# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第五条 (Supplementary Provisions, Article 5)
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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: 第五条 (Supplementary Provisions, Article 5)（過去勤務期間の通算に関する経過措置） — address `suppl-3551-45/art-5`
- 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-5
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### 第五条（過去勤務期間の通算に関する経過措置） — Transitional Measures Concerning Aggregation of Past Service Periods
caption: machine translation, not official
suppl-3551-45/art-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5
**第一項** 昭和五十六年四月一日前に退職金共済契約の共済契約者となり、同日まで引き続き退職金共済契約の共済契約者である者及びその者の従業員である者については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句として、過去勤務期間の通算に関する特例に関する規定を適用する。この場合において、この項の規定により読み替えて適用する新法第二十一条の二第一項に規定する退職金共済契約の被共済者であつて、新法第二十一条の四第一項の規定に該当するものが退職した場合に、この項の規定により読み替えて適用する前条第一項本文の規定により計算した場合に得られる退職金の額が、前条第一項本文の規定により計算して得た額（退職が死亡による場合であつて、当該計算して得た額が納付された掛金の総額に満たないときは、納付された掛金の総額）に納付された過去勤務掛金の総額（過去勤務掛金の納付があつた月数が四十八月であるときは四千九百六十円に、過去勤務掛金の納付があつた月数が六十月であるときは六千八百円に、過去勤務掛金の額を百円で除して得た数を乗じて得た額）を加算した額に満たないときは、当該加算した額とする。
新法第二十一条の二第一項 退職金共済契約の申込みを行おうとする者（その者の雇用する従業員について現に退職金共済契約を締結しているものを除く。）は、その申込みを行う際に、被共済者となるべき従業員 昭和五十六年四月一日前に退職金共済契約の共済契約者となり、同日まで引き続き退職金共済契約の共済契約者である者（以下この項において「継続共済契約者」といい、既にこの項の申出をしたことがある者を除く。）は、昭和五十八年三月三十一日までの間に、昭和五十六年四月一日前に退職金共済契約の被共済者である従業員となり、引き続き現に退職金共済契約の被共済者である従業員である者（附則第八条第一項、中小企業退職金共済法の一部を改正する法律（昭和三十六年法律第二十八号）附則第二項又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）附則第二条第一項（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）附則第二項及び中小企業退職金共済法の一部を改正する法律（昭和五十五年法律第四十五号。以下「昭和五十五年改正法」という。）附則第七条第一項において準用する場合を含む。）の規定により、その者について掛金納付月数の通算が行われる者を除き、次項において「退職金共済契約の被共済者」という。）
当該申込みを行おうとする者 当該継続共済契約者
退職金共済契約の効力が生ずる日 退職金共済契約の効力が生じた日
新法第二十一条の二第二項 退職金共済契約の申込みが行われることにより同時に退職金共済契約の被共済者となるべきすべての者 当該申出をする際に、現に退職金共済契約の被共済者であるすべての者
新法第二十一条の二第三項 第二十一条の四第一項本文 昭和五十五年改正法附則第四条第一項本文
新法第二十一条の二第四項 掛金月額の推移等を考慮し、第四条第三項に規定する区分に準じて労働省令で定める額（千二百円以上の額とする。） 掛金月額の推移等を考慮して労働省令で定める額
退職金共済契約の効力が生ずる日 退職金共済契約の効力が生じた日
新法第二十一条の二第五項 事業団が当該被共済者に係る退職金共済契約の申込みを承諾した後 事業団に対して第一項の申出をした後
新法第二十一条の三第一項 退職金共済契約の効力が生じた日 当該申出をした日
過去勤務期間の年数に応じ別表第二の下欄に定める金額 当該申出をした日の属する月前の期間に係る掛金納付月数及び過去勤務期間の年数に応じ労働大臣が定める金額
新法第二十一条の四第二項 退職金共済契約の効力が生じた日 第二十一条の二第一項の申出をした日
新法第二十一条の四第二項第二号 第十条第二項 第十条第二項及び昭和五十五年改正法附則第五条第一項の規定の適用がないものとした場合の昭和五十五年改正法附則第四条第一項
、掛金納付月数 、当該申出をした日の属する月以後の期間に係る掛金納付月数
新法第二十一条の四第三項第二号 第十三条第四項 第十三条第四項及び昭和五十五年改正法附則第四条第二項
新法第二十一条の四第三項第二号イ 第一項の規定に該当する被共済者 昭和五十五年改正法附則第四条第一項に規定する継続被共済者
新法第二十一条の四第三項第二号ロ 掛金納付月数 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
第二欄に定める金額からその第三欄に定める金額の十二倍の額を減じて得た金額 第二欄に定める金額の十二分の一の額からその第三欄に定める金額を減じて得た額の合計額から、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、昭和五十五年改正法附則第四条第一項第一号ロの規定の例により計算して得た金額の合計額を減じて得た額（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。）
前条第一項 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 昭和五十六年四月一日前に退職金共済契約の被共済者である従業員となり、引き続き現に退職金共済契約の被共済者である従業員であつて、新法第二十一条の四第一項の規定に該当する被共済者
第十条第二項 第十条第二項（新法第二十一条の四第一項の規定により読み替えて適用する場合を含む。）
前条第一項第一号（ロを除く。） 掛金月額 掛金月額及び過去勤務通算月額
、掛金の納付があつた月数 、掛金の納付があつた月数に過去勤務期間の月数を加えた月数
別表第一の第二欄に定める金額の十二分の一の金額 別表第一の第三欄に定める金額に、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
前条第一項第二号 掛金月額について 掛金月額及び過去勤務通算月額について
掛金の納付があつた月数 掛金の納付があつた月数に過去勤務期間の月数を加えた月数
suppl-3551-45/art-5/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1
With respect to a person who became a mutual aid policyholder of a retirement allowance mutual aid contract before April 1, 1981 and has continued to be a mutual aid policyholder of a retirement allowance mutual aid contract until that day, and to the employees of that person, the phrases set out in the middle column of the following table in the provisions set out in the left-hand column of that table are deemed to be the phrases set out in the right-hand column of that table, respectively, in applying the provisions on the special provisions for the aggregation of past service periods. In this case, where a covered employee under a retirement allowance mutual aid contract prescribed in Article 21-2, paragraph (1) of the New Act as applied with replacement of terms pursuant to this paragraph, who falls under Article 21-4, paragraph (1) of the New Act, retires, if the amount of the retirement allowance obtained when calculated under the main clause of paragraph (1) of the preceding Article as applied with replacement of terms pursuant to this paragraph is less than the amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 48, the amount obtained by multiplying 4,960 yen, and where the number of months for which past service premiums were paid is 60, the amount obtained by multiplying 6,800 yen, by the number obtained by dividing the amount of the past service premium by 100 yen) to the amount calculated under the main clause of paragraph (1) of the preceding Article (where the retirement is due to death and the amount so calculated is less than the total amount of premiums paid, the total amount of premiums paid), the amount is that added amount.
Article 21-2, paragraph (1) of the New Act a person who intends to make an application for a retirement allowance mutual aid contract (excluding a person who has currently concluded a retirement allowance mutual aid contract for the employees employed by that person), at the time of making that application, an employee who is to become a covered employee a person who became a mutual aid policyholder of a retirement allowance mutual aid contract before April 1, 1981 and has continued to be a mutual aid policyholder of a retirement allowance mutual aid contract until that day (hereinafter in this paragraph referred to as a "continuing mutual aid policyholder"; excluding a person who has already made the request under this paragraph), by March 31, 1983, a person who became an employee who is a covered employee under a retirement allowance mutual aid contract before April 1, 1981 and continues to be currently an employee who is a covered employee under a retirement allowance mutual aid contract (excluding a person for whom the aggregation of the number of months of paid premiums is carried out under the provisions of Article 8, paragraph (1) of the Supplementary Provisions, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 28 of 1961), or Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) (including as applied mutatis mutandis pursuant to paragraph (2) of the Supplementary Provisions of 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) and Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980; hereinafter referred to as the "1980 Amendment Act")); referred to as a "covered employee under a retirement allowance mutual aid contract" in the following paragraph)
the person who intends to make that application that continuing mutual aid policyholder
the date on which the retirement allowance mutual aid contract takes effect the date on which the retirement allowance mutual aid contract took effect
Article 21-2, paragraph (2) of the New Act all persons who are to become covered employees under a retirement allowance mutual aid contract at the same time as the application for the retirement allowance mutual aid contract is made all persons who are currently covered employees under a retirement allowance mutual aid contract at the time of making that request
Article 21-2, paragraph (3) of the New Act the main clause of Article 21-4, paragraph (1) the main clause of Article 4, paragraph (1) of the Supplementary Provisions of the 1980 Amendment Act
Article 21-2, paragraph (4) of the New Act taking into consideration the trends in monthly premiums, etc., an amount specified by Order of the Ministry of Labour in accordance with the categories prescribed in Article 4, paragraph (3) (which is to be an amount of 1,200 yen or more) an amount specified by Order of the Ministry of Labour, taking into consideration the trends in monthly premiums, etc.
the date on which the retirement allowance mutual aid contract takes effect the date on which the retirement allowance mutual aid contract took effect
Article 21-2, paragraph (5) of the New Act after the Corporation has accepted the application for the retirement allowance mutual aid contract relating to that covered employee after the request under paragraph (1) has been made to the Corporation
Article 21-3, paragraph (1) of the New Act the date on which the retirement allowance mutual aid contract took effect the day on which that request was made
the amount specified in the right-hand column of Appended Table 2 according to the number of years of the past service period the amount specified by the Minister of Labour according to the number of months of paid premiums for the period before the month that includes the day on which that request was made and the number of years of the past service period
Article 21-4, paragraph (2) of the New Act the date on which the retirement allowance mutual aid contract took effect the day on which the request under Article 21-2, paragraph (1) was made
Article 21-4, paragraph (2), item (ii) of the New Act Article 10, paragraph (2) Article 4, paragraph (1) of the Supplementary Provisions of the 1980 Amendment Act on the assumption that the provisions of Article 10, paragraph (2) and Article 5, paragraph (1) of the Supplementary Provisions of the 1980 Amendment Act do not apply
, the number of months of paid premiums , the number of months of paid premiums for the period on or after the month that includes the day on which that request was made
Article 21-4, paragraph (3), item (ii) of the New Act Article 13, paragraph (4) Article 13, paragraph (4) and Article 4, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act
Article 21-4, paragraph (3), item (ii), (a) of the New Act a covered employee falling under paragraph (1) a continuing covered employee prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the 1980 Amendment Act
Article 21-4, paragraph (3), item (ii), (b) of the New Act the number of months of paid premiums for each 100 yen of a monthly premium of 1,200 yen or less, the number of months for which premiums were paid
the amount obtained by subtracting twelve times the amount specified in the third column from the amount specified in the second column the amount obtained by subtracting, from the total amount of the amounts obtained by subtracting the amount specified in the third column from one twelfth of the amount specified in the second column, the total amount of the amounts calculated, for each 100 yen of a monthly premium exceeding 800 yen and 1,200 yen or less, in accordance with the provisions of Article 4, paragraph (1), item (i), (b) of the Supplementary Provisions of the 1980 Amendment Act (if the amount has a fraction of less than one yen, it is rounded up to one yen)
Paragraph (1) of the preceding Article 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 a covered employee who, having become before April 1, 1981 an employee who is a covered employee under a retirement allowance mutual aid contract, continues to be currently an employee who is a covered employee under a retirement allowance mutual aid contract, and who falls under Article 21-4, paragraph (1) of the New Act
Article 10, paragraph (2) Article 10, paragraph (2) (including where it applies with replacement of terms pursuant to Article 21-4, paragraph (1) of the New Act)
Paragraph (1), item (i) of the preceding Article (excluding (b)) monthly premium monthly premium and past service monthly amount
, the number of months for which premiums were paid , the number of months obtained by adding the number of months of the past service period to the number of months for which premiums were paid
one twelfth of the amount specified in the second column of Appended Table 1 the amount obtained by adding, to the amount specified in the third column of Appended Table 1, 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
Paragraph (1), item (ii) of the preceding Article a monthly premium a monthly premium and the past service monthly amount
the number of months for which premiums were paid the number of months obtained by adding the number of months of the past service period to the number of months for which premiums were paid
machine translation, not official
**第二項** 前項に規定する共済契約者である者が締結した退職金共済契約のうち、施行日以後にその効力が生ずるものの被共済者に係る退職金又は解約手当金の額を同項の規定により読み替えて適用する新法第二十一条の四第二項第二号及び第三項第二号並びに前条第一項の規定により算定する場合において、同項第二号の計算をするときは、同号中「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」とあるのは、「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」とする。
suppl-3551-45/art-5/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-2
Where the amount of a retirement allowance or cancellation refund for a covered employee under a retirement allowance mutual aid contract, among the retirement allowance mutual aid contracts concluded by a person who is a mutual aid policyholder prescribed in the preceding paragraph, that takes effect on or after the Effective Date is calculated under Article 21-4, paragraph (2), item (ii) and paragraph (3), item (ii) of the New Act as applied with replacement of terms pursuant to the preceding paragraph, and under paragraph (1) of the preceding Article, when the calculation under item (ii) of that paragraph is made, the phrase "there is a monthly premium on or after the Effective Date that exceeds the maximum amount of the monthly premium before the Effective Date" in that item is deemed to be replaced with "there is a monthly premium exceeding the monthly premium on the date the retirement allowance mutual aid contract took effect".
machine translation, not official
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## Cites
- suppl-3551-45/art-5/par-1: この項 → 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-3551-45/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1
- suppl-3551-45/art-5/par-1: 前条第一項 → 中小企業退職金共済法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3551-45/art-4/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1
- suppl-3551-45/art-5/par-1: 又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
- suppl-3551-45/art-5/par-1: 及び中小企業退職金共済法の一部を改正する法律（昭和五十五年法律第四十五号。以下「昭和五十五年改正法」という。）附則第七条第一項 → 中小企業退職金共済法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3551-45/art-7/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-7/par-1
- suppl-3551-45/art-5/par-1: 昭和五十五年改正法附則第四条第二項 → 中小企業退職金共済法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3551-45/art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-2
- suppl-3551-45/art-5/par-1: 昭和五十五年改正法附則第四条第一項第一号 → 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-5/par-1: 前条第一項第二号 → 中小企業退職金共済法 附則第四条第一項第二号 (Supplementary Provisions, Article 4, paragraph (1), item (ii)), 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
- suppl-3551-45/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-3551-45/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1
- suppl-3551-45/art-5/par-2: 前条第一項 → 中小企業退職金共済法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3551-45/art-4/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-4/par-1
- suppl-3551-45/art-5/par-2: 同項第二号 → 中小企業退職金共済法 附則第四条第一項第二号 (Supplementary Provisions, Article 4, paragraph (1), item (ii)), 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
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 中小企業退職金共済法 附則第一条第一項（施行期日） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3551-45/art-1/par-1
- 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
- 中小企業退職金共済法 附則第五条第二項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2
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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