# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二十三条 (Article 23) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-23. 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: 第二十三条 (Article 23)（加入促進等のための掛金負担軽減措置） — address `art-23` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-23 - 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. --- ### 第二十三条（加入促進等のための掛金負担軽減措置） — Measures to Reduce the Burden of Premiums to Promote Enrollment, etc. caption: machine translation, not official art-23 · https://japanlaw.org/en/sme-retirement-allowance-act/art-23 **第一項** 機構は、中小企業者が退職金共済契約の申込みをすること及び共済契約者が第九条第一項の掛金月額の増加の申込みをすることを促進するため、厚生労働省令で定めるところにより、共済契約者の掛金に係る負担を軽減する措置として、一定の月分の掛金の額を減額することができる。 art-23/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-23/par-1 In order to promote the filing of applications for retirement allowance mutual aid contracts by small and medium-sized enterprises and the filing of applications for an increase in the monthly premium under Article 9, paragraph (1) by mutual aid policyholders, the Organization may, as a measure to reduce the burden of premiums on mutual aid policyholders, reduce the amount of the premium for certain months, as provided for by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第二項** 前項の規定に基づき掛金の減額の措置が講ぜられる月について、共済契約者が同項の規定に基づき減額された額により掛金を納付した場合には、第十条第二項（第十六条第三項において準用する場合を含む。）及び第五十五条第一項の規定の適用については、前条第一項の掛金月額により掛金の納付があつたものとみなす。 art-23/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-23/par-2 For a month for which a measure to reduce premiums is taken under the provisions of the preceding paragraph, if a mutual aid policyholder pays the premium in the amount reduced under the provisions of that paragraph, with regard to the application of the provisions of Article 10, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (3)) and Article 55, paragraph (1), the premium is deemed to have been paid based on the monthly premium under paragraph (1) of the preceding Article. machine translation, not official --- ## Cites - art-23/par-1: 第九条第一項 → 中小企業退職金共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9/par-1 - art-23/par-2: 前項 → 中小企業退職金共済法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-23/par-1 - art-23/par-2: 第十条第二項 → 中小企業退職金共済法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2 - art-23/par-2: 第十六条第三項 → 中小企業退職金共済法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-16/par-3 - art-23/par-2: 第五十五条第一項 → 中小企業退職金共済法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-55/par-1 - art-23/par-2: 前条第一項 → 中小企業退職金共済法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-22/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第十六条第四項（解約手当金等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-16/par-4 - 中小企業退職金共済法 第二十三条第二項（加入促進等のための掛金負担軽減措置） — https://japanlaw.org/en/sme-retirement-allowance-act/art-23/par-2 - 中小企業退職金共済法 第八十三条第一項（国の補助） — https://japanlaw.org/en/sme-retirement-allowance-act/art-83/par-1 - 雇用保険法施行規則 第百十五条第一項第七号（法第六十二条第一項第六号の厚生労働省令で定める事業） — https://japanlaw.org/en/employment-insurance-act-enforcement-ordinance/art-115/par-1/item-7 (e-Gov law ID 350M50002000003) --- ## 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-20261106T173426-005, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-005, 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