# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第三十条 (Article 30) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-30. 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: 第三十条 (Article 30)（退職金相当額の受入れ等） — address `art-30` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-30 - 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. --- ### 第三十条（退職金相当額の受入れ等） — Acceptance, etc. of Amounts Equivalent to Retirement Allowances caption: machine translation, not official art-30 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30 **第一項** 機構は、退職金共済事業を行う団体であつて厚生労働省令で定めるものとの間で、当該団体が行う退職金共済に関する制度に基づきその退職につき退職金の支給を受けることができる者（当該退職をした者に限る。）が申し出たときはその者に係る退職金に相当する額を当該団体から機構に引き渡すことその他厚生労働省令で定める事項を約する契約を締結している場合において、当該退職をした者が退職後厚生労働省令で定める期間内に、当該退職金を請求しないで退職金共済契約の被共済者となり、かつ、厚生労働省令で定めるところにより申出をしたときは、当該団体との契約で定めるところによつて当該団体から引き渡される当該退職金に相当する額を受け入れるものとする。 art-30/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 Where the Organization has concluded with a body that carries out a retirement allowance mutual aid business and is specified by Order of the Ministry of Health, Labour and Welfare a contract providing that, when a person who is able to receive payment of a retirement allowance upon retirement under a retirement allowance mutual aid system operated by that body (limited to a person who has retired) so applies, the amount equivalent to the retirement allowance for that person is to be transferred from that body to the Organization, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and the person who has so retired, within the period specified by Order of the Ministry of Health, Labour and Welfare after retirement, without claiming that retirement allowance, has become a covered employee under a retirement allowance mutual aid contract and has made an application as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to accept the amount equivalent to that retirement allowance that is transferred from that body as provided in the contract with that body. machine translation, not official **第二項** 機構が前項の受入れをした場合において、同項の退職金共済契約の被共済者となつた者が退職したときは、次に定めるところにより、退職金を支給する。 art-30/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2 Where the Organization has made the acceptance under the preceding paragraph and the person who has become a covered employee under the retirement allowance mutual aid contract referred to in that paragraph retires, a retirement allowance is paid as provided in the following items. machine translation, not official **一** 第十条第一項ただし書の規定は、適用しない。 art-30/par-2/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-1 The provisions of the proviso to Article 10, paragraph (1) do not apply; machine translation, not official **二** 退職金の額は、第十条第二項の規定にかかわらず、次のイ又はロに掲げる掛金納付月数の区分に応じ、当該イ又はロに定める額とする。 art-30/par-2/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-2 The amount of the retirement allowance is, notwithstanding the provisions of Article 10, paragraph (2), the amount specified in (a) or (b) according to the category of the number of months of paid premiums set out in (a) or (b): machine translation, not official **イ** 十一月以下　当該受入れをした日の属する月の翌月から当該被共済者となつた者が退職した日の属する月までの期間につき、当該受入れに係る金額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該受入れをした日の属する月に当該被共済者となつた者が退職したときは、当該受入れに係る金額。ロにおいて「計算後受入金額」という。） art-30/par-2/item-2/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-2/sub-1 11 months or less: the total of principal and interest obtained by calculating, for the period from the month following the month containing the day of that acceptance through the month containing the day of retirement of the person who has become that covered employee, compound interest at the rate obtained by adding the rate determined by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order, on the amount pertaining to that acceptance (where the retirement of the person who has become that covered employee took place in the month containing the day of that acceptance, the amount pertaining to that acceptance; referred to as the "accepted amount after interest calculation" in (b)); machine translation, not official **ロ** 十二月以上　第十条第二項の規定により算定した額に計算後受入金額を加算した額 art-30/par-2/item-2/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-2/sub-2 12 months or more: the amount obtained by adding the accepted amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2). machine translation, not official **第三項** 機構が第一項の受入れをした場合において、同項の被共済者となつた者に係る退職金共済契約が解除されたときは、次に定めるところにより、解約手当金を支給する。 art-30/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3 Where the Organization has made the acceptance under paragraph (1) and the retirement allowance mutual aid contract for the person who has become a covered employee referred to in that paragraph is cancelled, a cancellation refund is paid as provided in the following items. machine translation, not official **一** 第十六条第三項の規定は、適用しない。 art-30/par-3/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3/item-1 The provisions of Article 16, paragraph (3) do not apply; machine translation, not official **二** 解約手当金の額は、前項第二号の規定の例により計算して得た額とする。 art-30/par-3/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3/item-2 The amount of the cancellation refund is the amount calculated in accordance with the provisions of item (ii) of the preceding paragraph. machine translation, not official **第四項** 過去勤務掛金が納付されたことのある退職金共済契約の被共済者のうち、その者について機構が第一項の受入れをしたものに対する前条の規定の適用については、同条第一項中「第十条第二項の規定にかかわらず」とあるのは「第十条第二項及び次条第二項第二号の規定にかかわらず」と、同項第一号中「第十条第二項（第一号を除く。）」とあり、及び同項第二号中「第十条第二項」とあるのは「次条第二項第二号」と、同条第二項第二号中「、第十条第二項」とあるのは「、第十条第二項及び次条第二項第二号」と、同号イ中「納付された過去勤務掛金の総額」とあるのは「次条第二項第二号イに規定する計算後受入金額に納付された過去勤務掛金の総額を加算した額」と、同号ロ及びハ中「第十条第二項」とあるのは「次条第二項第二号」とする。 art-30/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-4 In the application of the preceding Article to a covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid and for whom the Organization has made the acceptance under paragraph (1), in paragraph (1) of that Article, "Notwithstanding the provisions of Article 10, paragraph (2)" is deemed to be replaced with "Notwithstanding the provisions of Article 10, paragraph (2) and the following Article, paragraph (2), item (ii)"; in item (i) of that paragraph, "Article 10, paragraph (2) (excluding item (i))", and in item (ii) of that paragraph, "Article 10, paragraph (2)", are deemed to be replaced with "the following Article, paragraph (2), item (ii)"; in paragraph (2), item (ii) of that Article, ", notwithstanding the provisions of Article 10, paragraph (2)" is deemed to be replaced with ", notwithstanding the provisions of Article 10, paragraph (2) and the following Article, paragraph (2), item (ii)"; in (a) of that item, "the total amount of past service premiums paid" is deemed to be replaced with "the amount obtained by adding the total amount of past service premiums paid to the accepted amount after interest calculation prescribed in the following Article, paragraph (2), item (ii), (a)"; and in (b) and (c) of that item, "Article 10, paragraph (2)" is deemed to be replaced with "the following Article, paragraph (2), item (ii)". machine translation, not official --- ## Cites - art-30/par-2: 前項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 - art-30/par-2/item-1: 第十条第一項 → 中小企業退職金共済法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-1 - art-30/par-2/item-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-30/par-2/item-2/sub-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-30/par-3: 第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 - art-30/par-3/item-1: 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-30/par-3/item-2: 前項第二号 → 中小企業退職金共済法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-2 - art-30/par-4: 第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-1 - art-30/par-4: 前条 → 中小企業退職金共済法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29 - art-30/par-4: 同条第一項 → 中小企業退職金共済法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29/par-1 - art-30/par-4: 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-30/par-4: 次条第二項第二号 → 中小企業退職金共済法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2/item-2 - art-30/par-4: 同項第一号 → 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-30/par-4: 第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-1 - art-30/par-4: 同項第二号 → 中小企業退職金共済法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29/par-1/item-2 - art-30/par-4: 同条第二項第二号 → 中小企業退職金共済法 第二十九条第二項第二号 (Article 29, paragraph (2), item (ii)), art-29/par-2/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29/par-2/item-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第三十条第二項（退職金相当額の受入れ等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2 - 中小企業退職金共済法 第三十条第三項（退職金相当額の受入れ等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3 - 中小企業退職金共済法 第三十条第三項第二号（退職金相当額の受入れ等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3/item-2 - 中小企業退職金共済法 第三十条第四項（退職金相当額の受入れ等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-4 - 中小企業退職金共済法 第三十一条の二第九項（退職金共済事業を廃止した団体からの受入金額の受入れ等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-9 - 中小企業退職金共済法 第三十一条の三第九項（資産管理運用機関等からの移換額の移換等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-3/par-9 - 住民基本台帳法 別表第一 — https://japanlaw.org/en/residential-basic-book-act/appdx-1 (e-Gov law ID 342AC0000000081) - 所得税法施行令 第六十九条第一項第二号イ（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-69/par-1/item-2/sub-1 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第七十二条第三項第二号（退職手当等とみなす一時金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-3/item-2 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第七十三条第一項第八号イ（特定退職金共済団体の要件） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-8/sub-1 (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-20261106T173426-006, 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