# 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)

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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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-3551-45/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-3551-45/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.

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### 第四条
<sup>suppl-3551-45/art-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4</sup>

**第一項**  施行日前に効力が生じた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（以下「継続被共済者」という。）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。
<sup>suppl-3551-45/art-4/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1</sup>
The amount of the retirement allowance for a covered employee under a retirement allowance mutual aid contract that took effect before the Effective Date, who retires on or after the Effective Date (hereinafter referred to as a "continuing covered employee"), is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items; 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.
<sup>machine translation, not official</sup>

  **一**  千二百円以下の掛金月額については、イにより計算して得た金額の合計額からロにより計算して得た金額の合計額を減じて得た金額（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。）
  <sup>suppl-3551-45/art-4/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-1</sup>
  for a monthly premium of 1,200 yen or less, the amount obtained by subtracting the total amount of the amounts calculated under (b) from the total amount of the amounts calculated under (a) (if the amount has a fraction of less than one yen, it is rounded up to one yen):
  <sup>machine translation, not official</sup>

    **イ**  千二百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第二欄に定める金額の十二分の一の金額（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第三欄に定める金額に、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第二欄に定める金額の十二分の一の金額からその第三欄に定める金額を減じて得た額を加算した金額）
    <sup>suppl-3551-45/art-4/par-1/item-1/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-1/sub-1</sup>
    for each 100 yen of a monthly premium of 1,200 yen or less, one twelfth of the amount specified in the second 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 third 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 third column from one twelfth of the amount specified in the second 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);
    <sup>machine translation, not official</sup>

    **ロ**  八百円を超え千二百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（当該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。以下この号において同じ。）が三十六月以上である継続被共済者につき、施行日前の期間に係る掛金の納付があつた月数に応じ新法別表第一の第三欄（その月数が二十四月未満であるときは、その月数に応じ同表の第四欄）に定める金額の九十五分の五（掛金の納付があつた月数が百二十月以上である場合は、九十分の十）の金額
    <sup>suppl-3551-45/art-4/par-1/item-1/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-1/sub-2</sup>
    for each 100 yen of a monthly premium exceeding 800 yen and 1,200 yen or less, with regard to a continuing covered employee whose 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 in this item) is 36 or more, five ninety-fifths (where the number of months for which premiums were paid is 120 or more, ten ninetieths) of the amount specified in the third column of Appended Table 1 of the New Act according to the number of months for which premiums were paid for the period before the Effective Date (where that number of months is less than 24, the amount specified in the fourth column of that table according to that number of months);
    <sup>machine translation, not official</sup>

  **二**  千二百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新法別表第一の第三欄（掛金月額の変更があつた場合において、施行日前における掛金月額の最高額を超える掛金月額が施行日以後にあるとき（新法第十条第一項に規定する掛金納付月数が二十四月未満である場合を除く。）は、その超える額については、その百円ごとに、掛金の納付があつた月数に応じ同表の第四欄）に定める金額
  <sup>suppl-3551-45/art-4/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-2</sup>
  for each 100 yen of a monthly premium exceeding 1,200 yen, the amount specified, according to the number of months for which premiums were paid, in the third column of Appended Table 1 of the New Act (where the monthly premium has been changed and there is a monthly premium on or after the Effective Date that exceeds the maximum amount of the monthly premium before the Effective Date (excluding where the number of months of paid premiums prescribed in Article 10, paragraph (1) of the New Act is less than 24), for the excess amount, for each 100 yen, in the fourth column of that table according to the number of months for which premiums were paid).
  <sup>machine translation, not official</sup>

**第二項**  施行日前に効力が生じた退職金共済契約の被共済者であつて、施行日以後に当該退職金共済契約が解除されたものに関する新法第十三条第四項の規定の適用については、同項中「退職金共済契約の効力が生じた日における掛金月額を超える掛金月額があるとき」とあるのは、「施行日前における掛金月額の最高額を超える掛金月額が施行日以後にあるとき」とする。
<sup>suppl-3551-45/art-4/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-2</sup>
With regard to the application of Article 13, paragraph (4) of the New Act to a covered employee under a retirement allowance mutual aid contract that took effect before the Effective Date, whose retirement allowance mutual aid contract is cancelled on or after the Effective Date, the phrase "when there is a monthly premium exceeding the monthly premium on the date the retirement allowance mutual aid contract took effect" in that paragraph is deemed to be replaced with "when there is a monthly premium on or after the Effective Date that exceeds the maximum amount of the monthly premium before the Effective Date".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3551-45/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-3551-45/art-4/par-1/item-1/sub-2: この号 → 中小企業退職金共済法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3551-45/art-4/par-1/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-1
- suppl-3551-45/art-4/par-1/item-2: 新法第十条第一項 → 中小企業退職金共済法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 中小企業退職金共済法 附則第四条第一項第一号ロ — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1/item-1/sub-2
- 中小企業退職金共済法 附則第五条第一項（過去勤務期間の通算に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1
- 中小企業退職金共済法 附則第五条第二項（過去勤務期間の通算に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-2
- 中小企業退職金共済法 附則第六条第一項（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-3551-45/art-6/par-1
- 中小企業退職金共済法 附則第九条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-9/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-20261106T173426-020, 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