# 小規模企業共済法 / Small Enterprise Mutual Relief Projects Act — 第十二条 (Article 12)

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- Law: 小規模企業共済法 (Small Enterprise Mutual Relief Projects Act), 昭和四十年法律第百二号
- English title "Small Enterprise Mutual Relief Projects Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条 (Article 12)（解約手当金） — address `art-12`
- Text in force since: 2021-06-17
- URL (the page that opens at this provision): https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12
- e-Gov law ID: 340AC0000000102 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十二条（解約手当金） — Cancellation Refunds
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12</sup>

**第一項**  共済契約が解除された場合であつて共済契約者の掛金納付月数が十二月以上のときは、機構は、共済契約者に解約手当金を支給する。
<sup>art-12/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1</sup>
Where a mutual aid contract is cancelled and the number of months of paid premiums of the mutual aid policyholder is 12 months or more, the Organization is to pay a cancellation refund to the mutual aid policyholder.
<sup>machine translation, not official</sup>

**第二項**  第七条第二項第二号の規定により共済契約が解除されたときは、前項の規定にかかわらず、解約手当金は、支給しない。ただし、経済産業省令で定める特別の事情があつた場合は、この限りでない。
<sup>art-12/par-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-2</sup>
Where a mutual aid contract is cancelled pursuant to the provisions of Article 7, paragraph (2), item (ii), no cancellation refund is to be paid, notwithstanding the preceding paragraph; provided, however, that this does not apply where there are special circumstances specified by Order of the Ministry of Economy, Trade and Industry.
<sup>machine translation, not official</sup>

**第三項**  解約手当金の額は、次の各号に掲げる場合に応じ、それぞれ当該各号に定める金額とする。
<sup>art-12/par-3 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3</sup>
The amount of the cancellation refund is, according to the cases set out in the following items, the amount specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  第七条第二項若しくは第三項の規定により共済契約が解除された場合又は同条第四項第一号の規定により共済契約が解除されたものとみなされた場合（当該共済契約者が同号の会社の役員たる小規模企業者となつたときに限る。）　掛金区分ごとに、その区分に係る納付に係る掛金の合計額に、百分の八十を下らない政令で定める割合を乗じて得た金額の合計額
  <sup>art-12/par-3/item-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3/item-1</sup>
  where a mutual aid contract is cancelled pursuant to the provisions of Article 7, paragraph (2) or paragraph (3), or is deemed to have been cancelled pursuant to the provisions of paragraph (4), item (i) of that Article (limited to where that mutual aid policyholder has become a small-scale enterprise that is an officer of the company referred to in that item): the total amount of the amounts obtained, for each premium unit, by multiplying the total amount of the premiums paid for that unit by a ratio specified by Cabinet Order that is not less than 80 percent;
  <sup>machine translation, not official</sup>

  **二**  第七条第四項の規定により共済契約が解除されたものとみなされた場合（同項第一号の規定による場合においては、当該共済契約者が同号の会社の役員たる小規模企業者になつたときを除く。）　掛金区分に応ずる区分解約手当金額の合計額
  <sup>art-12/par-3/item-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3/item-2</sup>
  where a mutual aid contract is deemed to have been cancelled pursuant to the provisions of Article 7, paragraph (4) (excluding, where it is so deemed under item (i) of that paragraph, the case where that mutual aid policyholder has become a small-scale enterprise that is an officer of the company referred to in that item): the total amount of the premium-unit cancellation refund amounts corresponding to the premium units.
  <sup>machine translation, not official</sup>

**第四項**  前項第二号の区分解約手当金額は、次の各号に掲げる掛金区分に係る掛金納付月数に応じ、それぞれ当該各号に定める金額とする。
<sup>art-12/par-4 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4</sup>
The premium-unit cancellation refund amount under item (ii) of the preceding paragraph is, according to the number of months of paid premiums for the premium unit set out in each of the following items, the amount specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  三十六月未満　その掛金区分に係る納付に係る掛金の合計額
  <sup>art-12/par-4/item-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-1</sup>
  less than 36 months: the total amount of the premiums paid for that premium unit;
  <sup>machine translation, not official</sup>

  **二**  三十六月以上　次のイからハまでに定める金額の合計額（その額がその掛金区分に係る納付に係る掛金の合計額に達しないときは、その合計額）
  <sup>art-12/par-4/item-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2</sup>
  36 months or more: the total amount of the amounts specified in (a) through (c) (or, where that amount does not reach the total amount of the premiums paid for that premium unit, that total amount).
  <sup>machine translation, not official</sup>

    **イ**  その掛金区分に係る掛金納付月数に応じ政令で定める金額
    <sup>art-12/par-4/item-2/sub-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2/sub-1</sup>
    the amount specified by Cabinet Order according to the number of months of paid premiums for that premium unit;
    <sup>machine translation, not official</sup>

    **ロ**  仮定解約手当金額（基準月に第七条第四項各号に掲げる事由が生じたものとみなしてイの規定を適用した場合に得られる金額をいう。）に、それぞれ当該基準月の属する年度に係る第九条第五項に規定する支給率を乗じて得た金額の合計額
    <sup>art-12/par-4/item-2/sub-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2/sub-2</sup>
    the total amount of the amounts obtained by multiplying the hypothetical cancellation refund amount (meaning the amount obtained where the provisions of (a) are applied on the assumption that a ground set out in the items of Article 7, paragraph (4) arose in a reference month) by the payment rate prescribed in Article 9, paragraph (5) for the fiscal year to which the respective reference month belongs;
    <sup>machine translation, not official</sup>

    **ハ**  イに定める金額に、第七条第四項各号に掲げる事由が生じた日の属する年度に係る第九条第五項に規定する支給率を乗じて得た金額に、その掛金区分に係る掛金納付月数から最後の基準月における掛金納付月数を減じて得た月数を十二で除して得た率を乗じて得た金額
    <sup>art-12/par-4/item-2/sub-3 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2/sub-3</sup>
    the amount obtained by multiplying the amount specified in (a) by the payment rate prescribed in Article 9, paragraph (5) for the fiscal year to which the day on which a ground set out in the items of Article 7, paragraph (4) arose belongs, and further multiplying the result by the rate obtained by dividing by 12 the number of months obtained by subtracting the number of months of paid premiums as of the last reference month from the number of months of paid premiums for that premium unit.
    <sup>machine translation, not official</sup>

**第五項**  第九条第四項前段の規定は、第三項第一号の政令で定める割合及び前項第二号イの政令で定める金額について準用する。この場合において、第三項第一号に規定する政令で定める割合を乗じて得た金額は同項第二号に規定する区分解約手当金額を下回り、かつ、前項第二号イの政令で定める金額は第九条第三項第二号イの政令で定める金額を下回るものでなければならない。
<sup>art-12/par-5 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-5</sup>
The provisions of the first sentence of Article 9, paragraph (4) apply mutatis mutandis to the ratio specified by Cabinet Order in paragraph (3), item (i) and the amount specified by Cabinet Order in item (ii), (a) of the preceding paragraph. In this case, the amount obtained by multiplying by the ratio specified by Cabinet Order prescribed in paragraph (3), item (i) must be less than the premium-unit cancellation refund amount prescribed in item (ii) of that paragraph, and the amount specified by Cabinet Order in item (ii), (a) of the preceding paragraph must be less than the amount specified by Cabinet Order in Article 9, paragraph (3), item (ii), (a).
<sup>machine translation, not official</sup>

**第六項**  第九条第六項の規定は、第四項第二号イの規定に基づき政令を制定し、又は改正する場合について準用する。この場合において、同条第六項中「第一項各号」とあるのは「第七条第四項各号」と、「共済金」とあるのは「解約手当金」と読み替えるものとする。
<sup>art-12/par-6 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-6</sup>
The provisions of Article 9, paragraph (6) apply mutatis mutandis where a Cabinet Order is enacted or amended pursuant to the provisions of paragraph (4), item (ii), (a). In this case, the phrase "the items of paragraph (1)" in Article 9, paragraph (6) is deemed to be replaced with "the items of Article 7, paragraph (4)", and the phrase "mutual aid benefits" is deemed to be replaced with "cancellation refunds".
<sup>machine translation, not official</sup>

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## Cites
- art-12/par-2: 第七条第二項第二号 → 小規模企業共済法 第七条第二項第二号 (Article 7, paragraph (2), item (ii)), art-7/par-2/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-2/item-2
- art-12/par-2: 前項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1
- art-12/par-3/item-1: 第七条第二項 → 小規模企業共済法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-2
- art-12/par-3/item-1: 第三項 → 小規模企業共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-3
- art-12/par-3/item-1: 同条第四項第一号 → 小規模企業共済法 第七条第四項第一号 (Article 7, paragraph (4), item (i)), art-7/par-4/item-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4/item-1
- art-12/par-3/item-2: 第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4
- art-12/par-3/item-2: 同項第一号 → 小規模企業共済法 第七条第四項第一号 (Article 7, paragraph (4), item (i)), art-7/par-4/item-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4/item-1
- art-12/par-4: 前項第二号 → 小規模企業共済法 第十二条第三項第二号 (Article 12, paragraph (3), item (ii)), art-12/par-3/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3/item-2
- art-12/par-4/item-2/sub-2: 第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4
- art-12/par-4/item-2/sub-2: 第九条第五項 → 小規模企業共済法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-5
- art-12/par-4/item-2/sub-3: 第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4
- art-12/par-4/item-2/sub-3: 第九条第五項 → 小規模企業共済法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-5
- art-12/par-5: 第九条第四項 → 小規模企業共済法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-4
- art-12/par-5: 第三項第一号 → 小規模企業共済法 第十二条第三項第一号 (Article 12, paragraph (3), item (i)), art-12/par-3/item-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3/item-1
- art-12/par-5: 前項第二号 → 小規模企業共済法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2
- art-12/par-5: 同項第二号 → 小規模企業共済法 第十二条第三項第二号 (Article 12, paragraph (3), item (ii)), art-12/par-3/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-3/item-2
- art-12/par-5: 第九条第三項第二号 → 小規模企業共済法 第九条第三項第二号 (Article 9, paragraph (3), item (ii)), art-9/par-3/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-3/item-2
- art-12/par-6: 第九条第六項 → 小規模企業共済法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-6
- art-12/par-6: 第四項第二号 → 小規模企業共済法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4/item-2
- art-12/par-6: 第一項 → 小規模企業共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-1
- art-12/par-6: 第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-7/par-4

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 小規模企業共済法 第九条第五項（共済金） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-9/par-5
- 小規模企業共済法 第十二条第二項（解約手当金） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-2
- 小規模企業共済法 第十二条第四項（解約手当金） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-4
- 小規模企業共済法 第十二条第五項（解約手当金） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-5
- 小規模企業共済法 第十二条第六項（解約手当金） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-6
- 小規模企業共済法 第十六条の三第二項 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-16-3/par-2
- 所得税法施行令 第七十二条第三項第三号ロ（退職手当等とみなす一時金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-2 (e-Gov law ID 340CO0000000096)
- 所得税法施行令 第七十二条第三項第三号ハ（退職手当等とみなす一時金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-3 (e-Gov law ID 340CO0000000096)
- 所得税法施行令 第百八十三条第二項第二号ニ（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-183/par-2/item-2/sub-4 (e-Gov law ID 340CO0000000096)
- 所得税法施行令 第三百五十一条第一項第六号（生命保険金に類する給付等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-6 (e-Gov law ID 340CO0000000096)
- 所得税法施行令 附則第三条第一項（小規模企業共済法の解約手当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3572-70/art-3/par-1 (e-Gov law ID 340CO0000000096)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 小規模企業共済法 — the text in force from 2021-06-17 (https://laws.e-gov.go.jp/law/340AC0000000102/20210617_503AC0000000070), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 小規模企業共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/846), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-004, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch small-enterprise-mutual-aid-act-20261106T173426-004, translated 2026-11-07
- This site's parser, version 225 — 小規模企業共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06