# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二十八条 (Article 28) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-28. 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: 第二十八条 (Article 28)（過去勤務掛金の納付） — address `art-28` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-28 - 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. --- ### 第二十八条（過去勤務掛金の納付） — Payment of Past Service Premiums caption: machine translation, not official art-28 · https://japanlaw.org/en/sme-retirement-allowance-act/art-28 **第一項** 前条第一項の規定による申出をした共済契約者は、当該申出に係る被共済者について、退職金共済契約の効力が生じた日の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月（その月前に被共済者が退職したとき、又は退職金共済契約が解除されたときは、退職の日又は退職金共済契約の解除の日の属する月）までの掛金が納付されている各月につき、過去勤務通算月額に過去勤務期間の年数に応じ政令で定める率に次条第一項第一号の規定による退職金の額のうち第十条第二項第三号ロに定める額の支払に要する費用を考慮して厚生労働大臣の定める率を加えて得た率を乗じて得た額の毎月分の過去勤務掛金を翌月末日（退職金共済契約が効力を生じた日の属する月分の過去勤務掛金にあつては、翌々月末日）までに納付しなければならない。 art-28/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-1 A mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article must, for each month for which premiums have been paid for the covered employee concerned in that request, from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years (or, where the past service period is less than five years, the number of years of that past service period) elapse (or, where the covered employee retires before that month or the retirement allowance mutual aid contract is cancelled before that month, the month containing the day of retirement or the day of cancellation of the retirement allowance mutual aid contract), pay the monthly past service premium, being the amount obtained by multiplying the past service monthly amount by the rate obtained by adding, to the rate specified by Cabinet Order according to the number of years of the past service period, the rate determined by the Minister of Health, Labour and Welfare in consideration of the cost of paying the amount provided for in Article 10, paragraph (2), item (iii), (b) out of the amount of the retirement allowance under Article 29, paragraph (1), item (i), by the last day of the following month (or, for the past service premium for the month containing the day on which the retirement allowance mutual aid contract took effect, by the last day of the month after the following month). machine translation, not official **第二項** 前条第一項の規定による申出をした共済契約者は、厚生労働省令で定める一定の月分以上について過去勤務掛金の納付を怠つた場合（厚生労働省令で定める正当な理由がある場合を除く。）には、その時以後は、過去勤務掛金を納付することができない。 art-28/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-2 If a mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article fails to pay past service premiums for a certain number of months or more specified by Order of the Ministry of Health, Labour and Welfare (excluding a case where there is a justifiable reason specified by Order of the Ministry of Health, Labour and Welfare), it may not pay past service premiums from that time on. machine translation, not official **第三項** 第七条第三項の規定により前条第一項の規定による申出に係る共済契約者に交付される退職金共済手帳は、過去勤務掛金の納付状況をも明らかにすることができるものでなければならない。 art-28/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-3 The retirement allowance mutual aid book delivered under the provisions of Article 7, paragraph (3) to a mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article must also be capable of showing the status of payment of past service premiums. machine translation, not official **第四項** 第二十二条第二項及び第二十四条から第二十六条までの規定は、過去勤務掛金の納付について準用する。この場合において、同条第一項中「第二十二条第一項」とあるのは、「第二十八条第一項」と読み替えるものとする。 art-28/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-4 The provisions of Article 22, paragraph (2) and Articles 24 through 26 apply mutatis mutandis to the payment of past service premiums. In this case, the phrase "Article 22, paragraph (1)" in Article 26, paragraph (1) is deemed to be replaced with "Article 28, paragraph (1)". machine translation, not official --- ## Cites - art-28/par-1: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-27/par-1 - art-28/par-1: 次条第一項第一号 → 中小企業退職金共済法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29/par-1/item-1 - art-28/par-1: 第十条第二項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-3 - art-28/par-2: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-27/par-1 - art-28/par-3: 第七条第三項 → 中小企業退職金共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-7/par-3 - art-28/par-3: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-27/par-1 - art-28/par-4: 第二十二条第二項 → 中小企業退職金共済法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-22/par-2 - art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/sme-retirement-allowance-act/art-24 - art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/sme-retirement-allowance-act/art-25 - art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/sme-retirement-allowance-act/art-26 - art-28/par-4: 同条第一項 → 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 - art-28/par-4: 第二十八条第一項 → 中小企業退職金共済法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 第二十八条第四項（過去勤務掛金の納付） — https://japanlaw.org/en/sme-retirement-allowance-act/art-28/par-4 --- ## 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 - 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