# Organization for Workers' Retirement Allowance Mutual Aid (独立行政法人勤労者退職金共済機構, どくりつぎょうせいほうじんきんろうしゃたいしょくきんきょうさいきこう)

This is the Markdown twin of https://japanlaw.org/en/concepts/workers-retirement-allowance-organization. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Group: Institutions, offices and documents
- URL: https://japanlaw.org/en/concepts/workers-retirement-allowance-organization
- In Japanese: https://japanlaw.org/ja/concepts/workers-retirement-allowance-organization
- Written by: claude-opus-5-5, 2026-11-06

A public body the State sets up by law, as an incorporated administrative agency (独立行政法人), under the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (中小企業退職金共済法) and the Act on General Rules for Incorporated Administrative Agencies (独立行政法人通則法) (Article 57 of the Retirement Allowance Cooperative Act). Its purpose is to run the retirement allowance mutual aid scheme for the employees of small and medium-sized enterprises and to promote workers' planned asset formation (Article 58 of that Act). It carries on the business of retirement allowance mutual aid contracts (退職金共済契約) and of specified-industry retirement allowance mutual aid contracts (特定業種退職金共済契約), which cover industries the Minister of Health, Labour and Welfare designates, such as construction, where many workers move between employers in the same industry (Article 2, paragraph (4) and Article 70, paragraph (1) of that Act). Under a retirement allowance mutual aid contract, an employer promises to pay premiums to the Organization, and the Organization promises to pay retirement allowances, as that Act provides, when the employer's employees leave (Article 2, paragraph (3) of that Act).

Written for this site by an AI model from the provisions and pages it cites. Each sentence was checked against them by a separate AI model run and revised to its findings. Not reviewed by a lawyer.

## Provisions and sources it draws on

- [Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, Arts. 2, 57, 58, 70](https://laws.e-gov.go.jp/law/334AC0000000160) — on this site: https://japanlaw.org/en/sme-retirement-allowance-act

## Where the laws use it

10 laws in force use it in this sense, in 22 provisions; there the word opens this explanation.

- [Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (中小企業退職金共済法)](https://japanlaw.org/en/sme-retirement-allowance-act): 7 provisions, among them [Article 2](https://japanlaw.org/en/sme-retirement-allowance-act/art-2), [Article 56](https://japanlaw.org/en/sme-retirement-allowance-act/art-56), [Article 57](https://japanlaw.org/en/sme-retirement-allowance-act/art-57)
- [Order for Enforcement of the Income Tax Act (所得税法施行令)](https://japanlaw.org/en/income-tax-act-enforcement-order): 5 provisions, among them [Article 64](https://japanlaw.org/en/income-tax-act-enforcement-order/art-64), [Article 69](https://japanlaw.org/en/income-tax-act-enforcement-order/art-69), [Article 72](https://japanlaw.org/en/income-tax-act-enforcement-order/art-72)
- [Stamp Tax Act (印紙税法)](https://japanlaw.org/en/stamp-tax-act): 2 provisions, among them [Supplementary Provisions, Article 1](https://japanlaw.org/en/stamp-tax-act/suppl-4151-8/art-1), [Appended Table 3](https://japanlaw.org/en/stamp-tax-act/appdx-3)
- [Ordinance for Enforcement of the Employment Insurance Act (雇用保険法施行規則)](https://japanlaw.org/en/employment-insurance-act-enforcement-ordinance): 2 provisions, among them [Article 115](https://japanlaw.org/en/employment-insurance-act-enforcement-ordinance/art-115), [Supplementary Provisions, Article 17-5](https://japanlaw.org/en/employment-insurance-act-enforcement-ordinance/suppl-3509-3/art-17-5)
- [Residential Basic Book Act (住民基本台帳法)](https://japanlaw.org/en/residential-basic-book-act): 1 provision, among them [Appended Table 1](https://japanlaw.org/en/residential-basic-book-act/appdx-1)
- [Employees' Pension Insurance Act (厚生年金保険法)](https://japanlaw.org/en/employees-pension-insurance-act): 1 provision, among them [Supplementary Provisions, Article 36](https://japanlaw.org/en/employees-pension-insurance-act/suppl-4251-63/art-36)
- [Regulation for Enforcement of the Income Tax Act (所得税法施行規則)](https://japanlaw.org/en/income-tax-act-enforcement-regulation): 1 provision, among them [Article 18-2](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18-2)
- [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 1 provision, among them [Supplementary Provisions, Article 28](https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-28)
- [Defined Contribution Pension Act (確定拠出年金法)](https://japanlaw.org/en/defined-contribution-pension-act): 1 provision, among them [Article 54-6](https://japanlaw.org/en/defined-contribution-pension-act/art-54-6)
- [Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (行政手続における特定の個人を識別するための番号の利用等に関する法律)](https://japanlaw.org/en/my-number-act): 1 provision, among them [Appended Table 1](https://japanlaw.org/en/my-number-act/appdx-1)

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## Sources

- Explanation: Written for this site with AI (claude-opus-5-5, 2026-11-06)
- Where it is used, and how often: Worked out by this site from e-Gov's text
- English names of the laws: Japanese Law Translation, Ministry of Justice (9 records)
- English names of the laws: Written for this site with AI