附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
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。
第二条（申込金に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures concerning Application Money
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。
第三条（過去勤務掛金に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures concerning Past Service Premiums
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.
第四条（退職金等に関する経過措置）
Supplementary Provisions, Article 4Transitional Measures Concerning Retirement Allowances, etc.
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;
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;
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;
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";
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。
第五条
Supplementary Provisions, Article 5
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。
第六条
Supplementary Provisions, Article 6
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.
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).
第八条
Supplementary Provisions, Article 8
The amount of a retirement allowance in the case where an Article 8 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.
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 "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee prescribed in the following Article";
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 "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee prescribed in the following Article".
第九条
Supplementary Provisions, Article 9
The amount of a retirement allowance in the case where an Article 9 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 that item.
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 Appended Table 4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act 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 Appended Table 4 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); 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中小企業退職金共済法別表第四の下欄（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中小企業退職金共済法別表第四の下欄）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
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。
定義第二十七条第一項
当該申込みを行おうとする者に雇い入れられた日から退職金共済契約の効力が生ずる日の前日までの継続して雇用された期間から第三条第三項各号に掲げる者であつた期間のうち厚生労働省令で定める期間を除いた期間（その期間に一年未満の端数があるときは、これを切り捨てるものとする。）
わかりやすく言うと
被共済者となる従業員が、その事業主に雇い入れられた日から退職金共済契約の効力が生じる日の前日まで、続けて雇われていた期間のことです。期間を定めて雇われていた期間など、第三条第三項各号に当たる人だった期間のうち厚生労働省令で定める期間は除き、一年未満の端数は切り捨てます。
略称規定第二十七条第三項
第一項の規定による申出は、第二十九条第一項第一号の規定による退職金の額の算定の基礎となる過去勤務期間に係る掛金月額（以下「過去勤務通算月額」という。）を定めて、しなければならない。
わかりやすく言うと
過去勤務期間の月数を掛金納付月数に通算する申出をするときに定める、過去勤務期間の分の掛金月額のことです。第二十九条第一項第一号による退職金の額の計算の基礎になります。
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。
定義附則第四条第一項第四号・この条の中だけ
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
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。
定義附則第四条第一項第七号・この条の中だけ
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、新法別表第二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
わかりやすく言うと
掛金月額区分ごとに、施行日前の納付月数が四十三月以上（旧法契約で平成八年四月前の納付月数が三十六月以上の区分は三十六月以上）のとき、その前日に退職したとみなし政令に従い従前の方法で出した額を下回らない最も近い改正後の別表第二の金額の十分の一に当たる月数から、その納付月数を引いた月数です。
定義附則第四条第一項第八号・この条の中だけ
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
わかりやすく言うと
平成十年法律第四十六号の附則第四条第一項第七号の換算月数を、被共済者が施行日（平成十一年四月一日）の前日に退職したとみなす代わりに、その日に退職金共済契約が解除されたとみなして計算した月数のことです。解約手当金の額の計算に使います。
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。
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。