第七条
Supplementary Provisions, Article 7
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 that item.
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);
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新法別表第二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;
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;
In the case of an Article 7 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 Article 7 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);
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 Appended Table 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 63 of 1995) 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 Article 7 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 Article 10, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).
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。
わかりやすく言うと
この附則が属する改正法（平成十年法律第四十六号）が施行される日のことです。
略称規定附則第三条第一項
改正後の中小企業退職金共済法（以下「新法」という。）第二十一条の三第一項の規定は、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…
わかりやすく言うと
平成十年法律第四十六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。
略称規定附則第四条第一項第四号
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
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…
わかりやすく言うと
平成十年法律第四十六号の施行日（平成十一年四月一日）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（１）・この規定及び附則第十一条の中だけ
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…
わかりやすく言うと
平成十年法律第四十六号の附則第七条第三号ロで、平成十一年四月以後の計算月ごとに、契約の効力が生じた月からその計算月までの各月分の掛金について、区分掛金納付月数に応じ同号イの（１）か（２）の額を合算した額のことです。これに年度ごとの支給率を掛けて使います。