# 小規模企業共済法 / Small Enterprise Mutual Relief Projects Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4151-88`
- Text in force since: 2021-06-17
- URL (the page that opens at this provision): https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88
- 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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## 附　則 平成一五年六月一八日法律第八八号
<sup>suppl-4151-88 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-88/art-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-1</sup>

**第一項**  この法律は、平成十六年四月一日から施行する。ただし、附則第五条の規定は、公布の日から施行する。
<sup>suppl-4151-88/art-1/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-1/par-1</sup>
This Act comes into effect on April 1, 2004; provided, however, that the provisions of Article 5 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（共済金等に係る経過措置） — Transitional Measures concerning Mutual Aid Benefits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-88/art-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2</sup>

**第一項**  共済契約のうちこの法律の施行前にこの法律による改正前の小規模企業共済法（以下「旧法」という。）第九条第一項各号（附則第七条の規定による改正前の小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項の規定により読み替えて適用される場合を含む。）に掲げる事由が生じたものに係る共済金の額の算定については、なお従前の例による。
<sup>suppl-4151-88/art-2/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-1</sup>
The provisions then in force continue to govern the calculation of the amount of mutual aid benefits relating to a mutual aid contract for which a ground set out in the items of Article 9, paragraph (1) of the Small Enterprise Mutual Relief Projects Act before amendment by this Act (hereinafter referred to as the "Former Act") (including where it applies with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995), before amendment by the provisions of Article 7 of the Supplementary Provisions) arose before the enforcement of this Act.
<sup>machine translation, not official</sup>

**第二項**  前項の共済金を分割払の方法により支給する場合の旧法第九条の三の分割共済金の額及び旧法第九条の四の現価相当額の算定については、当該分割払の請求がこの法律の施行前に行われた場合に限り、なお従前の例による。
<sup>suppl-4151-88/art-2/par-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-2</sup>
Where the mutual aid benefits referred to in the preceding paragraph are paid by the installment payment method, the provisions then in force continue to govern the calculation of the installment mutual aid benefit under Article 9-3 of the Former Act and the present value amount under Article 9-4 of the Former Act, only where the request for that installment payment was made before the enforcement of this Act.
<sup>machine translation, not official</sup>

**第三項**  共済契約のうちこの法律の施行前に旧法第七条第二項又は第三項の規定により解除されたもの及び同条第四項の規定により解除されたものとみなされたものに係る解約手当金の額の算定については、なお従前の例による。
<sup>suppl-4151-88/art-2/par-3 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-3</sup>
The provisions then in force continue to govern the calculation of the amount of the cancellation refund relating to a mutual aid contract that was cancelled before the enforcement of this Act pursuant to Article 7, paragraph (2) or (3) of the Former Act, and one that was deemed to have been cancelled pursuant to paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第三条
<sup>suppl-4151-88/art-3 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-3</sup>

**第一項**  この法律の施行前に効力を生じた共済契約のうちこの法律の施行後にこの法律による改正後の小規模企業共済法（以下「新法」という。）第九条第一項各号（附則第七条の規定による改正後の小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項の規定により読み替えて適用される場合を含む。）に掲げる事由が生じたものに係る共済金の額の算定に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-88/art-3/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-3/par-1</sup>
Cabinet Order prescribes the transitional measures necessary for the calculation of the amount of mutual aid benefits relating to a mutual aid contract that took effect before the enforcement of this Act and for which, after the enforcement of this Act, a ground set out in the items of Article 9, paragraph (1) of the Small Enterprise Mutual Relief Projects Act as amended by this Act (hereinafter referred to as the "New Act") (including where it applies with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995), as amended by the provisions of Article 7 of the Supplementary Provisions) arose.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行前に効力を生じた共済契約のうちこの法律の施行後に新法第七条第二項又は第三項の規定により解除されたもの及び同条第四項の規定により解除されたものとみなされたものに係る解約手当金の額の算定に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-88/art-3/par-2 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-3/par-2</sup>
Cabinet Order prescribes the transitional measures necessary for the calculation of the amount of the cancellation refund relating to a mutual aid contract that took effect before the enforcement of this Act and that, after the enforcement of this Act, was cancelled pursuant to Article 7, paragraph (2) or (3) of the New Act, and one that was deemed to have been cancelled pursuant to paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第四条
<sup>suppl-4151-88/art-4 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-4</sup>

**第一項**  この法律の施行後に効力を生じた共済契約について、この法律の施行前に効力を生じた共済契約に係る掛金納付月数を新法第十三条の規定により通算する場合における共済金又は解約手当金の額の算定に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-88/art-4/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-4/par-1</sup>
Where, with respect to a mutual aid contract that took effect after the enforcement of this Act, the number of months of paid premiums relating to a mutual aid contract that took effect before the enforcement of this Act is aggregated pursuant to Article 13 of the New Act, Cabinet Order prescribes the transitional measures necessary for the calculation of the amount of mutual aid benefits or cancellation refund.
<sup>machine translation, not official</sup>

### 第五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-88/art-5 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-5</sup>

**第一項**  第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4151-88/art-5/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-5/par-1</sup>
Beyond what is provided for in Article 2 through the preceding Article, Cabinet Order prescribes the transitional measures necessary in connection with the enforcement of this Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4151-88/art-1/par-1: 附則第五条 → 小規模企業共済法 附則第五条 (Supplementary Provisions, Article 5), suppl-4151-88/art-5 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-5
- suppl-4151-88/art-2/par-1: の規定による改正前の小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項 → 小規模企業共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4071-44/art-5/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-1
- suppl-4151-88/art-2/par-2: 前項 → 小規模企業共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4151-88/art-2/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-1
- suppl-4151-88/art-3/par-1: 第九条第一項 → 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
- suppl-4151-88/art-3/par-1: の規定による改正後の小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）附則第五条第一項 → 小規模企業共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4071-44/art-5/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-1
- suppl-4151-88/art-3/par-2: 新法第七条第二項 → 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
- suppl-4151-88/art-3/par-2: 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
- suppl-4151-88/art-3/par-2: 同条第四項 → 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
- suppl-4151-88/art-4/par-1: 新法第十三条 → 小規模企業共済法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-13

## Cited by

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

- 小規模企業共済法 附則第一条第一項（施行期日） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-1/par-1
- 小規模企業共済法 附則第二条第二項（共済金等に係る経過措置） — https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-2

---

## 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-20261106T173426-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-009, 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
