# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3481-115`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3481-115
- 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.

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## 附　則 昭和四八年一〇月一五日法律第一一五号
<sup>suppl-3481-115 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3481-115</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3481-115/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3481-115/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  この法律の施行の際現に第四条の規定による改正後の中小企業退職金共済法第二条第一項の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当該中小企業者については、中小企業退職金共済法の一部を改正する法律（昭和三十九年法律第百七号）附則第二条及び附則別表の規定を準用する。この場合において、同条第一項中「この法律の施行後」とあるのは、「中小企業者の範囲の改定等のための中小企業基本法等の一部を改正する法律（昭和四十八年法律第百十五号）の施行後」と読み替えるものとする。
<sup>suppl-3481-115/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3481-115/par-2</sup>
With regard to a small and medium-sized enterprise that, at the time of the enforcement of this Act, is actually participating in a retirement allowance accumulation project for employees that is carried out jointly by small and medium-sized enterprises under Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the provisions of Article 4, and that the Minister of Labour certifies as conforming to the standards specified by Order of the Ministry of Labour, Article 2 and the Appended Table of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) apply mutatis mutandis. In this case, the phrase "after this Act comes into effect" in paragraph (1) of that Article is deemed to be replaced with "after the Act Partially Amending the Small and Medium-sized Enterprise Basic Act, etc. for the Revision of the Scope of Small and Medium-sized Enterprises, etc. (Act No. 115 of 1973) comes into effect".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3481-115/par-2: 中小企業退職金共済法第二条第一項 → 中小企業退職金共済法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-2/par-1
- suppl-3481-115/par-2: 中小企業退職金共済法の一部を改正する法律（昭和三十九年法律第百七号）附則第二条 → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-3391-107/art-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3391-107/art-2
- suppl-3481-115/par-2: 同条第一項 → 中小企業退職金共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3391-107/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3391-107/art-2/par-1

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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-20261106T173426-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-019, 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
