# 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-3611-37/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-3611-37/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-3611-37/art-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4</sup>

**第一項**  施行日前に効力を生じた退職金共済契約の被共済者で施行日以後に退職したもの（以下「継続被共済者」という。）のうち、その者について過去勤務掛金が納付されたことのない者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（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。）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-3611-37/art-4/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1</sup>
The amount of the retirement allowance for those, among covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date who retire on or after the Effective Date (hereinafter referred to as "continuing covered employees"), for whom no past service premium has ever been paid, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if that total 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.
<sup>machine translation, not official</sup>

  **一**  掛金月額（千二百円を超える掛金月額にあつては、千二百円）を百円ごとに区分し、当該区分ごとに、当該区分に係る掛金納付月数に応じ新法別表第一の第二欄に定める金額からその第三欄に定める金額の三倍の額を減じて得た金額の十二分の一の金額に、その第三欄に定める金額の十分の一の金額を加算した金額
  <sup>suppl-3611-37/art-4/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-1</sup>
  the amount calculated by dividing the monthly premium (in the case of a monthly premium exceeding 1,200 yen, 1,200 yen) into categories of 100 yen each and, for each category, adding one tenth of the amount specified in the third column to one twelfth of the amount obtained by subtracting three times the amount specified in the third column from the amount specified in the second column of Appended Table 1 of the New Act according to the number of months of paid premiums relating to that category;
  <sup>machine translation, not official</sup>

  **二**  千二百円を超える掛金月額について、その超える額を百円ごとに区分し、当該区分ごとに、当該区分に係る掛金納付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、次のイ又はロに掲げる場合に該当するとき（掛金納付月数が二十四月未満である場合を除く。）は、当該イ又はロに定める額については、当該イ又はロに定める額を百円ごとに区分し、当該区分ごとに、当該区分に係る掛金納付月数に応じ同表の第四欄）に定める金額の十分の一の金額
  <sup>suppl-3611-37/art-4/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-2</sup>
  for a monthly premium exceeding 1,200 yen, with the excess amount divided into categories of 100 yen each, for each category, one tenth of the amount specified, according to the number of months of paid premiums relating to that category, in the third column of Appended Table 1 of the New Act (where the monthly premium has been changed and the case falls under a case set out in (a) or (b) below (excluding where the number of months of paid premiums is less than 24), for the amount prescribed in (a) or (b), with that amount divided into categories of 100 yen each, for each category, in the fourth column of that table according to the number of months of paid premiums relating to that category):
  <sup>machine translation, not official</sup>

    **イ**  退職金共済契約の効力が生じた日が昭和五十五年十二月一日前である場合において、同日前における掛金月額の最高額を超える掛金月額が同日以後にあるとき。　当該最高額を超える額
    <sup>suppl-3611-37/art-4/par-1/item-2/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-2/sub-1</sup>
    where the date on which the retirement allowance mutual aid contract took effect is before December 1, 1980 and there is a monthly premium on or after that date that exceeds the maximum amount of the monthly premium before that date: the amount in excess of that maximum amount;
    <sup>machine translation, not official</sup>

    **ロ**  退職金共済契約の効力が生じた日が昭和五十五年十二月一日以後である場合において、当該効力を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。　当該効力を生じた日における掛金月額を超える額
    <sup>suppl-3611-37/art-4/par-1/item-2/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-2/sub-2</sup>
    where the date on which the retirement allowance mutual aid contract took effect is on or after December 1, 1980 and there is a monthly premium exceeding the monthly premium on the date on which it took effect: the amount in excess of the monthly premium on the date on which it took effect.
    <sup>machine translation, not official</sup>

**第二項**  施行日前に効力を生じた退職金共済契約で過去勤務掛金が納付されたことのないものが施行日以後に解除されたときにおける解約手当金の支給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「千円」とあるのは「百円」と、「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「中小企業退職金共済法の一部を改正する法律（昭和六十一年法律第三十七号）附則第四条第一項第二号イ又はロに掲げる場合に該当するとき」と、「その超える額」とあるのは「同号イ又はロに定める額」と、「金額」とあるのは「金額の十分の一の金額」とする。
<sup>suppl-3611-37/art-4/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-2</sup>
With regard to the application of Article 13, paragraph (4) of the New Act to the payment of a cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which no past service premium has ever been paid is cancelled on or after the Effective Date, the phrase "1,000 yen" in that paragraph is deemed to be replaced with "100 yen", the phrase "when there is a monthly premium exceeding the monthly premium on the date the retirement allowance mutual aid contract took effect" is deemed to be replaced with "when the case falls under a case set out in Article 4, paragraph (1), item (ii), (a) or (b) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986)", the phrase "the amount in excess" is deemed to be replaced with "the amount prescribed in (a) or (b) of that item", and the phrase "amount" is deemed to be replaced with "one tenth of the amount".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3611-37/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-3611-37/art-4/par-2: 中小企業退職金共済法の一部を改正する法律（昭和六十一年法律第三十七号）附則第四条第一項第二号 → 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-3611-37/art-4/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-2

## Cited by

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

- 中小企業退職金共済法 附則第四条第二項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-4/par-2
- 中小企業退職金共済法 附則第五条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-5/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
- 中小企業退職金共済法 附則第六条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-6/par-1
- 中小企業退職金共済法 附則第十条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3611-37/art-10/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-20261106T173426-022, 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