附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on December 1, 1975; provided, however, that the provision amending Article 83, paragraph (1) comes into effect on the date of promulgation.
この法律は、昭和五十年十二月一日から施行する。ただし、第八十三条第一項の改正規定は、公布の日から施行する。
第二条（掛金月額に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning Monthly Premiums
With regard to a retirement allowance mutual aid contract whose monthly premium is less than 800 yen at the time of the enforcement of this Act, notwithstanding Article 4, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"), the monthly premium may be kept at that amount of less than 800 yen for one year from the day of the enforcement of this Act (hereinafter referred to as the "Effective Date"); provided, however, that this does not apply on or after the day on which the monthly premium is increased to an amount of 800 yen or more pursuant to Article 9 of the New Act.
With regard to those among the retirement allowance mutual aid contracts under the preceding paragraph for which the Minister of Labour has certified that it is extremely difficult to increase the monthly premium to 800 yen or more after the lapse of the period prescribed in the main clause of that paragraph (hereinafter referred to as "certified contracts"), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be kept at the amount of less than 800 yen referred to in the preceding paragraph even after the lapse of that period, until the date specified by Order of the Ministry of Labour. In this case, the proviso to that paragraph applies mutatis mutandis.
Matters necessary for the certification under the preceding paragraph are specified by Order of the Ministry of Labour.
前項の規定による認定に関し必要な事項は、労働省令で定める。
The monthly premium for a retirement allowance mutual aid contract (excluding certified contracts) whose monthly premium is less than 800 yen at the time of expiry of the period prescribed in the main clause of paragraph (1) is deemed to have been increased to 800 yen at the time of expiry of that period.
The monthly premium for a certified contract whose monthly premium is less than 800 yen at the time of expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2) is deemed to have been increased to 800 yen at the time of expiry of that period.
With regard to a retirement allowance mutual aid contract relating to a covered employee who is a mariner to whom the Mariners Act (Act No. 100 of 1947) applies, the term "Minister of Labour" in paragraph (2) is deemed to be replaced with "Minister of Transport", and the term "Order of the Ministry of Labour" in paragraph (3) is deemed to be replaced with "Order of the Ministry of Transport".
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 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 retired before the Effective Date.
第四条
Supplementary Provisions, Article 4
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 800 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 800 yen or less, one eighth 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 eighth 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 800 yen, the amount specified in the right-hand column of that table according to the number of months for which premiums were paid.
八百円を超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
第五条（特例被共済者に係る退職金等に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Retirement Allowances, etc. for Special-Case Covered Employees
The amount of the retirement allowance when a special-case covered employee retires is, notwithstanding Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter), the total of the amounts calculated under each of the following items; provided, however, that this does not apply where that total does not reach the amount calculated under Article 10, paragraph (2) of the New Act. Here, a "special-case covered employee" (hereinafter referred to as a "special-case covered employee") means a covered employee under a retirement allowance mutual aid contract whose monthly premium was increased pursuant to Article 9 of the New Act during the period from the Effective Date to December 1, 1976 (hereinafter referred to as the "interim period") (including a retirement allowance mutual aid contract whose monthly premium is deemed to have been increased to 800 yen at the time of expiry of the period prescribed in the main clause of Article 2, paragraph (1) pursuant to Article 2, paragraph (4) of the Supplementary Provisions), whose number of months for which premiums were paid is 24 or more, and whose number of months for which premiums were paid at the monthly premium after that increase is less than 24.
施行日から昭和五十一年十二月一日までの期間（以下「暫定期間」という。）内に新法第九条の規定により掛金月額が増加された退職金共済契約（附則第二条第四項の規定により同条第一項本文に規定する期間の満了の時に掛金月額が八百円に増加されたものとみなされた退職金共済契約を含む。）の被共済者であつて、当該被共済者に係る掛金の納付があつた月数が二十四月以上であり、かつ、当該増加後の掛金月額による掛金の納付があつた月数が二十四月未満であるもの（以下「特例被共済者」という。）が退職したときにおける退職金の額は、新法第十条第二項（前条の規定に該当する者にあつては、同条。以下同じ。）の規定にかかわらず、次の各号により計算して得た額の合算額とする。ただし、当該合算額が新法第十条第二項の規定により計算して得た額に達しない場合は、この限りでない。
the amount calculated under Article 10, paragraph (2) of the New Act, with respect to the monthly premium on the assumption that there had been no increase in the monthly premium of the special-case covered employee during the interim period;
for each 100 yen of the amount of increase in the monthly premium during the interim period, the amount obtained by multiplying 100 yen by the number of months for which premiums were paid on that amount of increase.
暫定期間内における掛金月額の増加額について、その百円ごとに、百円にその増加額に係る掛金の納付があつた月数を乗じて得た額
The provisions of the preceding paragraph apply mutatis mutandis to the amount of the cancellation refund paid to a special-case covered employee in connection with the cancellation of the retirement allowance mutual aid contract referred to in that paragraph. In this case, the phrases "Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter)" and "Article 10, paragraph (2) of the New Act" in that paragraph are deemed to be replaced with "Article 13, paragraph (4) of the New Act".
第六条（掛金納付月数の通算等に関する経過措置）
Supplementary Provisions, Article 6Transitional Measures Concerning Aggregation of the Number of Months of Paid Premiums, etc.
Articles 14 and 94, paragraph (1) of the New Act apply where the retirement of a covered employee took place on or after December 1, 1974 and the person again became a covered employee on or after the Effective Date, and the provisions then in force continue to govern where the retirement of a covered employee took place before the first day of that month, or where the retirement of a covered employee took place on or after that day and the person again became a covered employee before the Effective Date.
第七条（特定業種に係る退職金の支給に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Payment of Retirement Allowances for the Specified Industry
The proviso to Article 82, paragraph (1) of the New Act applies to the payment of retirement allowances to persons for whom the cause for payment arises on or after the Effective Date, and the provisions then in force continue to govern the payment of retirement allowances to persons for whom the cause for payment arose before the Effective Date.
新法第八十二条第一項ただし書の規定は、施行日以後に支給事由が生じた者に係る退職金の支給について適用し、施行日前に支給事由が生じた者に係る退職金の支給については、なお従前の例による。
第八条（国の補助に関する経過措置）
Supplementary Provisions, Article 8Transitional 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. 40 of 1975)".
With regard to the application of Article 95, item (i) of the New Act to a person prescribed in Article 4 of the Supplementary Provisions, 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 800 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 eighth 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。
略称規定附則第二条第一項
この法律の施行の際現に掛金月額が八百円未満である退職金共済契約については、改正後の中小企業退職金共済法（以下「新法」という。）第四条第二項の規定にかかわらず、この法律の施行の日（以下「施行日」という。）から一年間は…
わかりやすく言うと
昭和五十年法律第四十号によって改正された後の中小企業退職金共済法のことです。
略称規定附則第二条第一項
この法律の施行の際現に掛金月額が八百円未満である退職金共済契約については、改正後の中小企業退職金共済法（以下「新法」という。）第四条第二項の規定にかかわらず、この法律の施行の日（以下「施行日」という。）から一年間は…
わかりやすく言うと
この附則が属する改正法（昭和五十年法律第四十号）が施行される日のことです。
略称規定附則第二条第二項
前項の退職金共済契約のうち、同項本文に規定する期間の経過後における掛金月額を八百円以上に増加することが著しく困難であると労働大臣が認定したもの（以下「認定契約」という。）については、新法第四条第二項の規定にかかわらず…
わかりやすく言うと
昭和五十年法律第四十号の施行の時（昭和五十年十二月一日）に掛金月額が八百円未満だった退職金共済契約のうち、施行日から一年が過ぎた後に掛金月額を八百円以上に増やすことがとても難しいと、労働大臣が認定したもののことです。
略称規定附則第五条第一項
施行日から昭和五十一年十二月一日までの期間（以下「暫定期間」という。）内に新法第九条の規定により掛金月額が増加された退職金共済契約（附則第二条第四項の規定により同条第一項本文に規定する期間の満了の時に掛金月額が八百円に増加されたものとみな…
わかりやすく言うと
昭和五十年法律第四十号が施行された昭和五十年十二月一日から、昭和五十一年十二月一日までの期間のことです。
略称規定附則第五条第一項
…当該被共済者に係る掛金の納付があつた月数が二十四月以上であり、かつ、当該増加後の掛金月額による掛金の納付があつた月数が二十四月未満であるもの（以下「特例被共済者」という。）が退職したときにおける退職金の額は…
わかりやすく言うと
昭和五十年十二月一日から昭和五十一年十二月一日まで（暫定期間）に掛金月額が増やされた退職金共済契約（八百円に増加されたとみなされたものを含む）の被共済者で、掛金の納付月数が二十四月以上、増加後の掛金月額での納付月数が二十四月未満の人のことです。
解除
契約や法律の規定により当事者の一方が解除権を持つとき、相手方に対する意思表示によって契約を終わらせることです（民法第五百四十条第一項）。民法は、相手方が債務を履行しないときの解除を定めています。相当の期間を定めて履行を催告してもその期間内に履行がないときは解除でき（残った不履行が軽微なときを除きます。同法第五百四十一条）、履行の全部が不能であるとき、相手方が履行を拒む意思をはっきり示したときなど、履行を受ける見込みがないことが明らかなときは、催告をせずにすぐ解除できます（同法第五百四十二条第一項）。解除すると、各当事者は相手方を元の状態に戻す義務を負い、損害賠償の請求もできます（同法第五百四十五条第一項・第四項）。ただし、賃貸借の解除は将来に向かってのみ効力を生じます（同法第六百二十条）。取り消された行為が初めから無効であったものとみなされる取消し（同法第百二十一条）とは異なります。
民法第121条・第540条・第541条・第542条・第545条・第620条を参考にAIが作成。