# 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-3561-38. 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-3561-38` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38 - 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 昭和五六年五月一一日法律第三八号 suppl-3561-38 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3561-38/art-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。ただし、次条から附則第十条まで及び附則第十二条の規定は、公布の日から施行する。 suppl-3561-38/art-1/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions of the following Article through Article 10 of the Supplementary Provisions and Article 12 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第二条（新組合の設立） — Establishment of the new Association caption: machine translation, not official suppl-3561-38/art-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2 **第一項** 労働大臣は、改正後の中小企業退職金共済法（以下「新法」という。）第五章第二節の特定業種退職金共済組合（以下「新組合」という。）の理事長又は監事となるべき者を指名する。 suppl-3561-38/art-2/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-1 The Minister of Labour designates the persons who are to become the president or an auditor of the specified-industry retirement allowance mutual aid association (hereinafter referred to as the "new Association") under Chapter V, Section 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"). machine translation, not official **第二項** 前項の規定により指名された理事長又は監事となるべき者は、新組合の成立の時において、新法第七十一条第六項の規定により、それぞれ理事長又は監事に任命されたものとする。 suppl-3561-38/art-2/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-2 Persons designated pursuant to the provisions of the preceding paragraph as persons who are to become the president or an auditor are deemed to have been appointed as the president or an auditor, respectively, at the time of the establishment of the new Association, pursuant to Article 71, paragraph (6) of the New Act. machine translation, not official ### 第三条 suppl-3561-38/art-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3 **第一項** 労働大臣は、設立委員を命じて、新組合の設立に関する事務を処理させる。 suppl-3561-38/art-3/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-1 The Minister of Labour appoints founding committee members and has them handle the affairs relating to the establishment of the new Association. machine translation, not official **第二項** 設立委員は、定款並びに最初の事業年度の予算及び事業計画を作成して、労働大臣の認可を受けなければならない。 suppl-3561-38/art-3/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-2 The founding committee members must prepare the articles of incorporation and the budget and business plan for the first business year, and obtain the authorization of the Minister of Labour. machine translation, not official **第三項** 労働大臣は、前項の認可をしようとするときは、あらかじめ、大蔵大臣と協議しなければならない。 suppl-3561-38/art-3/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-3 When the Minister of Labour intends to give the authorization under the preceding paragraph, the Minister must consult in advance with the Minister of Finance. machine translation, not official **第四項** 設立委員は、新組合の設立の準備を完了したときは、その旨を労働大臣に届け出るとともに、その事務を前条第一項の規定により指名された理事長となるべき者に引き継がなければならない。 suppl-3561-38/art-3/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-4 When the founding committee members have completed the preparations for the establishment of the new Association, they must notify the Minister of Labour to that effect and hand over those affairs to the person who is to become the president designated pursuant to the provisions of paragraph (1) of the preceding Article. machine translation, not official ### 第四条 suppl-3561-38/art-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4 **第一項** 附則第二条第一項の規定により指名された理事長となるべき者は、前条第四項の規定による事務の引継ぎを受けたときは、遅滞なく、政令で定めるところにより、設立の登記をしなければならない。 suppl-3561-38/art-4/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4/par-1 The person who is to become the president designated pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions must, upon receiving the handover of affairs under the provisions of paragraph (4) of the preceding Article, without delay, as specified by Cabinet Order, effect the registration of establishment. machine translation, not official **第二項** 新組合は、設立の登記をすることによつて成立する。 suppl-3561-38/art-4/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4/par-2 The new Association is established by effecting the registration of establishment. machine translation, not official **第三項** 新組合の成立の時において改正前の中小企業退職金共済法（以下「旧法」という。）第五章第二節の特定業種退職金共済組合（以下「旧組合」という。）の組合員である者は、その時において新組合の組合員となるものとする。 suppl-3561-38/art-4/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4/par-3 A person who, at the time of the establishment of the new Association, is a member of the specified-industry retirement allowance mutual aid association (hereinafter referred to as the "former Association") under Chapter V, Section 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before amendment (hereinafter referred to as the "Former Act") is to become a member of the new Association at that time. machine translation, not official ### 第五条（旧組合の解散等） — Dissolution of the Former Association, etc. caption: machine translation, not official suppl-3561-38/art-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5 **第一項** 旧組合は、新組合の成立の時において解散するものとし、その一切の権利及び義務は、その時において新組合が承継する。 suppl-3561-38/art-5/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 The former Association is to be dissolved at the time of the establishment of the new Association, and the new Association succeeds to all of its rights and obligations at that time. machine translation, not official **第二項** 旧組合の昭和五十六年四月一日に始まる事業年度は、旧組合の解散の日の前日に終わるものとする。 suppl-3561-38/art-5/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-2 The business year of the former Association beginning on April 1, 1981 is to end on the day before the day of dissolution of the former Association. machine translation, not official **第三項** 旧組合の昭和五十六年四月一日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、なお従前の例による。この場合において、当該決算の完結の期限は、解散の日から起算して四月を経過する日とする。 suppl-3561-38/art-5/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-3 With respect to the settlement of accounts and the inventory of property, balance sheet and profit and loss statement for the business year of the former Association beginning on April 1, 1981, the provisions then in force continue to govern. In this case, the time limit for completing that settlement of accounts is the day on which four months have passed, counted from the day of dissolution. machine translation, not official **第四項** 第一項の規定により新組合が旧組合の権利及び義務を承継した場合において、その承継の際、特定業種ごとに設立された旧組合が旧法第七十八条第一項において準用する旧法第五十一条の規定により積立金又は繰越欠損金として整理している金額があるときは、当該金額に相当する金額を、それぞれ、新法第七十六条の三の規定により設けられる当該特定業種に係る特別の勘定の積立金又は繰越欠損金として整理するものとする。 suppl-3561-38/art-5/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-4 Where the new Association has succeeded to the rights and obligations of the former Association pursuant to the provisions of paragraph (1), if, at the time of that succession, there is an amount that a former Association established for each specified industry is treating as a reserve fund or a carried-forward loss pursuant to Article 51 of the Former Act as applied mutatis mutandis pursuant to Article 78, paragraph (1) of the Former Act, an amount equivalent to that amount is to be treated, respectively, as a reserve fund or a carried-forward loss of the special account for that specified industry established pursuant to Article 76-3 of the New Act. machine translation, not official **第五項** 第一項の規定により新組合が承継した財産のうち特定業種ごとに設立された旧組合の財産で当該特定業種に属する事業の事業主が特定業種退職金共済契約によらないで旧組合に拠出したものがあるときは、新組合は、当該財産については、新法第七十七条の規定により管理し及び運用しなければならない。 suppl-3561-38/art-5/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-5 Where, among the property that the new Association has succeeded to pursuant to the provisions of paragraph (1), there is property of a former Association established for each specified industry that an employer of a business belonging to that specified industry has contributed to the former Association otherwise than under a specified-industry retirement allowance mutual aid contract, the new Association must manage and invest that property pursuant to Article 77 of the New Act. machine translation, not official **第六項** 第一項の規定により旧組合が解散した場合における解散の登記については、政令で定める。 suppl-3561-38/art-5/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-6 The registration of dissolution in the case where the former Association is dissolved pursuant to the provisions of paragraph (1) is specified by Cabinet Order. machine translation, not official ### 第六条（権利の承継に伴う経過措置） — Transitional Measures Accompanying the Succession of Rights caption: machine translation, not official suppl-3561-38/art-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6 **第一項** 前条第一項の規定により新組合が権利を承継する場合における当該承継に伴う不動産の登記については、登録免許税を課さない。 suppl-3561-38/art-6/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-1 In the case where the new Association succeeds to rights pursuant to the provisions of paragraph (1) of the preceding Article, no registration and license tax is imposed on the registration of real property accompanying that succession. machine translation, not official **第二項** 前条第一項の規定により新組合が権利を承継する場合における当該承継に係る不動産又は自動車の取得に対しては、不動産取得税若しくは土地の取得に対して課する特別土地保有税又は自動車取得税を課することができない。 suppl-3561-38/art-6/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-2 In the case where the new Association succeeds to rights pursuant to the provisions of paragraph (1) of the preceding Article, real property acquisition tax or special land holding tax imposed on the acquisition of land, or automobile acquisition tax, may not be imposed on the acquisition of real property or automobiles relating to that succession. machine translation, not official **第三項** 新組合が前条第一項の規定により承継し、かつ、引き続き保有する土地で旧組合が昭和四十四年一月一日前に取得したものに対しては、土地に対して課する特別土地保有税を課することができない。 suppl-3561-38/art-6/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-3 Special land holding tax imposed on land may not be imposed on land that the new Association has succeeded to pursuant to the provisions of paragraph (1) of the preceding Article and continues to hold, and that the former Association acquired before January 1, 1969. machine translation, not official ### 第七条（職員に関する経過措置） — Transitional Measures Concerning Staff caption: machine translation, not official suppl-3561-38/art-7 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7 **第一項** 旧組合の解散の際現にその職員として在職する者で、昭和四十二年度以後における国家公務員共済組合等からの年金の額の改定に関する法律等の一部を改正する法律（昭和五十四年法律第七十二号。以下この条において「昭和五十四年改正法」という。）附則第十一条第一項の復帰希望職員に該当するもののうち、引き続き新組合の職員となつたもの（以下この条において「新組合関係復帰希望職員」という。）に係る昭和五十四年改正法附則第十一条第二項の規定の適用については、新組合及び新組合関係復帰希望職員は、それぞれ、昭和五十四年改正法による改正前の国家公務員共済組合法（昭和三十三年法律第百二十八号）第百二十四条の二第一項に規定する公庫等及び公庫等職員とみなす。 suppl-3561-38/art-7/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7/par-1 As regards those, among persons who are serving as staff of the former Association at the time of its dissolution and who fall under a staff member wishing to return under Article 11, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Revision of Pension Amounts from National Public Servants Mutual Aid Associations, etc. on and after Fiscal Year 1967, etc. (Act No. 72 of 1979; hereinafter referred to in this Article as the "1979 Amendment Act"), who have continued on to become staff of the new Association (hereinafter referred to in this Article as "new Association staff members wishing to return"), in the application of Article 11, paragraph (2) of the Supplementary Provisions of the 1979 Amendment Act, the new Association and the new Association staff members wishing to return are deemed to be, respectively, the public corporations, etc. and the employees of public corporations, etc. prescribed in Article 124-2, paragraph (1) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) before amendment by the 1979 Amendment Act. machine translation, not official **第二項** 新組合関係復帰希望職員に係る昭和五十四年改正法附則第十一条第四項の規定の適用については、その者は、同条第一項の復帰希望職員とみなす。 suppl-3561-38/art-7/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7/par-2 With regard to the application of Article 11, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act to a new Association staff member wishing to return, that person is deemed to be a staff member wishing to return under paragraph (1) of that Article. machine translation, not official ### 第八条 suppl-3561-38/art-8 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-8 **第一項** 旧組合の解散の際現にその職員として在職する者で引き続き新組合の職員となつたものについては、新組合が国家公務員等退職手当法（昭和二十八年法律第百八十二号）第七条の二第一項に規定する公庫等に該当する場合に限り、国家公務員等退職手当法の一部を改正する法律（昭和四十八年法律第三十号）附則第九項中「在職した後」とあるのは「在職し、引き続き中小企業退職金共済法の一部を改正する法律（昭和五十六年法律第三十八号）による改正後の中小企業退職金共済法第五章第二節の特定業種退職金共済組合において使用される者として在職した後」と、同法附則第十二項中「附則第九項に規定する者」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附則第八条の規定により読み替えて適用される附則第九項に規定する者」と読み替えて、これらの規定を適用する。 suppl-3561-38/art-8/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-8/par-1 With regard to a person who is serving as staff of the former Association at the time of its dissolution and has continued on to become staff of the new Association, only where the new Association falls under the public corporations, etc. prescribed in Article 7-2, paragraph (1) of the Act on National Public Officers' Retirement Allowance, etc. (Act No. 182 of 1953), these provisions apply with the phrase "after having been in service" in paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on National Public Officers' Retirement Allowance, etc. (Act No. 30 of 1973) deemed to be replaced with "after having been in service and having continued in service as a person employed by the specified-industry retirement allowance mutual aid association under Chapter V, Section 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 38 of 1981)", and the phrase "a person prescribed in paragraph (9) of the Supplementary Provisions" in paragraph (12) of the Supplementary Provisions of that Act (Act No. 30 of 1973) deemed to be replaced with "a person prescribed in paragraph (9) of the Supplementary Provisions as applied with replacement of terms pursuant to Article 8 of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act". machine translation, not official ### 第九条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years caption: machine translation, not official suppl-3561-38/art-9 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-9 **第一項** 新組合の最初の事業年度は、新法第七十八条第一項において準用する新法第四十七条の規定にかかわらず、その成立の日に始まり、昭和五十七年三月三十一日に終わるものとする。 suppl-3561-38/art-9/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-9/par-1 Notwithstanding Article 47 of the New Act as applied mutatis mutandis pursuant to Article 78, paragraph (1) of the New Act, the first business year of the new Association is to begin on the day of its establishment and end on March 31, 1982. machine translation, not official ### 第十条（旧組合等がした行為等に関する経過措置） — Transitional Measures Concerning Acts Done by the Former Association, etc. caption: machine translation, not official suppl-3561-38/art-10 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-10 **第一項** 新組合の成立前に、旧法の規定により旧組合に対してした処分、手続その他の行為は新法の相当規定により新組合に対してしたものと、旧法の規定により旧組合がした処分、手続その他の行為は新法の相当規定により新組合がしたものとみなす。 suppl-3561-38/art-10/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-10/par-1 A disposition, procedure or other act done to the former Association pursuant to the provisions of the Former Act before the establishment of the new Association is deemed to have been done to the new Association pursuant to the corresponding provisions of the New Act, and a disposition, procedure or other act done by the former Association pursuant to the provisions of the Former Act is deemed to have been done by the new Association pursuant to the corresponding provisions of the New Act. machine translation, not official ### 第十一条（被共済者が移動した場合における経過措置） — Transitional Measures Where Covered Employees Move caption: machine translation, not official suppl-3561-38/art-11 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11 **第一項** 旧法第九十四条第三項の規定においてその例によることとされる場合における同条第一項の規定に基づき甲特定業種に係る旧組合から乙特定業種に係る旧組合に対して行われた同項の引渡しは、新法第八十三条の二第一項の規定に基づき新法第七十六条の三の規定により設けられている甲特定業種に係る特別の勘定から同条の規定により設けられている乙特定業種に係る特別の勘定に対して行われた同項の繰入れとみなして、新法第八十三条の二第二項の規定を適用する。 suppl-3561-38/art-11/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11/par-1 In the case where the example is to be followed pursuant to the provisions of Article 94, paragraph (3) of the Former Act, the delivery under Article 94, paragraph (1) of the Former Act that is made pursuant to that paragraph from the former Association for specified industry A to the former Association for specified industry B is deemed to be the transfer under Article 83-2, paragraph (1) of the New Act made pursuant to that paragraph from the special account for specified industry A established pursuant to Article 76-3 of the New Act to the special account for specified industry B established pursuant to that Article, and Article 83-2, paragraph (2) of the New Act applies. machine translation, not official **第二項** 新法第八十三条の二第二項及び第九十四条第二項の規定は、この法律の施行の日（以下この条において「施行日」という。）以後に新法第八十二条第一項から第三項までに規定する支給事由が生じた者に係る退職金について適用し、施行日前に旧法第八十二条第一項から第三項までに規定する支給事由が生じた者に係る退職金については、なお従前の例による。 suppl-3561-38/art-11/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11/par-2 Article 83-2, paragraph (2) and Article 94, paragraph (2) of the New Act apply to retirement allowances for persons for whom the cause for payment prescribed in Article 82, paragraphs (1) through (3) of the New Act arises on or after the day of the enforcement of this Act (hereinafter in this Article referred to as the "Effective Date"), and the provisions then in force continue to govern retirement allowances for persons for whom the cause for payment prescribed in Article 82, paragraphs (1) through (3) of the Former Act arose before the Effective Date. machine translation, not official **第三項** 新法第九十四条第四項においてその例によることとされる場合における同条第二項の規定は、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-3561-38/art-11/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11/par-3 Article 94, paragraph (2) of the New Act, in the case where the example of Article 94, paragraph (4) of that Act is to be followed, applies 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 ### 第十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3561-38/art-12 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-12 **第一項** 附則第六条から前条までに規定するもののほか、この法律の施行に関して必要な経過措置は、政令で定める。 suppl-3561-38/art-12/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-12/par-1 Beyond what is prescribed in Article 6 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3561-38/art-13 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-13 **第一項** この法律の施行前にした旧法の規定に違反する行為に対する罰則の適用については、なお従前の例による。 suppl-3561-38/art-13/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-13/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect in violation of the provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-3561-38/art-10 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-10 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-3561-38/art-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-3561-38/art-3 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3561-38/art-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第五条 (Supplementary Provisions, Article 5), suppl-3561-38/art-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第六条 (Supplementary Provisions, Article 6), suppl-3561-38/art-6 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-3561-38/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-3561-38/art-8 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-8 - suppl-3561-38/art-1/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-3561-38/art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-9 - suppl-3561-38/art-1/par-1: 附則第十二条 → 中小企業退職金共済法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3561-38/art-12 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-12 - suppl-3561-38/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-3561-38/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-1 - suppl-3561-38/art-3/par-3: 前項 → 中小企業退職金共済法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3561-38/art-3/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-2 - suppl-3561-38/art-3/par-4: 前条第一項 → 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-3561-38/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-1 - suppl-3561-38/art-4/par-1: 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-3561-38/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-1 - suppl-3561-38/art-4/par-1: 前条第四項 → 中小企業退職金共済法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3561-38/art-3/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-4 - suppl-3561-38/art-5/par-4: 第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-5/par-5: 第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-5/par-5: 新法第七十七条 → 中小企業退職金共済法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/sme-retirement-allowance-act/art-77 - suppl-3561-38/art-5/par-6: 第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-6/par-1: 前条第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-6/par-2: 前条第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-6/par-3: 前条第一項 → 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-3561-38/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-1 - suppl-3561-38/art-7/par-1: この条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-3561-38/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7 - suppl-3561-38/art-8/par-1: 新組合が国家公務員等退職手当法（昭和二十八年法律第百八十二号）第七条の二第一項 → e-Gov law 328AC1000000182, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection - suppl-3561-38/art-9/par-1: 新法第七十八条第一項 → 中小企業退職金共済法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-78/par-1 - suppl-3561-38/art-9/par-1: 新法第四十七条 → 中小企業退職金共済法 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/sme-retirement-allowance-act/art-47 - suppl-3561-38/art-11/par-2: この条 → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3561-38/art-11 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11 - suppl-3561-38/art-11/par-2: 新法第八十二条第一項から第三項まで → 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-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-3561-38/art-10 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-10 - suppl-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3561-38/art-11 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11 - suppl-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第六条 (Supplementary Provisions, Article 6), suppl-3561-38/art-6 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6 - suppl-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-3561-38/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7 - suppl-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-3561-38/art-8 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-8 - suppl-3561-38/art-12/par-1: 附則第六条から前条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-3561-38/art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-9 ## Cited by 15 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-3561-38/art-1/par-1 - 中小企業退職金共済法 附則第二条第二項（新組合の設立） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-2/par-2 - 中小企業退職金共済法 附則第三条第三項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-3 - 中小企業退職金共済法 附則第三条第四項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-3/par-4 - 中小企業退職金共済法 附則第四条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-4/par-1 - 中小企業退職金共済法 附則第五条第四項（旧組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-4 - 中小企業退職金共済法 附則第五条第五項（旧組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-5 - 中小企業退職金共済法 附則第五条第六項（旧組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5/par-6 - 中小企業退職金共済法 附則第六条第一項（権利の承継に伴う経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-1 - 中小企業退職金共済法 附則第六条第二項（権利の承継に伴う経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-2 - 中小企業退職金共済法 附則第六条第三項（権利の承継に伴う経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-6/par-3 - 中小企業退職金共済法 附則第七条第一項（職員に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-7/par-1 - 中小企業退職金共済法 附則第十一条第二項（被共済者が移動した場合における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-11/par-2 - 中小企業退職金共済法 附則第十二条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-12/par-1 - 中小企業退職金共済法 附則第七条第三項（非課税） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-3 --- ## 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-20261106T173426-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-021, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-021, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-022, 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