# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四十四条 (Article 44) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-44. 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: 第四十四条 (Article 44)（掛金） — address `art-44` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-44 - 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. --- ### 第四十四条（掛金） — Premiums caption: machine translation, not official art-44 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44 **第一項** 掛金は、日を単位として定めるものとし、その額は、被共済者一人につき、三百円以上八百円以下の範囲において、特定業種退職金共済規程で定める。 art-44/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-1 Premiums are to be set on a daily basis, and the amount is to be specified in the specified-industry retirement allowance mutual aid rules within the range of 300 yen or more and 800 yen or less per covered employee. machine translation, not official **第二項** 掛金の日額には、十円未満の端数があつてはならない。 art-44/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-2 The daily amount of premiums must not include a fraction of less than 10 yen. machine translation, not official **第三項** 掛金の日額は、特定業種ごとに、単一の金額でなければならない。 art-44/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-3 The daily amount of premiums must be a single amount for each specified industry. machine translation, not official **第四項** 共済契約者は、被共済者に賃金を支払う都度、退職金共済手帳に退職金共済証紙を貼り付け、これに消印することによつて掛金を納付しなければならない。 art-44/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-4 Each time a mutual aid policyholder pays wages to a covered employee, the mutual aid policyholder must pay premiums by affixing a retirement allowance mutual aid stamp to the retirement allowance mutual aid book and canceling it with a seal. machine translation, not official **第五項** 特定業種のうち厚生労働大臣が指定するものに係る特定業種退職金共済契約についての掛金の納付については、共済契約者が電子情報処理組織（機構の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と共済契約者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用して、厚生労働省令で定めるところにより、被共済者の就労の実績を機構に報告することとした場合には、前項に規定する方法に代えて、厚生労働省令で定めるところにより、現金をもつてすることができる。 art-44/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-5 With regard to the payment of premiums under a specified-industry retirement allowance mutual aid contract relating to a specified industry designated by the Minister of Health, Labour and Welfare, where a mutual aid policyholder, using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the Organization (including input and output devices; the same applies hereinafter in this paragraph) with a computer used by the mutual aid policyholder through a telecommunication line), reports the actual work performed by covered employees to the Organization as provided by Order of the Ministry of Health, Labour and Welfare, the payment may be made in cash, as provided by Order of the Ministry of Health, Labour and Welfare, in place of the method prescribed in the preceding paragraph. machine translation, not official **第六項** 退職金共済手帳、退職金共済証紙その他掛金の納付に関し必要な事項は、厚生労働省令で定める。 art-44/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-6 Matters necessary for the payment of premiums, such as retirement allowance mutual aid books and retirement allowance mutual aid stamps, are specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official --- ## Cites - art-44/par-5: この項 → 中小企業退職金共済法 第四十四条第五項 (Article 44, paragraph (5)), art-44/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-5 - art-44/par-5: 前項 → 中小企業退職金共済法 第四十四条第四項 (Article 44, paragraph (4)), art-44/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第四十四条第五項（掛金） — https://japanlaw.org/en/sme-retirement-allowance-act/art-44/par-5 - 中小企業退職金共済法 附則第十二条第二項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-12/par-2 - 中小企業退職金共済法 附則第十二条第三項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-12/par-3 - 印紙税法 別表第三（非課税文書の表） — https://japanlaw.org/en/stamp-tax-act/appdx-3 (e-Gov law ID 342AC0000000023) --- ## 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-20261106T173426-009, 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