附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on December 1, 1970; provided, however, that the provisions amending Article 10, paragraph (2) to add a proviso, the provisions amending Article 82, and the provisions of Article 3 of the Supplementary Provisions come into effect on the date of promulgation.
この法律は、昭和四十五年十二月一日から施行する。ただし、第十条第二項にただし書を加える改正規定及び第八十二条の改正規定並びに附則第三条の規定は、公布の日から施行する。
第三条（退職金に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning Retirement Allowances
The provisions of the proviso to Article 10, paragraph (2) and the proviso to Article 82, paragraph (1) of the New Act apply to retirement allowances for persons who die on or after the date of enforcement of the provisions amending Article 10, paragraph (2) to add a proviso and the provisions amending Article 82, and the provisions then in force continue to govern retirement allowances for persons who die before that date.
新法第十条第二項ただし書及び第八十二条第一項ただし書の規定は、第十条第二項にただし書を加える改正規定及び第八十二条の改正規定の施行の日以後に死亡した者に係る退職金について適用し、同日前に死亡した者に係る退職金については、なお従前の例による。
第四条
Supplementary Provisions, Article 4
The provisions of the items of Article 10, paragraph (2) and Appended Table 1 of the New Act apply to retirement allowances for persons who retire on or after the Effective Date, and the provisions then in force continue to govern retirement allowances for persons who retire before that date.
新法第十条第二項各号及び別表第一の規定は、施行日以後に退職した者に係る退職金について適用し、同日前に退職した者に係る退職金については、なお従前の例による。
第五条
Supplementary Provisions, Article 5
The amount of the retirement allowance for a covered employee under a retirement allowance mutual aid contract under which premiums have at any time been paid at a monthly premium of less than 400 yen, who retires on or after the Effective Date, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if the amount has a fraction of less than one yen, it is rounded up to one yen); provided, however, that where the retirement is due to death and that total is less than the total amount of premiums paid, the amount of the retirement allowance is the amount equivalent to the total amount of premiums paid.
for each 100 yen of a monthly premium of 400 yen or less, one quarter of the amount specified in the middle column of Appended Table 1 of the New Act according to the number of months for which premiums were paid (where, among the number of months for which premiums were paid, there are months relating to a period during which the mutual aid policyholder was an employer other than a small and medium-sized enterprise, the amount obtained by adding, to the amount specified in the right-hand column of that table according to the number of months for which premiums were paid, the amount obtained by subtracting the amount specified in the right-hand column from one quarter of the amount specified in the middle column of that table according to the number of months for which premiums were paid relating to the period during which the mutual aid policyholder was a small and medium-sized enterprise);
for each 100 yen of a monthly premium exceeding 400 yen, the amount specified in the right-hand column of that table according to the number of months for which premiums were paid.
四百円をこえる掛金月額について、その百円ごとに、掛金の納付があつた月数に応じ同表の下欄に定める金額
第六条（国の補助に関する経過措置）
Supplementary Provisions, Article 6Transitional Measures Concerning the State Subsidy
With regard to the application of Article 95, item (i) of the New Act to a person who retired before the Effective Date, the phrase "Appended Table 1" in that item is deemed to be replaced with "Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 41 of 1970)".
施行日前に退職した者に関する新法第九十五条第一号の規定の適用については、同号中「別表第一」とあるのは、「中小企業退職金共済法の一部を改正する法律（昭和四十五年法律第四十一号）による改正前の別表第一」とする。
With regard to the application of Article 95, item (i) of the New Act to a person prescribed in the preceding Article, the phrase "limited to those relating to; the same applies hereinafter in this item" in that item is deemed to be replaced with "limited to those relating to", the phrase "the amount specified in the middle column of Appended Table 1 according to the number of months of paid premiums" is deemed to be replaced with "for each 100 yen of a monthly premium of 400 yen or less, with respect to those for which the number of months for which premiums were paid (limited to those relating to a period during which the mutual aid policyholder was a small and medium-sized enterprise; the same applies hereinafter) is 36 or more, one quarter of the amount specified in the middle column of Appended Table 1 according to the number of months for which premiums were paid", and the phrase "the number of months of paid premiums is" is deemed to be replaced with "the number of months for which premiums were paid is".
定義第二条第一項・法令全体に適用
次の各号のいずれかに該当する事業主（国、地方公共団体その他厚生労働省令で定めるこれらに準ずる者を除く。）
わかりやすく言うと
常時雇用する従業員の数か、法人の資本金または出資の総額が業種ごとの基準以下の事業主です。卸売業は百人以下か一億円以下、サービス業は百人以下か五千万円以下、小売業は五十人以下か五千万円以下、その他は三百人以下か三億円以下です。国、地方公共団体とこれらに準ずる者は除きます。
定義第二条第三項・法令全体に適用
事業主が独立行政法人勤労者退職金共済機構（第五十六条及び第五十七条を除き、以下「機構」という。）に掛金を納付することを約し、機構がその事業主の雇用する従業員の退職について、この法律の定めるところにより、退職金を支給することを約する契約であつて、特定業種退職金共済契約以外のもの
わかりやすく言うと
事業主が独立行政法人勤労者退職金共済機構に掛金を納めることを約束し、機構がその事業主に雇われている従業員の退職について、この法律に従って退職金を支給することを約束する契約のことです。特定業種退職金共済契約は含みません。
略称規定第十条第一項
ただし、当該被共済者に係る掛金の納付があつた月数（以下「掛金納付月数」という。）が十二月に満たないときは、この限りでない。
わかりやすく言うと
被共済者について、掛金が納められた月の数のことです。