# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十二条 (Article 12) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-12. 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. - Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号 - English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative 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)（退職金の分割支給等） — address `art-12` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-12 - e-Gov law ID: 334AC0000000160 — 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. --- ### 第十二条（退職金の分割支給等） — Installment Payment of Retirement Allowances, etc. caption: machine translation, not official art-12 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12 **第一項** 機構は、前条の規定にかかわらず、被共済者の請求により、退職金の全部又は一部を分割払の方法により支給することができる。ただし、次の各号のいずれかに該当する場合は、この限りでない。 art-12/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 Notwithstanding the preceding Article, at the request of a covered employee, the Organization may pay all or part of the retirement allowance by way of installment payment; provided, however, that this does not apply in any of the cases set out in the following items. machine translation, not official **一** 退職金の額が厚生労働省令で定める金額未満であるとき。 art-12/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1/item-1 Where the amount of the retirement allowance is less than the amount specified by Order of the Ministry of Health, Labour and Welfare; machine translation, not official **二** 被共済者が退職した日において六十歳未満であるとき。 art-12/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1/item-2 Where the covered employee is under 60 years of age on the date of retirement; machine translation, not official **三** 被共済者が退職金の一部を分割払の方法により支給することを請求した場合において、次項に規定する分割払対象額が厚生労働省令で定める金額未満であるとき又は当該退職金の全額から同項に規定する分割払対象額を減じた額が厚生労働省令で定める金額未満であるとき。 art-12/par-1/item-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1/item-3 Where, when a covered employee has requested that part of the retirement allowance be paid by way of installment payment, the amount subject to installment payment prescribed in the following paragraph is less than the amount specified by Order of the Ministry of Health, Labour and Welfare, or the amount obtained by deducting the amount subject to installment payment prescribed in that paragraph from the full amount of that retirement allowance is less than the amount specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第二項** 被共済者が退職金の一部について分割払の方法により支給を受けようとする場合における前項の請求は、当該分割払の方法により支給を受けようとする退職金の一部の額（以下この条において「分割払対象額」という。）を定めてしなければならない。 art-12/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-2 Where a covered employee intends to receive part of the retirement allowance by way of installment payment, the request under the preceding paragraph must be made by specifying the amount of the part of the retirement allowance that the covered employee intends to receive by way of installment payment (hereinafter referred to in this Article as the "amount subject to installment payment"). machine translation, not official **第三項** 分割払の方法による退職金の支給期月は、毎年二月、五月、八月及び十一月とする。 art-12/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-3 The payment months for a retirement allowance paid by way of installment payment are February, May, August and November of each year. machine translation, not official **第四項** 分割払の方法による退職金の支給の期間（次項において「分割支給期間」という。）は、被共済者の選択により、第一項の請求後の最初の支給期月から五年間又は十年間のいずれかとする。 art-12/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-4 The period of payment of a retirement allowance by way of installment payment (referred to as the "installment payment period" in the following paragraph) is either five years or 10 years from the first payment month after the request under paragraph (1), as selected by the covered employee. machine translation, not official **第五項** 支給期月ごとの退職金（次条において「分割退職金」という。）の額は、退職金の額（退職金の一部について分割払の方法により支給する場合にあつては、分割払対象額）に、分割支給期間に応じ政令で定める率（次条第二項において「分割支給率」という。）を乗じて得た額とする。 art-12/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-5 The amount of the retirement allowance for each payment month (referred to as the "retirement allowance installment" in the following Article) is the amount obtained by multiplying the amount of the retirement allowance (the amount subject to installment payment, where part of the retirement allowance is paid by way of installment payment) by the rate specified by Cabinet Order in accordance with the installment payment period (referred to as the "installment payment rate" in paragraph (2) of the following Article). machine translation, not official **第六項** 第一項の規定に基づき退職金の一部を分割払の方法により支給することとした場合においては、当該退職金の全額から分割払対象額を減じた額を一時金として支給する。 art-12/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-6 Where, pursuant to the provisions of paragraph (1), part of the retirement allowance is to be paid by way of installment payment, the amount obtained by deducting the amount subject to installment payment from the full amount of that retirement allowance is paid as a lump sum. machine translation, not official --- ## Cites - art-12/par-1: 前条 → 中小企業退職金共済法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/sme-retirement-allowance-act/art-11 - art-12/par-1/item-3: 次項 → 中小企業退職金共済法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-2 - art-12/par-2: 前項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 - art-12/par-2: この条 → 中小企業退職金共済法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12 - art-12/par-4: 次項 → 中小企業退職金共済法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-5 - art-12/par-4: 第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 - art-12/par-5: 次条 → 中小企業退職金共済法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/sme-retirement-allowance-act/art-13 - art-12/par-5: 次条第二項 → 中小企業退職金共済法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-2 - art-12/par-6: 第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第十二条第一項第三号（退職金の分割支給等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-1/item-3 - 中小企業退職金共済法 第十二条第二項（退職金の分割支給等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-2 - 中小企業退職金共済法 第十二条第四項（退職金の分割支給等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-4 - 中小企業退職金共済法 第十二条第六項（退職金の分割支給等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-6 - 所得税法施行令 第八十二条の二第二項第二号（公的年金等とされる年金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-2/item-2 (e-Gov law ID 340CO0000000096) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業退職金共済法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/334AC0000000160/20250601_504AC0000000068), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 中小企業退職金共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1775), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-003, translated 2026-11-07 - This site's parser, version 225 — 中小企業退職金共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06