# 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-3501-40. 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-3501-40` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40 - 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 昭和五〇年六月一四日法律第四〇号 suppl-3501-40 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3501-40/art-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-1 **第一項** この法律は、昭和五十年十二月一日から施行する。ただし、第八十三条第一項の改正規定は、公布の日から施行する。 suppl-3501-40/art-1/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-1/par-1 This Act comes into effect on December 1, 1975; provided, however, that the provision amending Article 83, paragraph (1) comes into effect on the date of promulgation. machine translation, not official ### 第二条（掛金月額に関する経過措置） — Transitional Measures Concerning Monthly Premiums caption: machine translation, not official suppl-3501-40/art-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2 **第一項** この法律の施行の際現に掛金月額が八百円未満である退職金共済契約については、改正後の中小企業退職金共済法（以下「新法」という。）第四条第二項の規定にかかわらず、この法律の施行の日（以下「施行日」という。）から一年間は、その掛金月額を当該八百円未満の額とすることができる。ただし、新法第九条の規定により掛金月額が八百円以上の額に増加された日以後においては、この限りでない。 suppl-3501-40/art-2/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-1 With regard to a retirement allowance mutual aid contract whose monthly premium is less than 800 yen at the time of the enforcement of this Act, notwithstanding Article 4, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"), the monthly premium may be kept at that amount of less than 800 yen for one year from the day of the enforcement of this Act (hereinafter referred to as the "Effective Date"); provided, however, that this does not apply on or after the day on which the monthly premium is increased to an amount of 800 yen or more pursuant to Article 9 of the New Act. machine translation, not official **第二項** 前項の退職金共済契約のうち、同項本文に規定する期間の経過後における掛金月額を八百円以上に増加することが著しく困難であると労働大臣が認定したもの（以下「認定契約」という。）については、新法第四条第二項の規定にかかわらず、当該期間の経過後においても、労働省令で定める日までの間は、その掛金月額を前項の八百円未満の額とすることができる。この場合には、同項ただし書の規定を準用する。 suppl-3501-40/art-2/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-2 With regard to those among the retirement allowance mutual aid contracts under the preceding paragraph for which the Minister of Labour has certified that it is extremely difficult to increase the monthly premium to 800 yen or more after the lapse of the period prescribed in the main clause of that paragraph (hereinafter referred to as "certified contracts"), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be kept at the amount of less than 800 yen referred to in the preceding paragraph even after the lapse of that period, until the date specified by Order of the Ministry of Labour. In this case, the proviso to that paragraph applies mutatis mutandis. machine translation, not official **第三項** 前項の規定による認定に関し必要な事項は、労働省令で定める。 suppl-3501-40/art-2/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-3 Matters necessary for the certification under the preceding paragraph are specified by Order of the Ministry of Labour. machine translation, not official **第四項** 第一項本文に規定する期間の満了の際現に掛金月額が八百円未満である退職金共済契約（認定契約を除く。）に係る掛金月額は、当該期間の満了の時に、八百円に増加されたものとみなす。 suppl-3501-40/art-2/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-4 The monthly premium for a retirement allowance mutual aid contract (excluding certified contracts) whose monthly premium is less than 800 yen at the time of expiry of the period prescribed in the main clause of paragraph (1) is deemed to have been increased to 800 yen at the time of expiry of that period. machine translation, not official **第五項** 第二項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が八百円未満である認定契約に係る掛金月額は、当該期間の満了の時に、八百円に増加されたものとみなす。 suppl-3501-40/art-2/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-5 The monthly premium for a certified contract whose monthly premium is less than 800 yen at the time of expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2) is deemed to have been increased to 800 yen at the time of expiry of that period. machine translation, not official **第六項** 船員法（昭和二十二年法律第百号）の適用を受ける船員である被共済者に係る退職金共済契約に関しては、第二項中「労働大臣」とあるのは「運輸大臣」と、第三項中「労働省令」とあるのは「運輸省令」とする。 suppl-3501-40/art-2/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-6 With regard to a retirement allowance mutual aid contract relating to a covered employee who is a mariner to whom the Mariners Act (Act No. 100 of 1947) applies, the term "Minister of Labour" in paragraph (2) is deemed to be replaced with "Minister of Transport", and the term "Order of the Ministry of Labour" in paragraph (3) is deemed to be replaced with "Order of the Ministry of Transport". machine translation, not official ### 第三条（退職金に関する経過措置） — Transitional Measures Concerning Retirement Allowances caption: machine translation, not official suppl-3501-40/art-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-3 **第一項** 新法第十条第二項各号及び別表第一の規定は、施行日以後に退職した者に係る退職金について適用し、施行日前に退職した者に係る退職金については、なお従前の例による。 suppl-3501-40/art-3/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-3/par-1 The provisions of the items of Article 10, paragraph (2) and Appended Table 1 of the New Act apply to retirement allowances for persons who retire on or after the Effective Date, and the provisions then in force continue to govern retirement allowances for persons who retired before the Effective Date. machine translation, not official ### 第四条 suppl-3501-40/art-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4 **第一項** 八百円未満の掛金月額により掛金が納付されたことのある退職金共済契約の被共済者であつて、施行日以後に退職したものに係る退職金の額は、新法第十条第二項の規定にかかわらず、次の各号により計算して得た金額（その金額に一円未満の端数があるときは、これを一円に切り上げるものとする。）の合算額とする。ただし、退職が死亡による場合であつて、当該合算額が納付された掛金の総額に満たないときにおける退職金の額は、納付された掛金の総額に相当する額とする。 suppl-3501-40/art-4/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4/par-1 The amount of the retirement allowance for a covered employee under a retirement allowance mutual aid contract under which premiums have at any time been paid at a monthly premium of less than 800 yen, who retires on or after the Effective Date, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if the amount has a fraction of less than one yen, it is rounded up to one yen); provided, however, that where the retirement is due to death and that total is less than the total amount of premiums paid, the amount of the retirement allowance is the amount equivalent to the total amount of premiums paid. machine translation, not official **一** 八百円以下の掛金月額について、その百円ごとに、掛金の納付があつた月数に応じ新法別表第一の中欄に定める金額の八分の一の金額（掛金の納付があつた月数のうちに当該共済契約者が中小企業者以外の事業主であつた期間に係るものがあるときは、掛金の納付があつた月数に応じ同表の下欄に定める金額に、中小企業者であつた期間に係る掛金の納付があつた月数に応じ同表の中欄に定める金額の八分の一の金額からその下欄に定める金額を減じて得た額を加算した額） suppl-3501-40/art-4/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4/par-1/item-1 for each 100 yen of a monthly premium of 800 yen or less, one eighth of the amount specified in the middle column of Appended Table 1 of the New Act according to the number of months for which premiums were paid (where, among the number of months for which premiums were paid, there are months relating to a period during which the mutual aid policyholder was an employer other than a small and medium-sized enterprise, the amount obtained by adding, to the amount specified in the right-hand column of that table according to the number of months for which premiums were paid, the amount obtained by subtracting the amount specified in the right-hand column from one eighth of the amount specified in the middle column of that table according to the number of months for which premiums were paid relating to the period during which the mutual aid policyholder was a small and medium-sized enterprise); machine translation, not official **二** 八百円を超える掛金月額について、その百円ごとに、掛金の納付があつた月数に応じ同表の下欄に定める金額 suppl-3501-40/art-4/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4/par-1/item-2 for each 100 yen of a monthly premium exceeding 800 yen, the amount specified in the right-hand column of that table according to the number of months for which premiums were paid. machine translation, not official ### 第五条（特例被共済者に係る退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc. for Special-Case Covered Employees caption: machine translation, not official suppl-3501-40/art-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5 **第一項** 施行日から昭和五十一年十二月一日までの期間（以下「暫定期間」という。）内に新法第九条の規定により掛金月額が増加された退職金共済契約（附則第二条第四項の規定により同条第一項本文に規定する期間の満了の時に掛金月額が八百円に増加されたものとみなされた退職金共済契約を含む。）の被共済者であつて、当該被共済者に係る掛金の納付があつた月数が二十四月以上であり、かつ、当該増加後の掛金月額による掛金の納付があつた月数が二十四月未満であるもの（以下「特例被共済者」という。）が退職したときにおける退職金の額は、新法第十条第二項（前条の規定に該当する者にあつては、同条。以下同じ。）の規定にかかわらず、次の各号により計算して得た額の合算額とする。ただし、当該合算額が新法第十条第二項の規定により計算して得た額に達しない場合は、この限りでない。 suppl-3501-40/art-5/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1 The amount of the retirement allowance when a special-case covered employee retires is, notwithstanding Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter), the total of the amounts calculated under each of the following items; provided, however, that this does not apply where that total does not reach the amount calculated under Article 10, paragraph (2) of the New Act. Here, a "special-case covered employee" (hereinafter referred to as a "special-case covered employee") means a covered employee under a retirement allowance mutual aid contract whose monthly premium was increased pursuant to Article 9 of the New Act during the period from the Effective Date to December 1, 1976 (hereinafter referred to as the "interim period") (including a retirement allowance mutual aid contract whose monthly premium is deemed to have been increased to 800 yen at the time of expiry of the period prescribed in the main clause of Article 2, paragraph (1) pursuant to Article 2, paragraph (4) of the Supplementary Provisions), whose number of months for which premiums were paid is 24 or more, and whose number of months for which premiums were paid at the monthly premium after that increase is less than 24. machine translation, not official **一** 暫定期間内における特例被共済者に係る掛金月額の増加がなかつたものとした場合における掛金月額について、新法第十条第二項の規定により計算して得た額 suppl-3501-40/art-5/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1/item-1 the amount calculated under Article 10, paragraph (2) of the New Act, with respect to the monthly premium on the assumption that there had been no increase in the monthly premium of the special-case covered employee during the interim period; machine translation, not official **二** 暫定期間内における掛金月額の増加額について、その百円ごとに、百円にその増加額に係る掛金の納付があつた月数を乗じて得た額 suppl-3501-40/art-5/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1/item-2 for each 100 yen of the amount of increase in the monthly premium during the interim period, the amount obtained by multiplying 100 yen by the number of months for which premiums were paid on that amount of increase. machine translation, not official **第二項** 前項の規定は、同項の退職金共済契約が解除されたことに伴い特例被共済者に支給される解約手当金の額について準用する。この場合において、同項中「新法第十条第二項（前条の規定に該当する者にあつては、同条。以下同じ。）」及び「新法第十条第二項」とあるのは、「新法第十三条第四項」と読み替えるものとする。 suppl-3501-40/art-5/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the amount of the cancellation refund paid to a special-case covered employee in connection with the cancellation of the retirement allowance mutual aid contract referred to in that paragraph. In this case, the phrases "Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter)" and "Article 10, paragraph (2) of the New Act" in that paragraph are deemed to be replaced with "Article 13, paragraph (4) of the New Act". machine translation, not official ### 第六条（掛金納付月数の通算等に関する経過措置） — Transitional Measures Concerning Aggregation of the Number of Months of Paid Premiums, etc. caption: machine translation, not official suppl-3501-40/art-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-6 **第一項** 新法第十四条及び第九十四条第一項の規定は、被共済者が昭和四十九年十二月一日以後に退職し、施行日以後再び被共済者となつた場合について適用し、被共済者が同月一日前に退職した場合又は被共済者が同日以後退職し、施行日前に再び被共済者となつた場合については、なお従前の例による。 suppl-3501-40/art-6/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-6/par-1 Articles 14 and 94, paragraph (1) of the New Act apply where the retirement of a covered employee took place on or after December 1, 1974 and the person again became a covered employee on or after the Effective Date, and the provisions then in force continue to govern where the retirement of a covered employee took place before the first day of that month, or where the retirement of a covered employee took place on or after that day and the person again became a covered employee before the Effective Date. machine translation, not official ### 第七条（特定業種に係る退職金の支給に関する経過措置） — Transitional Measures Concerning Payment of Retirement Allowances for the Specified Industry caption: machine translation, not official suppl-3501-40/art-7 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-7 **第一項** 新法第八十二条第一項ただし書の規定は、施行日以後に支給事由が生じた者に係る退職金の支給について適用し、施行日前に支給事由が生じた者に係る退職金の支給については、なお従前の例による。 suppl-3501-40/art-7/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-7/par-1 The proviso to Article 82, paragraph (1) of the New Act applies to the payment of retirement allowances to persons for whom the cause for payment arises on or after the Effective Date, and the provisions then in force continue to govern the payment of retirement allowances to persons for whom the cause for payment arose before the Effective Date. machine translation, not official ### 第八条（国の補助に関する経過措置） — Transitional Measures Concerning the State Subsidy caption: machine translation, not official suppl-3501-40/art-8 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-8 **第一項** 施行日前に退職した者に関する新法第九十五条第一号の規定の適用については、同号中「別表第一」とあるのは、「中小企業退職金共済法の一部を改正する法律（昭和五十年法律第四十号）による改正前の別表第一」とする。 suppl-3501-40/art-8/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-8/par-1 With regard to the application of Article 95, item (i) of the New Act to a person who retired before the Effective Date, the phrase "Appended Table 1" in that item is deemed to be replaced with "Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 40 of 1975)". machine translation, not official **第二項** 附則第四条に規定する者に関する新法第九十五条第一号の規定の適用については、同号中「係るものに限る。以下この号において同じ」とあるのは「係るものに限る」と、「掛金納付月数に応じ別表第一の中欄に定める金額」とあるのは「八百円以下の掛金月額について、その百円ごとに、その掛金の納付があつた月数（共済契約者が中小企業者であつた期間に係るものに限る。以下同じ。）が三十六月以上であるものに関し、掛金の納付があつた月数に応じ別表第一の中欄に定める金額の八分の一の金額」と、「掛金納付月数が」とあるのは「掛金の納付があつた月数が」とする。 suppl-3501-40/art-8/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-8/par-2 With regard to the application of Article 95, item (i) of the New Act to a person prescribed in Article 4 of the Supplementary Provisions, the phrase "limited to those relating to; the same applies hereinafter in this item" in that item is deemed to be replaced with "limited to those relating to", the phrase "the amount specified in the middle column of Appended Table 1 according to the number of months of paid premiums" is deemed to be replaced with "for each 100 yen of a monthly premium of 800 yen or less, with respect to those for which the number of months for which premiums were paid (limited to those relating to a period during which the mutual aid policyholder was a small and medium-sized enterprise; the same applies hereinafter) is 36 or more, one eighth of the amount specified in the middle column of Appended Table 1 according to the number of months for which premiums were paid", and the phrase "the number of months of paid premiums is" is deemed to be replaced with "the number of months for which premiums were paid is". machine translation, not official --- ## Cites - suppl-3501-40/art-2/par-1: 第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-3501-40/art-2/par-1: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9 - suppl-3501-40/art-2/par-2: 前項 → 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-3501-40/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-1 - suppl-3501-40/art-2/par-2: 新法第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-3501-40/art-2/par-3: 前項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3501-40/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-2 - suppl-3501-40/art-2/par-4: 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-3501-40/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-1 - suppl-3501-40/art-2/par-5: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3501-40/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-2 - suppl-3501-40/art-2/par-6: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3501-40/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-2 - suppl-3501-40/art-2/par-6: 第三項 → 中小企業退職金共済法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3501-40/art-2/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-3 - suppl-3501-40/art-3/par-1: 新法第十条第二項 → 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 - suppl-3501-40/art-4/par-1: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-1: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9 - suppl-3501-40/art-5/par-1: 附則第二条第四項 → 中小企業退職金共済法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3501-40/art-2/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-4 - suppl-3501-40/art-5/par-1: 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-3501-40/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-1 - suppl-3501-40/art-5/par-1: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-1: 前条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-40/art-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4 - suppl-3501-40/art-5/par-1/item-1: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-2: 前項 → 中小企業退職金共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3501-40/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1 - suppl-3501-40/art-5/par-2: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-2: 前条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-40/art-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4 - suppl-3501-40/art-6/par-1: 新法第十四条 → 中小企業退職金共済法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/sme-retirement-allowance-act/art-14 - suppl-3501-40/art-7/par-1: 新法第八十二条第一項 → 中小企業退職金共済法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-82/par-1 - suppl-3501-40/art-8/par-2: 附則第四条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-40/art-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第二条第二項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-2 - 中小企業退職金共済法 附則第二条第三項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-3 - 中小企業退職金共済法 附則第二条第四項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-4 - 中小企業退職金共済法 附則第二条第五項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-5 - 中小企業退職金共済法 附則第二条第六項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-2/par-6 - 中小企業退職金共済法 附則第五条第一項（特例被共済者に係る退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1 - 中小企業退職金共済法 附則第五条第二項（特例被共済者に係る退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-5/par-2 - 中小企業退職金共済法 附則第八条第二項（国の補助に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-8/par-2 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-020, 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