# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第五十三条 (Article 53) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-53. 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: 第五十三条 (Article 53)（従前の積立事業についての取扱い） — address `art-53` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-53 - 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. --- ### 第五十三条（従前の積立事業についての取扱い） — Treatment of Previous Savings Schemes caption: machine translation, not official art-53 · https://japanlaw.org/en/sme-retirement-allowance-act/art-53 **第一項** 機構が特定業種の指定があつたことに伴い当該特定業種に係る第七十条第一項第一号に掲げる業務を開始する際現に当該特定業種に属する事業を営む中小企業者が共同して実施している従業員のための退職金積立ての事業（以下この条において「積立事業」という。）で厚生労働省令で定める基準に適合すると厚生労働大臣が認定するものに参加している当該特定業種に属する事業を営む中小企業者が、第七十三条第五項の規定による募集に応じ、同条第八項の規定によつて機構との間に特定業種退職金共済契約が締結されたものとみなされ、又は当該特定業種に係る同号に掲げる業務の開始の日から一年以内に、機構との間に特定業種退職金共済契約を締結し、当該従業員が被共済者となつた場合において、当該中小企業者が、当該期間内に、当該被共済者について当該積立事業に積み立てられている金額の範囲内で政令で定める金額を機構に納付したときは、その金額に応じて政令で定める月数を当該被共済者に係る特定業種掛金納付月数に通算するものとする。この場合において、通算すべき月数は、当該従業員について当該中小企業者が積立事業に参加していた期間の月数（その期間の月数が七十二月を超えるときは、七十二月）を超えることができない。 art-53/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-53/par-1 When the Organization commences the operations listed in Article 70, paragraph (1), item (i) for a specified industry upon the designation of that specified industry, where a small and medium-sized enterprise engaged in a business belonging to that specified industry that participates in a retirement allowance savings scheme for employees (hereinafter referred to as a "savings scheme" in this Article) that small and medium-sized enterprises engaged in businesses belonging to that specified industry are then jointly carrying out and that the Minister of Health, Labour and Welfare certifies as conforming to the standards specified by Order of the Ministry of Health, Labour and Welfare either responds to the solicitation under Article 73, paragraph (5) and is deemed under Article 73, paragraph (8) to have concluded a specified-industry retirement allowance mutual aid contract with the Organization, or concludes a specified-industry retirement allowance mutual aid contract with the Organization within one year from the date of commencement of the operations listed in that item for that specified industry, and the employee has become a covered employee, if that small and medium-sized enterprise pays to the Organization within that period an amount specified by Cabinet Order within the range of the amount accumulated in that savings scheme for that covered employee, the number of months specified by Cabinet Order in accordance with that amount is to be aggregated with the specified-industry number of months of paid premiums for that covered employee. In this case, the number of months to be aggregated may not exceed the number of months of the period during which that small and medium-sized enterprise participated in the savings scheme for that employee (or, where the number of months of that period exceeds 72 months, 72 months). machine translation, not official --- ## Cites - art-53/par-1: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-70/par-1/item-1 - art-53/par-1: この条 → 中小企業退職金共済法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/sme-retirement-allowance-act/art-53 - art-53/par-1: 第七十三条第五項 → 中小企業退職金共済法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-73/par-5 - art-53/par-1: 同条第八項 → 中小企業退職金共済法 第七十三条第八項 (Article 73, paragraph (8)), art-73/par-8 — https://japanlaw.org/en/sme-retirement-allowance-act/art-73/par-8 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第五十三条第一項（従前の積立事業についての取扱い） — https://japanlaw.org/en/sme-retirement-allowance-act/art-53/par-1 - 中小企業退職金共済法 第七十九条第一項第二号（協議） — https://japanlaw.org/en/sme-retirement-allowance-act/art-79/par-1/item-2 - 中小企業退職金共済法 附則第二条第二項（機構の設立） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-2/par-2 - 所得税法施行令 第六十四条第一項第一号（確定給付企業年金規約等に基づく掛金等の取扱い） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-64/par-1/item-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-20261106T173426-010, 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-20261106T173426-010, 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