# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3501-40/art-4. 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-3501-40/art-4` - 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/art-4 - 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 --- ## Cites - 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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-20261106T173426-019, 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