtained by calculating compound interest at 3 percent per annum (4.5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month from April 1996 through March 1999, and 5 percent per annum for the period equivalent to the number of months for which premiums were paid where those premiums were paid for each month on or before March 1996) on the total amount of past service premiums paid, for the period equivalent to the number of months for which premiums were paid on or after the month in which the number of months of paid premiums became 60 months.

六十月以上 過去勤務掛金が納付されたことがないものとみなして附則第七条中「第七条被共済者」とあるのを「附則第九条に規定する第九条被共済者」として同条の規定を適用した場合に得られる額に、掛金納付月数が六十月となった月以後の掛金の納付があった月数に相当する期間につき、納付された過去勤務掛金の総額に対し、年三パーセント(当該掛金の納付が平成八年四月から平成十一年三月までの各月分であるときの当該掛金の納付があった月数に相当する期間については、年四・五パーセントとし、当該掛金の納付が平成八年三月以前の各月分であるときの当該掛金の納付があった月数に相当する期間については、年五パーセントとする。)の複利による計算をして得た元利合計額を加算した額

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