# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第三十一条の二 (Article 31-2)

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- 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: 第三十一条の二 (Article 31-2)（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） — address `art-31-2`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2
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### 第三十一条の二（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） — Acceptance, etc. of Accepted Amounts from Bodies That Have Discontinued Retirement Allowance Mutual Aid Businesses
<sup>caption: machine translation, not official</sup>
<sup>art-31-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2</sup>

  **第一項**  事業主（退職金共済事業を廃止した団体であつて厚生労働省令で定めるもの（以下この条において「廃止団体」という。）との間で退職金共済に関する契約（事業主が団体に掛金を納付することを約し、当該団体がその事業主の雇用する従業員の退職について退職金を支給することを約する契約をいう。以下この条において同じ。）を締結していたものに限る。）が、その雇用する従業員を被共済者として退職金共済契約を締結した場合において、当該廃止団体が、機構との間で、当該退職金共済契約の被共済者となつた者について当該退職金共済に関する契約に基づき当該廃止団体に納付された掛金の総額及び掛金に相当するものとして政令で定める金額並びにこれらの運用による利益の額の範囲内の金額を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おり、当該事業主が厚生労働省令で定めるところにより申出をしたときは、機構は、当該廃止団体との契約で定めるところによつて、当該退職金共済契約の被共済者となつた者に係る当該金額を受け入れるものとする。
  <sup>art-31-2/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1</sup>
  Where an employer (limited to one that had concluded a contract concerning retirement allowance mutual aid (meaning a contract under which an employer undertakes to pay premiums to a body and that body undertakes to pay a retirement allowance upon the retirement of an employee employed by that employer; the same applies hereinafter in this Article) with a body that has discontinued a retirement allowance mutual aid business and is specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to in this Article as a "discontinued body")) has concluded a retirement allowance mutual aid contract naming the employees it employs as covered employees, and that discontinued body has concluded with the Organization a contract providing that, for a person who has become a covered employee under that retirement allowance mutual aid contract, an amount within the range of the total amount of premiums paid to that discontinued body under that contract concerning retirement allowance mutual aid, the amount specified by Cabinet Order as equivalent to premiums, and the amount of profits from the investment of those amounts is to be transferred to the Organization, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and that employer has made an application as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to accept, as provided in the contract with that discontinued body, that amount pertaining to the person who has become a covered employee under that retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

  **第二項**  機構が、前項の受入れをした場合において、当該受け入れた金額（以下この条において「受入金額」という。）のうち、同項の退職金共済契約の効力が生じた日における掛金月額その他の事情を勘案して政令で定める額については、厚生労働省令で定めるところにより、政令で定める月数を当該退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該退職金共済契約の被共済者となつた者が当該退職金共済に関する契約の被共済者であつた期間の月数を超えることができない。
  <sup>art-31-2/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-2</sup>
  Where the Organization has made the acceptance under the preceding paragraph, with respect to the portion of the amount so accepted (hereinafter referred to in this Article as the "accepted amount") that is the amount specified by Cabinet Order taking into account the monthly premium on the day on which the retirement allowance mutual aid contract referred to in that paragraph took effect and other circumstances, the Organization is to aggregate the number of months specified by Cabinet Order into the number of months of paid premiums for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be so aggregated may not exceed the number of months of the period during which the person who has become a covered employee under that retirement allowance mutual aid contract was a covered employee under that contract concerning retirement allowance mutual aid.
  <sup>machine translation, not official</sup>

  **第三項**  受入金額から前項の政令で定める額を控除した残余の額を有する退職金共済契約の被共済者が退職したときにおける退職金の額は、第十条第一項ただし書及び第二項の規定にかかわらず、次の各号に掲げる前項の規定による通算後の掛金納付月数の区分に応じ、当該各号に定める額とする。
  <sup>art-31-2/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-3</sup>
  The amount of the retirement allowance when a covered employee under a retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the accepted amount retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount specified in each of the following items according to the category of the number of months of paid premiums after aggregation under the preceding paragraph set out in that item.
  <sup>machine translation, not official</sup>

    **一**  十一月以下　当該受入れのあつた日の属する月の翌月から当該被共済者が退職した日の属する月までの期間につき、当該残余の額に対し、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（当該受入れのあつた日の属する月に当該被共済者が退職したときは、当該残余の額。次号において「計算後残余額」という。）
    <sup>art-31-2/par-3/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-3/item-1</sup>
    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 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 that remaining amount (where the retirement of that covered employee took place in the month containing the day of that acceptance, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item);
    <sup>machine translation, not official</sup>

    **二**  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残余額を加算した額
    <sup>art-31-2/par-3/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-3/item-2</sup>
    12 months or more: the amount obtained by adding the remaining amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2).
    <sup>machine translation, not official</sup>

  **第四項**  前項の残余の額を有する退職金共済契約が解除されたときにおける解約手当金の額は、第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。
  <sup>art-31-2/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-4</sup>
  Where a retirement allowance mutual aid contract having the remaining amount referred to in the preceding paragraph is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の規定による申出に従い受入金額を機構が受け入れたときは、機構は、その旨を当該事業主に通知するものとし、当該事業主は、その旨を当該受入金額に係る被共済者となつた者に通知しなければならない。
  <sup>art-31-2/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-5</sup>
  Where the Organization has accepted the accepted amount in accordance with an application under paragraph (1), the Organization is to notify the employer to that effect, and the employer must notify the person who has become a covered employee pertaining to that accepted amount to that effect.
  <sup>machine translation, not official</sup>

  **第六項**  第一項及び前項の規定は、廃止団体との間で退職金共済に関する契約を締結していた事業主が、当該退職金共済に関する契約に係る従業員を被共済者とする退職金共済契約を当該廃止団体が退職金共済事業を廃止する前から引き続き締結している場合について準用する。この場合において、第一項及び前項中「被共済者となつた」とあるのは、「被共済者である」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
  <sup>art-31-2/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6</sup>
  The provisions of paragraph (1) and the preceding paragraph apply mutatis mutandis where an employer that had concluded a contract concerning retirement allowance mutual aid with a discontinued body has continued to be a party, since before that discontinued body discontinued its retirement allowance mutual aid business, to a retirement allowance mutual aid contract naming as covered employees the employees pertaining to that contract concerning retirement allowance mutual aid. In this case, "has become a covered employee" in paragraph (1) and the preceding paragraph is deemed to be replaced with "is a covered employee", and other technical replacement of terms that is necessary is specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第七項**  前項の規定により読み替えて準用する第一項の規定による申出に従い受入金額を機構が受け入れた退職金共済契約の被共済者が退職したときにおける退職金の額は、第十条第一項ただし書及び第二項の規定にかかわらず、第一項の受入れがなかつたものとみなして同条第一項ただし書及び第二項の規定により算定した退職金の額に、当該受入れのあつた日の属する月の翌月から当該被共済者が退職した日の属する月までの期間につき、当該受入金額に対し、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（当該受入れのあつた日の属する月に当該被共済者が退職したときは、当該受入金額）を加算した額とする。
  <sup>art-31-2/par-7 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-7</sup>
  Where a covered employee under a retirement allowance mutual aid contract for which the Organization has accepted the accepted amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to the preceding paragraph retires, the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount obtained by adding, to the amount of the retirement allowance calculated pursuant to the proviso to Article 10, paragraph (1) and Article 10, paragraph (2) on the assumption that the acceptance under paragraph (1) had not taken place, 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 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 accepted amount (where the retirement of that covered employee took place in the month containing the day of that acceptance, the accepted amount).
  <sup>machine translation, not official</sup>

  **第八項**  第六項の規定により読み替えて準用する第一項の規定による申出に従い受入金額を機構が受け入れた退職金共済契約が解除されたときにおける解約手当金の額は、第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。
  <sup>art-31-2/par-8 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-8</sup>
  Where a retirement allowance mutual aid contract for which the Organization has accepted the accepted amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to paragraph (6) is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第九項**  第二十九条第一項若しくは第二項又は第三十条第二項の規定の適用を受ける被共済者が、第一項（第六項の規定により読み替えて準用する場合を含む。）の規定による申出に従い機構が受け入れた受入金額に係る退職金共済契約の被共済者である場合における退職金の額は、第十条第一項ただし書及び第二項、第二十九条第一項及び第二項、第三十条第二項並びに第三項及び第七項の規定にかかわらず、第二十九条第一項若しくは第二項又は第三十条第二項の規定により算定される退職金の額に政令で定める額を加算した額とするほか、退職金等の額の算定に関し必要な事項は、政令で定める。
  <sup>art-31-2/par-9 · https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-9</sup>
  Where a covered employee to whom the provisions of Article 29, paragraph (1) or (2) or Article 30, paragraph (2) apply is a covered employee under the retirement allowance mutual aid contract pertaining to the accepted amount that the Organization has accepted in accordance with an application under paragraph (1) (including as applied mutatis mutandis with terms replaced pursuant to paragraph (6)), the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), Article 29, paragraphs (1) and (2), Article 30, paragraph (2), and paragraphs (3) and (7) of this Article, the amount obtained by adding the amount specified by Cabinet Order to the amount of the retirement allowance calculated pursuant to the provisions of Article 29, paragraph (1) or (2) or Article 30, paragraph (2), and other matters necessary for calculating the amount of retirement allowances, etc. are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-31-2/par-1: この条 → 中小企業退職金共済法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2
- art-31-2/par-2: 前項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-2: この条 → 中小企業退職金共済法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2
- art-31-2/par-3: 前項 → 中小企業退職金共済法 第三十一条の二第二項 (Article 31-2, paragraph (2)), art-31-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-2
- art-31-2/par-3: 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-31-2/par-3: 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-31-2/par-3/item-1: 次号 → 中小企業退職金共済法 第三十一条の二第三項第二号 (Article 31-2, paragraph (3), item (ii)), art-31-2/par-3/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-3/item-2
- art-31-2/par-3/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-31-2/par-4: 前項 → 中小企業退職金共済法 第三十一条の二第三項 (Article 31-2, paragraph (3)), art-31-2/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-3
- art-31-2/par-4: 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-31-2/par-5: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-6: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-6: 前項 → 中小企業退職金共済法 第三十一条の二第五項 (Article 31-2, paragraph (5)), art-31-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-5
- art-31-2/par-7: 前項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/par-7: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-7: 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-31-2/par-7: 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-31-2/par-8: 第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/par-8: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-8: 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-31-2/par-8: 前項 → 中小企業退職金共済法 第三十一条の二第七項 (Article 31-2, paragraph (7)), art-31-2/par-7 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-7
- art-31-2/par-9: 第二十九条第一項 → 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-31-2/par-9: 第二項 → 中小企業退職金共済法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-29/par-2
- art-31-2/par-9: 第三十条第二項 → 中小企業退職金共済法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-2
- art-31-2/par-9: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-9: 第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/par-9: 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-31-2/par-9: 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-31-2/par-9: 第三項 → 中小企業退職金共済法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-30/par-3
- art-31-2/par-9: 第七項 → 中小企業退職金共済法 第三十一条の二第七項 (Article 31-2, paragraph (7)), art-31-2/par-7 — https://japanlaw.org/en/sme-retirement-allowance-act/art-31-2/par-7

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 中小企業退職金共済法 第二十七条第一項（過去勤務期間の通算の申出等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-27/par-1
- 中小企業退職金共済法 第二十七条第二項（過去勤務期間の通算の申出等） — https://japanlaw.org/en/sme-retirement-allowance-act/art-27/par-2
- 中小企業退職金共済法 第三十一条の二第一項（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-1
- 中小企業退職金共済法 第三十一条の二第二項（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-2
- 中小企業退職金共済法 第三十一条の二第三項（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-3
- 中小企業退職金共済法 第三十一条の二第三項第一号（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-3/item-1
- 中小企業退職金共済法 第三十一条の二第四項（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-4
- 中小企業退職金共済法 第三十一条の二第五項（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-5
- 中小企業退職金共済法 第三十一条の二第六項（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-6
- 中小企業退職金共済法 第三十一条の二第七項（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-7
- 中小企業退職金共済法 第三十一条の二第八項（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-8
- 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
- 中小企業退職金共済法 附則第四条第一項（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に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4271-17/art-4/par-1
- 中小企業退職金共済法 附則第四条第二項（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に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4271-17/art-4/par-2
- 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 第七十三条第一項第九号（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-9 (e-Gov law ID 340CO0000000096)

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## 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
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-007, 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
