A small and medium-sized enterprise must not engage in unjust discriminatory treatment against its employees in connection with a retirement allowance mutual aid contract.
When a small and medium-sized enterprise intends to conclude a retirement allowance mutual aid contract, it must hear the opinions of its employees.
small and medium-sized enterprisemachine translation
「中小企業者」
An employer (事業主) — other than the State, a local government or a similar body an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) names — that regularly employs no more than 300 employees, or is a corporation with stated capital or total contributions of no more than 300 million yen; where its main business is wholesale, the limits are 100 employees or 100 million yen, in services 100 employees or 50 million yen, and in retail 50 employees or 50 million yen.
Defined inArticle 2, paragraph (1)· applies throughout the law
retirement allowance mutual aid contractmachine translation
「退職金共済契約」
A contract under which an employer (事業主) promises to pay premiums (掛金) to the Organization for Workers' Retirement Allowance Mutual Aid (独立行政法人勤労者退職金共済機構) and the Organization promises to pay a retirement allowance (退職金), as this Act provides, when the employer's employees leave; a specified-industry retirement allowance mutual aid contract (特定業種退職金共済契約) is not one.
Defined inArticle 2, paragraph (3)· applies throughout the law