第十条
Supplementary Provisions, Article 10
Of the retirement allowances paid where an Article 7 covered employee for whom the number of months of paid premiums relating to a former Act contract is aggregated, for a 1990 Act contract, pursuant to Article 14 of the Former Act (hereinafter referred to as an "Article 10 covered employee" in Article 13 of the Supplementary Provisions) retires on or after the Partial Effective Date, the amount of a retirement allowance that would be less than the greater of the following amounts is, notwithstanding Article 7 of the Supplementary Provisions, that greater amount.
The amount obtained by adding together, for each bracket of the monthly premium, the amounts calculated, as provided by Order of the Ministry of Labour, in the same way as under Article 7 of the Supplementary Provisions in accordance with the number of months obtained by adding, to the number of months of paid premiums per bracket obtained by aggregating, for a 1990 Act contract, the number of months of paid premiums relating to a former Act contract pursuant to Article 14 of the Former Act, the number of months specified in (a) or (b) below according to the category of the bracket of the monthly premium set out in (a) or (b) (where that amount exceeds the amount specified by Order of the Ministry of Labour, the amount so specified);
A bracket of the monthly premium for the part not exceeding the former highest monthly premium: on the assumption that the number of months of paid premiums relating to a former Act contract has not been aggregated, for the 1990 Act contract, pursuant to Article 14 of the Former Act, the number of months obtained by adding the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the Former Act contract to the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the 1990 Act contract;
A bracket of the monthly premium for the part exceeding the former highest monthly premium: the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date obtained by aggregating, for the 1990 Act contract, the number of months of paid premiums relating to a former Act contract pursuant to Article 14 of the Former Act;
The amount obtained by adding, to the total of principal and interest obtained by calculating compound interest at 5 percent per annum, for the period equivalent to the number of months of paid premiums relating to the 1990 Act contract before April 1996, on the amount obtained as the amount of the retirement allowance relating to a former Act contract by calculating it by the previous calculation method as provided by Cabinet Order, the amount obtained as the amount of the retirement allowance relating to the 1990 Act contract by calculating it pursuant to the provisions of Article 7 of the Supplementary Provisions.
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。
略称規定附則第三条第一項
新法第二十一条の三第一項の規定は、附則第一条第二号に定める日（以下「一部施行日」という。）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…
わかりやすく言うと
平成七年法律第六十三号の規定のうち、その附則第一条第二号に掲げる一部の規定が施行される日で、平成八年四月一日のことです。
略称規定附則第四条第一項第三号
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「掛金月額の区分」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。
略称規定附則第七条第一項・この条及び附則第十条及び第十三条の中だけ
一部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、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。）が一部施行日以後に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
平成七年法律第六十三号の一部施行日（平成八年四月一日）より前に効力が生じた退職金共済契約の被共済者のうち、過去勤務掛金が一度も納められたことのない人のことです。
略称規定附則第七条第一項第三号ロ（２）
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八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）に係る区分掛金納付月数に応じ…
わかりやすく言うと
平成七年法律第六十三号によって改正される前の中小企業退職金共済法のことです。
略称規定附則第十条第一項・この規定及び附則第十三条の中だけ
二年法契約について旧法契約に係る掛金納付月数を旧法第十四条の規定により通算する第七条被共済者（附則第十三条において「第十条被共済者」という。）が一部施行日以後に退職した場合に支給される退職金のうち…
わかりやすく言うと
平成三年四月一日以後平成八年四月一日前に効力が生じた契約（二年法契約）に、平成三年四月一日前に効力が生じた契約（旧法契約）の掛金納付月数を改正前の中小企業退職金共済法第十四条により通算する、第七条被共済者（過去勤務掛金が納められたことのない人）のことです。