# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28. 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: 附　則 (Supplementary Provisions) — address `suppl-3361-28` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28 - 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. --- ## 附　則 昭和三六年三月三一日法律第二八号 suppl-3361-28 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28 **第一項** この法律は、昭和三十六年四月一日から施行する。 suppl-3361-28/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/par-1 This Act comes into effect as of April 1, 1961. machine translation, not official **第二項** この法律の施行の際現に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の事業（以下「積立事業」という。）で労働省令で定める基準に適合すると労働大臣が認定するものに参加している中小企業者が、この法律の施行後一年以内に、当該従業員を被共済者として退職金共済契約を締結し、当該従業員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、別表の上欄に定める金額に当該退職金共済契約の効力が生じた日における掛金月額を百円で除した数を乗じて得た金額を中小企業退職金共済事業団に納付したときは、その下欄に定める月数を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こえるときは、七十二月）をこえることができない。 suppl-3361-28/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/par-2 Where a small and medium-sized enterprise that, at the time this Act comes into effect, participates in a retirement allowance savings scheme for employees that small and medium-sized enterprises are then jointly carrying out (hereinafter referred to as a "savings scheme") and that the Minister of Labour certifies as conforming to the standards specified by Order of the Ministry of Labour concludes, within one year after this Act comes into effect, a retirement allowance mutual aid contract naming those employees as covered employees, and pays to the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation, within the range of the amount accumulated in that savings scheme for those employees, the amount obtained by multiplying the amount specified in the left-hand column of the Appended Table by the number obtained by dividing the monthly premium on the day on which that retirement allowance mutual aid contract took effect by 100 yen, the number of months specified in the right-hand column of that table is to be aggregated with the number of months of paid premiums. In this case, the number of months to be aggregated may not exceed the number of months of the period during which the small and medium-sized enterprise participated in the savings scheme for those employees (or, where the number of months of that period exceeds 72 months, 72 months). machine translation, not official **第三項** 労働大臣は、前項の規定により積立事業の認定の基準に関する労働省令を定めようとするときは、大蔵大臣及び通商産業大臣と協議しなければならない。 suppl-3361-28/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/par-3 When the Minister of Labour intends to establish, pursuant to the provisions of the preceding paragraph, an Order of the Ministry of Labour concerning the standards for certification of savings schemes, the Minister must consult the Minister of Finance and the Minister of International Trade and Industry. machine translation, not official ## 別表 suppl-3361-28/appdx-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/appdx-1 金額 月数 一〇〇円 一月 二〇〇円 二月 三〇〇円 三月 四〇〇円 四月 五一〇円 五月 六一〇円 六月 七一〇円 七月 八一〇円 八月 九二〇円 九月 一、〇二〇円 一〇月 一、一三〇円 一一月 一、二三〇円 一二月 一、三四〇円 一三月 一、四五〇円 一四月 一、五五〇円 一五月 一、六六〇円 一六月 一、七七〇円 一七月 一、八八〇円 一八月 一、九九〇円 一九月 二、一〇〇円 二〇月 二、二一〇円 二一月 二、三二〇円 二二月 二、四三〇円 二三月 二、五五〇円 二四月 二、六六〇円 二五月 二、七七〇円 二六月 二、八九〇円 二七月 三、〇〇〇円 二八月 三、一二〇円 二九月 三、二三〇円 三〇月 三、三五〇円 三一月 三、四七〇円 三二月 三、五八〇円 三三月 三、七〇〇円 三四月 三、八二〇円 三五月 三、九四〇円 三六月 四、〇六〇円 三七月 四、一八〇円 三八月 四、三〇〇円 三九月 四、四三〇円 四〇月 四、五五〇円 四一月 四、六七〇円 四二月 四、七九〇円 四三月 四、九二〇円 四四月 五、〇四〇円 四五月 五、一七〇円 四六月 五、三〇〇円 四七月 五、四二〇円 四八月 五、五五〇円 四九月 五、六八〇円 五〇月 五、八一〇円 五一月 五、九四〇円 五二月 六、〇七〇円 五三月 六、二〇〇円 五四月 六、三三〇円 五五月 六、四六〇円 五六月 六、六〇〇円 五七月 六、七三〇円 五八月 六、八六〇円 五九月 七、〇〇〇円 六〇月 七、一四〇円 六一月 七、二七〇円 六二月 七、四一〇円 六三月 七、五五〇円 六四月 七、六九〇円 六五月 七、八二〇円 六六月 七、九六〇円 六七月 八、一一〇円 六八月 八、二五〇円 六九月 八、三九〇円 七〇月 八、五三〇円 七一月 八、六七〇円 七二月 Amount Number of months 100 yen 1 month 200 yen 2 months 300 yen 3 months 400 yen 4 months 510 yen 5 months 610 yen 6 months 710 yen 7 months 810 yen 8 months 920 yen 9 months 1,020 yen 10 months 1,130 yen 11 months 1,230 yen 12 months 1,340 yen 13 months 1,450 yen 14 months 1,550 yen 15 months 1,660 yen 16 months 1,770 yen 17 months 1,880 yen 18 months 1,990 yen 19 months 2,100 yen 20 months 2,210 yen 21 months 2,320 yen 22 months 2,430 yen 23 months 2,550 yen 24 months 2,660 yen 25 months 2,770 yen 26 months 2,890 yen 27 months 3,000 yen 28 months 3,120 yen 29 months 3,230 yen 30 months 3,350 yen 31 months 3,470 yen 32 months 3,580 yen 33 months 3,700 yen 34 months 3,820 yen 35 months 3,940 yen 36 months 4,060 yen 37 months 4,180 yen 38 months 4,300 yen 39 months 4,430 yen 40 months 4,550 yen 41 months 4,670 yen 42 months 4,790 yen 43 months 4,920 yen 44 months 5,040 yen 45 months 5,170 yen 46 months 5,300 yen 47 months 5,420 yen 48 months 5,550 yen 49 months 5,680 yen 50 months 5,810 yen 51 months 5,940 yen 52 months 6,070 yen 53 months 6,200 yen 54 months 6,330 yen 55 months 6,460 yen 56 months 6,600 yen 57 months 6,730 yen 58 months 6,860 yen 59 months 7,000 yen 60 months 7,140 yen 61 months 7,270 yen 62 months 7,410 yen 63 months 7,550 yen 64 months 7,690 yen 65 months 7,820 yen 66 months 7,960 yen 67 months 8,110 yen 68 months 8,250 yen 69 months 8,390 yen 70 months 8,530 yen 71 months 8,670 yen 72 months machine translation, not official --- ## Cites - suppl-3361-28/par-3: 前項 → 中小企業退職金共済法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3361-28/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 附則第三項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3361-28/par-3 --- ## 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-20261106T173426-018, 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