# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十三条 (Article 13) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-13. 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: 第十三条 (Article 13) — address `art-13` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-13 - 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. --- ### 第十三条 art-13 · https://japanlaw.org/en/sme-retirement-allowance-act/art-13 **第一項** 機構は、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とした場合において、次の各号に掲げる事由が生じたときは、それぞれ当該各号に定める者に対し、その事由が生じた時までに支給期月の到来していない分割退職金の額の現価に相当する額（以下この条において「現価相当額」という。）の合計額を一括して支給するものとする。 art-13/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-1 Where the Organization has decided to pay all or part of a retirement allowance by way of installment payment and an event set out in the following items occurs, the Organization is to pay in a lump sum, to the person specified in each of those items, the total amount of the amounts equivalent to the present value of the retirement allowance installments whose payment months have not arrived by the time that event occurred (hereinafter referred to in this Article as the "present value amount"). machine translation, not official **一** 被共済者が死亡したとき。　相続人 art-13/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-1/item-1 Where the covered employee dies: the heirs machine translation, not official **二** 被共済者に重度の障害その他の厚生労働省令で定める特別の事情が生じた場合であつて、その者が機構に対し現価相当額の合計額を一括して支給することを請求したとき。　その者 art-13/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-1/item-2 Where a special circumstance specified by Order of the Ministry of Health, Labour and Welfare, such as a severe disability, has arisen for the covered employee and that person has requested the Organization to pay the total amount of the present value amounts in a lump sum: that person machine translation, not official **第二項** 現価相当額は、分割退職金の額を当該額に係る分割支給率の算定の基礎となつた利率として厚生労働大臣が定める利率による複利現価法によつて前項各号に掲げる事由が生じた後における直近の支給期月から当該分割退職金に係る支給期月までの期間に応じて割り引いた額とする。 art-13/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-2 The present value amount is the amount obtained by discounting the amount of the retirement allowance installment, by the compound present value method at the interest rate determined by the Minister of Health, Labour and Welfare as the interest rate that was the basis for calculating the installment payment rate for that amount, according to the period from the nearest payment month after the occurrence of the event set out in each item of the preceding paragraph to the payment month for that retirement allowance installment. machine translation, not official --- ## Cites - art-13/par-1: この条 → 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-13/par-2: 前項 → 中小企業退職金共済法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第十二条第五項（退職金の分割支給等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-12/par-5 - 中小企業退職金共済法 第十三条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-1 - 中小企業退職金共済法 第十三条第二項 — https://japanlaw.org/en/sme-retirement-allowance-act/art-13/par-2 --- ## 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