# 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) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3561-38/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（旧組合の解散等） — address `suppl-3561-38/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-3561-38/art-5 - 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 --- ## Cites - 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 ## 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-20261106T173426-021, 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 - 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