# 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-4021-39. 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-4021-39` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39 - 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 平成二年六月二二日法律第三九号 suppl-4021-39 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4021-39/art-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-1 **第一項** この法律は、平成三年四月一日から施行する。ただし、第四条第二項及び第二十一条の二第四項の改正規定（「三千円」を「四千円」に改める部分に限る。）並びに次条第一項から第四項までの規定は、同年十二月一日から施行する。 suppl-4021-39/art-1/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-1/par-1 This Act comes into effect on April 1, 1991; provided, however, that the provisions amending Article 4, paragraph (2) and Article 21-2, paragraph (4) (limited to the part replacing "3,000 yen" with "4,000 yen") and the provisions of paragraphs (1) through (4) of the following Article come into effect on December 1 of the same year. machine translation, not official ### 第二条（掛金月額に関する経過措置） — Transitional Measures Concerning Monthly Premiums caption: machine translation, not official suppl-4021-39/art-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2 **第一項** 第四条第二項の改正規定（「三千円」を「四千円」に改める部分に限る。）の施行の際現に掛金月額が三千円である退職金共済契約（この法律の施行の日（以下「施行日」という。）以後に締結された退職金共済契約で改正後の中小企業退職金共済法（以下「新法」という。）第四条第二項に規定する短時間労働被共済者に該当する被共済者に係るものを除く。以下「第一項契約」という。）については、新法第四条第二項の規定にかかわらず、平成三年十二月一日から起算して二年を経過する日までの間は、その掛金月額を三千円とすることができる。ただし、新法第九条の規定により掛金月額が四千円以上の額に増加された日以後においては、この限りでない。 suppl-4021-39/art-2/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-1 With respect to a retirement allowance mutual aid contract whose monthly premium is 3,000 yen at the time the provisions amending Article 4, paragraph (2) (limited to the part replacing "3,000 yen" with "4,000 yen") come into effect (excluding a retirement allowance mutual aid contract concluded on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") that relates to a covered employee who falls under a short-time covered employee prescribed in Article 4, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"); hereinafter referred to as a "paragraph (1) contract"), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be 3,000 yen until the day on which two years have elapsed counting from December 1, 1991; provided, however, that this does not apply on or after the day on which the monthly premium is increased to an amount of 4,000 yen or more pursuant to Article 9 of the New Act. machine translation, not official **第二項** 第一項契約のうち、前項本文に規定する期間の経過後における掛金月額を四千円以上に増加することが著しく困難であると労働大臣が認定したもの（以下「第二項認定契約」という。）については、新法第四条第二項の規定にかかわらず、当該期間の経過後においても、労働省令で定める日までの間は、その掛金月額を三千円とすることができる。この場合には、前項ただし書の規定を準用する。 suppl-4021-39/art-2/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 With respect to a paragraph (1) contract for which the Minister of Labour certifies that it is extremely difficult to increase the monthly premium to 4,000 yen or more after the expiry of the period prescribed in the main clause of the preceding paragraph (hereinafter referred to as a "paragraph (2) certified contract"), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be 3,000 yen even after the expiry of that period, until the date specified by Order of the Ministry of Labour. In this case, the proviso to the preceding paragraph applies mutatis mutandis. machine translation, not official **第三項** 第一項契約のうち、第一項本文に規定する期間の満了の際現に掛金月額が三千円であるもの（第二項認定契約を除く。）に係る掛金月額は、当該期間の満了の時に、四千円に増加されたものとみなす。 suppl-4021-39/art-2/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-3 With respect to a paragraph (1) contract whose monthly premium is 3,000 yen at the expiry of the period prescribed in the main clause of paragraph (1) (excluding a paragraph (2) certified contract), the monthly premium is deemed to have been increased to 4,000 yen at the time of the expiry of that period. machine translation, not official **第四項** 第二項認定契約のうち、第二項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が三千円であるものに係る掛金月額は、当該期間の満了の時に、四千円に増加されたものとみなす。 suppl-4021-39/art-2/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-4 With respect to a paragraph (2) certified contract whose monthly premium is 3,000 yen at the expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2), the monthly premium is deemed to have been increased to 4,000 yen at the time of the expiry of that period. machine translation, not official **第五項** この法律の施行の際現に掛金月額が三千円未満である退職金共済契約に関する新法第四条第二項及び第三項の規定の適用については、施行日から平成三年十一月三十日までの間は、同条第二項中「三千円（退職金共済契約の申込みの日において、一週間の所定労働時間が、当該共済契約者に雇用される通常の従業員の一週間の所定労働時間に比し短く、かつ、労働大臣の定める時間数未満である者に該当する被共済者（第二十一条の二第四項において「短時間労働被共済者」という。）にあつては、二千円）」とあるのは「千二百円」と、同条第三項中「二千円を」とあるのは「千二百円を超え二千円未満であるときは二百円に整数を乗じて得た額、二千円を超え三千円未満であるときは五百円に整数を乗じて得た額、三千円を」とする。 suppl-4021-39/art-2/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 With respect to the application of Article 4, paragraphs (2) and (3) of the New Act to a retirement allowance mutual aid contract whose monthly premium is less than 3,000 yen at the time this Act comes into effect, during the period from the Effective Date through November 30, 1991, the phrase "3,000 yen (2,000 yen in the case of a covered employee who, on the date of application for the retirement allowance mutual aid contract, falls under a person whose prescribed weekly working hours are shorter than the prescribed weekly working hours of the ordinary employees employed by that mutual aid policyholder and are less than the number of hours specified by the Minister of Labour (referred to as a "short-time covered employee" in Article 21-2, paragraph (4)))" in paragraph (2) of that Article is deemed to be replaced with "1,200 yen", and the phrase "2,000 yen" in paragraph (3) of that Article is deemed to be replaced with "1,200 yen and less than 2,000 yen, the amount obtained by multiplying 200 yen by an integer; where it is more than 2,000 yen and less than 3,000 yen, the amount obtained by multiplying 500 yen by an integer; where it is more than 3,000 yen". machine translation, not official **第六項** 中小企業退職金共済事業団は、前項に規定する退職金共済契約に係る共済契約者からの掛金月額の減少の申込みについては、新法第九条第二項の規定にかかわらず、前項に規定する期間中は、新法第八条第三項各号に掲げる場合においても、これを承諾してはならない。ただし、新法第九条の規定により掛金月額が三千円を超える額に増加された後における三千円以上の額への掛金月額の減少の申込みについては、この限りでない。 suppl-4021-39/art-2/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-6 With respect to an application by a mutual aid policyholder for a decrease in the monthly premium relating to a retirement allowance mutual aid contract prescribed in the preceding paragraph, the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation must not approve it during the period prescribed in the preceding paragraph, notwithstanding Article 9, paragraph (2) of the New Act, even in the cases set out in the items of Article 8, paragraph (3) of the New Act; provided, however, that this does not apply to an application for a decrease in the monthly premium to an amount of 3,000 yen or more after the monthly premium has been increased to an amount exceeding 3,000 yen pursuant to Article 9 of the New Act. machine translation, not official **第七項** 前二項の規定は、第五項に規定する退職金共済契約のうち、同項に規定する期間の満了後における掛金月額を三千円以上に増加させることが著しく困難であると労働大臣が認定したもの（以下「第七項認定契約」という。）に係る当該期間の満了後における掛金月額に関して準用する。この場合において、第五項中「施行日から平成三年十一月三十日まで」とあるのは「労働省令で定める日まで」と、「三千円（」とあるのは「四千円（」と、前項中「期間中」とあるのは「労働省令で定める日までの間」と、「三千円」とあるのは「四千円」と読み替えるものとする。 suppl-4021-39/art-2/par-7 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-7 The provisions of the preceding two paragraphs apply mutatis mutandis to the monthly premium after the expiry of the period prescribed in paragraph (5), with respect to a retirement allowance mutual aid contract prescribed in paragraph (5) for which the Minister of Labour certifies that it is extremely difficult to increase the monthly premium to 3,000 yen or more after the expiry of that period (hereinafter referred to as a "paragraph (7) certified contract"). In this case, the phrase "from the Effective Date through November 30, 1991" in paragraph (5) is deemed to be replaced with "until the date specified by Order of the Ministry of Labour", the phrase "3,000 yen (" in that paragraph with "4,000 yen (", and, in the preceding paragraph, the phrase "during the period" with "until the date specified by Order of the Ministry of Labour" and the phrase "3,000 yen" with "4,000 yen". machine translation, not official **第八項** 第五項に規定する退職金共済契約のうち、同項に規定する期間の満了の際現に掛金月額が三千円未満であるもの（第七項認定契約を除く。）に係る掛金月額は、当該期間の満了の時に、三千円に増加されたものとみなす。 suppl-4021-39/art-2/par-8 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-8 With respect to a retirement allowance mutual aid contract prescribed in paragraph (5) whose monthly premium is less than 3,000 yen at the expiry of the period prescribed in that paragraph (excluding a paragraph (7) certified contract), the monthly premium is deemed to have been increased to 3,000 yen at the time of the expiry of that period. machine translation, not official **第九項** 第七項認定契約のうち、第七項において準用する第五項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が三千円未満であるものに係る掛金月額は、当該期間の満了の時に、三千円に増加されたものとみなす。 suppl-4021-39/art-2/par-9 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-9 With respect to a paragraph (7) certified contract whose monthly premium is less than 3,000 yen at the expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (5) as applied mutatis mutandis pursuant to paragraph (7), the monthly premium is deemed to have been increased to 3,000 yen at the time of the expiry of that period. machine translation, not official **第十項** 第七項認定契約のうち前項に規定する期間の満了の際現に掛金月額が三千円であるもの及び同項に規定する退職金共済契約については、新法第四条第二項の規定にかかわらず、当該期間の満了後二年間は、その掛金月額を三千円とすることができる。この場合には、第一項ただし書の規定を準用する。 suppl-4021-39/art-2/par-10 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-10 With respect to a paragraph (7) certified contract whose monthly premium is 3,000 yen at the expiry of the period prescribed in the preceding paragraph and a retirement allowance mutual aid contract prescribed in that paragraph, notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be 3,000 yen for two years after the expiry of that period. In this case, the proviso to paragraph (1) applies mutatis mutandis. machine translation, not official **第十一項** 第二項の規定は、前項に規定する退職金共済契約のうち、同項に規定する二年の期間の満了後における掛金月額を四千円以上に増加することが著しく困難であると労働大臣が認定したもの（以下「第十一項認定契約」という。）について準用する。 suppl-4021-39/art-2/par-11 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-11 The provisions of paragraph (2) apply mutatis mutandis to a retirement allowance mutual aid contract prescribed in the preceding paragraph for which the Minister of Labour certifies that it is extremely difficult to increase the monthly premium to 4,000 yen or more after the expiry of the two-year period prescribed in that paragraph (hereinafter referred to as a "paragraph (11) certified contract"). machine translation, not official **第十二項** 第十項に規定する退職金共済契約（第十一項認定契約を除く。）のうち、第十項に規定する二年の期間の満了の際現に掛金月額が三千円であるものに係る掛金月額は、当該期間の満了の時に、四千円に増加されたものとみなす。 suppl-4021-39/art-2/par-12 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-12 With respect to a retirement allowance mutual aid contract prescribed in paragraph (10) (excluding a paragraph (11) certified contract) whose monthly premium is 3,000 yen at the expiry of the two-year period prescribed in paragraph (10), the monthly premium is deemed to have been increased to 4,000 yen at the time of the expiry of that period. machine translation, not official **第十三項** 第十一項認定契約のうち、第十一項において準用する第二項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が三千円であるものに係る掛金月額は、当該期間の満了の時に、四千円に増加されたものとみなす。 suppl-4021-39/art-2/par-13 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-13 With respect to a paragraph (11) certified contract whose monthly premium is 3,000 yen at the expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (11), the monthly premium is deemed to have been increased to 4,000 yen at the time of the expiry of that period. machine translation, not official **第十四項** この法律の施行の際現に掛金月額が三千五百円又は四千五百円である退職金共済契約については、新法第四条第三項の規定にかかわらず、第五項に規定する期間中は、その掛金月額を当該三千五百円又は四千五百円とすることができる。ただし、新法第九条の規定により掛金月額が当該三千五百円又は四千五百円以外の額に変更された日以後においては、この限りでない。 suppl-4021-39/art-2/par-14 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 With respect to a retirement allowance mutual aid contract whose monthly premium is 3,500 yen or 4,500 yen at the time this Act comes into effect, notwithstanding Article 4, paragraph (3) of the New Act, the monthly premium may be that 3,500 yen or 4,500 yen during the period prescribed in paragraph (5); provided, however, that this does not apply on or after the day on which the monthly premium is changed to an amount other than that 3,500 yen or 4,500 yen pursuant to Article 9 of the New Act. machine translation, not official **第十五項** 前項の規定は、同項に規定する退職金共済契約のうち、第五項に規定する期間の満了後における掛金月額を当該三千五百円又は四千五百円を超える額に増加させることが著しく困難であり、かつ、当該共済契約者が当該期間の満了後においてもなおその掛金月額を当該三千五百円又は四千五百円とする旨の希望を有すると労働大臣が認定したもの（以下「第十五項認定契約」という。）に係る当該期間の満了後における掛金月額に関して準用する。この場合において、前項中「第四条第三項」とあるのは「第四条第二項及び第三項」と、「第五項に規定する期間中」とあるのは「労働省令で定める日までの間」と読み替えるものとする。 suppl-4021-39/art-2/par-15 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-15 The provisions of the preceding paragraph apply mutatis mutandis to the monthly premium after the expiry of the period prescribed in paragraph (5), with respect to a retirement allowance mutual aid contract prescribed in the preceding paragraph for which the Minister of Labour certifies that it is extremely difficult to increase the monthly premium to an amount exceeding that 3,500 yen or 4,500 yen after the expiry of that period and that the mutual aid policyholder wishes to keep the monthly premium at that 3,500 yen or 4,500 yen even after the expiry of that period (hereinafter referred to as a "paragraph (15) certified contract"). In this case, the phrase "Article 4, paragraph (3)" in the preceding paragraph is deemed to be replaced with "Article 4, paragraphs (2) and (3)", and the phrase "during the period prescribed in paragraph (5)" with "until the date specified by Order of the Ministry of Labour". machine translation, not official **第十六項** 第十四項に規定する退職金共済契約のうち、第五項に規定する期間の満了の際現に掛金月額が三千五百円又は四千五百円であるもの（第十五項認定契約を除く。）に係る掛金月額は、当該期間の満了の時に、それぞれ、四千円又は五千円に増加されたものとみなす。 suppl-4021-39/art-2/par-16 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-16 With respect to a retirement allowance mutual aid contract prescribed in paragraph (14) whose monthly premium is 3,500 yen or 4,500 yen at the expiry of the period prescribed in paragraph (5) (excluding a paragraph (15) certified contract), the monthly premium is deemed to have been increased to 4,000 yen or 5,000 yen, respectively, at the time of the expiry of that period. machine translation, not official **第十七項** 第十五項認定契約のうち、第十五項において準用する第十四項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が三千五百円又は四千五百円であるものに係る掛金月額は、当該期間の満了の時に、それぞれ、四千円又は五千円に増加されたものとみなす。 suppl-4021-39/art-2/par-17 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-17 With respect to a paragraph (15) certified contract whose monthly premium is 3,500 yen or 4,500 yen at the expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (14) as applied mutatis mutandis pursuant to paragraph (15), the monthly premium is deemed to have been increased to 4,000 yen or 5,000 yen, respectively, at the time of the expiry of that period. machine translation, not official **第十八項** 第二項、第七項、第十一項及び第十五項の規定による認定に関し必要な事項は、労働省令で定める。 suppl-4021-39/art-2/par-18 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-18 Matters necessary for the certification under paragraphs (2), (7), (11) and (15) are specified by Order of the Ministry of Labour. machine translation, not official **第十九項** 船員法（昭和二十二年法律第百号）の適用を受ける船員である被共済者に係る退職金共済契約に関しては、第二項（第十一項において準用する場合を含む。）、第七項において準用する第五項、第十五項において準用する第十四項及び前項中「労働省令」とあるのは「運輸省令」と、第二項、第七項、第十一項及び第十五項中「労働大臣」とあるのは「運輸大臣」とする。 suppl-4021-39/art-2/par-19 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-19 With respect to a retirement allowance mutual aid contract relating to a covered employee who is a mariner to whom the Mariners Act (Act No. 100 of 1947) applies, the phrase "Order of the Ministry of Labour" in paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (11)), paragraph (5) as applied mutatis mutandis pursuant to paragraph (7), paragraph (14) as applied mutatis mutandis pursuant to paragraph (15), and the preceding paragraph is deemed to be replaced with "Order of the Ministry of Transport", and the phrase "Minister of Labour" in paragraphs (2), (7), (11) and (15) with "Minister of Transport". machine translation, not official ### 第三条（過去勤務掛金に関する経過措置） — Transitional Measures concerning Past Service Premiums caption: machine translation, not official suppl-4021-39/art-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-3 **第一項** 新法第二十一条の三第一項の規定は、施行日以後に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金について適用し、施行日前に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金については、なお従前の例による。 suppl-4021-39/art-3/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-3/par-1 The provisions of Article 21-3, paragraph (1) of the New Act apply to past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect on or after the Effective Date, and the provisions then in force continue to govern past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect before the Effective Date. machine translation, not official ### 第四条（退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc. caption: machine translation, not official suppl-4021-39/art-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4 **第一項** 新法第十条第二項及び第三項並びに第二十一条の四第一項及び第二項（第一号を除く。）の規定は、施行日以後に効力を生じた退職金共済契約の被共済者が退職した場合における退職金の額について適用し、施行日前に効力を生じた退職金共済契約の被共済者が退職した場合（第四項の規定の適用がある場合を除く。）における退職金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1 The provisions of Article 10, paragraphs (2) and (3) and Article 21-4, paragraphs (1) and (2) (excluding item (i)) of the New Act apply to the amount of a retirement allowance in the case where a covered employee under a retirement allowance mutual aid contract that took effect on or after the Effective Date retires, and the amount of a retirement allowance in the case where a covered employee under a retirement allowance mutual aid contract that took effect before the Effective Date retires (excluding the case where the provisions of paragraph (4) apply) is as provided in the following items. machine translation, not official **一** 施行日前に退職した被共済者に係る退職金の額については、なお従前の例による。 suppl-4021-39/art-4/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-1 The provisions then in force continue to govern the amount of a retirement allowance relating to a covered employee who retired before the Effective Date; machine translation, not official **二** 施行日以後に退職した被共済者のうち、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については、次に定めるところによる。 suppl-4021-39/art-4/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date, and for whom a past service premium has never been paid, is as provided in the following: machine translation, not official **イ** 施行日以後に施行日前における当該被共済者に係る掛金月額の最高額（以下「旧最高掛金月額」という。）を超える額の掛金の納付がなかった退職金共済契約の被共済者に係る退職金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-1/item-2/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-1 The amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the highest monthly premium relating to that covered employee before the Effective Date (hereinafter referred to as the "former highest monthly premium") is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する被共済者以外の被共済者に係る退職金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-1/item-2/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2 The amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、新法第十条第二項第一号中「掛金月額を千円ごとに」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（平成二年法律第三十九号）附則第四条第一項第二号ロ（２）に規定する旧最高掛金月額（以下「旧最高掛金月額」という。）を超える掛金月額につきその超える額を百円ごとに」と、「別表第一の下欄に定める金額」とあるのは「別表第一の下欄に定める金額の十分の一の金額」と、「千円に」とあるのは「百円に」と、同項第二号中「千円」とあるのは「百円」と、同項第三号中「別表第二の下欄に定める金額」とあるのは「別表第二の下欄に定める金額の十分の一の金額」と、「月数となる月」とあるのは「月数となる月（平成四年四月以後の月に限る。）」と、「各月分の掛金」とあるのは「各月分の掛金のうち旧最高掛金月額を超える部分」として、同項の規定を適用した場合に得られる額 suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act are applied with the phrase "monthly premium for each 1,000 yen" in item (i) of that paragraph deemed to be replaced with "excess amount of a monthly premium exceeding the former highest monthly premium prescribed in Article 4, paragraph (1), item (ii), (b), (2) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) (hereinafter referred to as the "former highest monthly premium") for each 100 yen", the phrase "amount specified in the lower column of Appended Table 1" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 1", the phrase "1,000 yen" with "100 yen", the phrase "1,000 yen" in item (ii) of that paragraph with "100 yen", in item (iii) of that paragraph the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium"; machine translation, not official **三** 施行日以後に退職した被共済者のうち、その者について過去勤務掛金が納付されたことのある者（次号の規定に該当する被共済者を除く。）に係る退職金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-1/item-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date and for whom a past service premium has been paid (excluding a covered employee falling under the following item) is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約の被共済者に係る退職金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-1/item-3/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-1 The amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する被共済者以外の被共済者に係る退職金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-1/item-3/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2 The amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、新法第十条第二項各号列記以外の部分中「掛金納付月数」とあるのは「掛金納付月数に過去勤務期間の月数を加えた月数」と、同項第二号中「千円に区分掛金納付月数」とあるのは「百円に特定区分掛金納付月数（旧最高掛金月額を超える掛金月額につきその超える額を百円ごとに順次区分した場合における各区分ごとの当該区分に係る掛金の納付があつた月数をいう。次号において同じ。）」と、同項第三号中「区分掛金納付月数」とあるのは「特定区分掛金納付月数」と、「別表第二の下欄に定める金額」とあるのは「別表第二の下欄に定める金額の十分の一の金額」と、「掛金納付月数が」とあるのは「労働省令で定めるところにより掛金納付月数と過去勤務期間の月数を通算した月数が」と、「月数となる月」とあるのは「月数となる月（平成四年四月以後の月に限る。）」と、「各月分の掛金」とあるのは「各月分の掛金のうち旧最高掛金月額を超える部分」として、同項（第一号を除く。）の規定を適用した場合に得られる額 suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act (excluding item (i) of that paragraph) are applied with the phrase "number of months of paid premiums" in the part of Article 10, paragraph (2) of the New Act preceding the items deemed to be replaced with "number of months of paid premiums plus the number of months of the past service period", the phrase "1,000 yen and the number of months of paid premiums per bracket" in item (ii) of that paragraph with "100 yen and the specified number of months of paid premiums per bracket (meaning, where the excess amount of a monthly premium exceeding the former highest monthly premium is successively divided into brackets of 100 yen, the number of months for which premiums relating to each bracket have been paid, for each such bracket; the same applies in the following item)", in item (iii) of that paragraph the phrase "number of months of paid premiums per bracket" with "specified number of months of paid premiums per bracket", the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "number of months of paid premiums is" with "number of months obtained by aggregating the number of months of paid premiums and the number of months of the past service period, as provided by Order of the Ministry of Labour, is", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium"; machine translation, not official **四** 施行日以後に退職した被共済者のうち、その者について過去勤務掛金が納付されたことのある者であって、退職金共済契約の効力が生じた日の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月までの一部の月につき過去勤務掛金が納付されていないものに係る退職金の額については、新法第二十一条の四第二項第二号ロ及びハ中「第十条第二項の規定により算定した額」とあるのは、「過去勤務掛金が納付されたことがないものとして中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）附則第四条第一項第二号の規定を適用した場合に得られる額」として、同項の規定を適用した場合に得られる額とする。 suppl-4021-39/art-4/par-1/item-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 With respect to the amount of a retirement allowance relating to a covered employee, among covered employees who retire on or after the Effective Date, for whom a past service premium has been paid and for whom a past service premium has not been paid for some of the months from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), it is the amount obtained when the provisions of Article 21-4, paragraph (2) of the New Act are applied with the phrase "amount calculated pursuant to the provisions of Article 10, paragraph (2)" in Article 21-4, paragraph (2), item (ii), (b) and (c) of the New Act deemed to be replaced with "amount obtained when the provisions of Article 4, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) are applied on the assumption that no past service premium has ever been paid". machine translation, not official **第二項** 新法第十条の二から第十条の四までの規定は、施行日以後に退職した者に係る退職金の支給について適用し、施行日前に退職した者に係る退職金の支給については、なお従前の例による。 suppl-4021-39/art-4/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-2 The provisions of Articles 10-2 through 10-4 of the New Act apply to the payment of a retirement allowance relating to a person who retires on or after the Effective Date, and the provisions then in force continue to govern the payment of a retirement allowance relating to a person who retired before the Effective Date. machine translation, not official **第三項** 新法第十三条第三項（解約手当金の額に係る部分に限る。）及び第二十一条の四第三項第二号の規定は、施行日以後に効力を生じた退職金共済契約が解除された場合における解約手当金の額について適用し、その他の場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3 The provisions of Article 13, paragraph (3) of the New Act (limited to the part relating to the amount of the cancellation refund) and Article 21-4, paragraph (3), item (ii) of the New Act apply to the amount of the cancellation refund where a retirement allowance mutual aid contract that took effect on or after the Effective Date is cancelled, and the amount of the cancellation refund in other cases is as provided in the following items. machine translation, not official **一** 施行日前に退職金共済契約が解除された場合における解約手当金の額については、なお従前の例による。 suppl-4021-39/art-4/par-3/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-1 The provisions then in force continue to govern the amount of the cancellation refund where a retirement allowance mutual aid contract is cancelled before the Effective Date; machine translation, not official **二** 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場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2 The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has never been paid is cancelled on or after the Effective Date is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約に係る解約手当金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-3/item-2/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-1 The amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する退職金共済契約以外の退職金共済契約に係る解約手当金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-3/item-2/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2 The amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、労働省令で定めるところにより、第一項第二号ロ（２）の規定の例により算定した額 suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (ii), (b), (2); machine translation, not official **三** 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あるもの（次号の規定に該当するものを除く。）が施行日以後に解除された場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3/item-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3 The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has been paid (excluding one falling under the provisions of the following item) is cancelled on or after the Effective Date is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約に係る解約手当金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-3/item-3/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-1 The amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する退職金共済契約以外の退職金共済契約に係る解約手当金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-3/item-3/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2 The amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、労働省令で定めるところにより、第一項第三号ロ（２）の規定の例により算定した額 suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (iii), (b), (2); machine translation, not official **四** 施行日前に効力を生じた退職金共済契約のうち、過去勤務掛金が納付されたことのある退職金共済契約であって、当該退職金共済契約の効力が生じた日の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月までの一部の月につき過去勤務掛金が納付されていないものに係る解約手当金の額については、第一項第四号の規定を準用する。この場合において、同号中「附則第四条第一項第二号」とあるのは、「附則第四条第三項第二号」と読み替えるものとする。 suppl-4021-39/art-4/par-3/item-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 With respect to the amount of the cancellation refund relating to a retirement allowance mutual aid contract, among retirement allowance mutual aid contracts that took effect before the Effective Date, for which a past service premium has been paid and for which a past service premium has not been paid for some of the months from the month containing the day on which that retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), the provisions of paragraph (1), item (iv) apply mutatis mutandis. In this case, the phrase "Article 4, paragraph (1), item (ii) of the Supplementary Provisions" in that item is deemed to be replaced with "Article 4, paragraph (3), item (ii) of the Supplementary Provisions". machine translation, not official **第四項** 施行日以後に効力を生じた退職金共済契約（以下「新契約」という。）について施行日前に効力を生じた退職金共済契約（以下「旧契約」という。）に係る掛金納付月数を新法第十四条の規定により通算する場合における新法第十条第二項（新法第十三条第三項において準用する場合を含む。）の規定の適用については、新法第十条第二項第三号ロ中「月数となる月」とあるのは、「月数となる月（平成四年四月以後の月に限る。）」とする。 suppl-4021-39/art-4/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-4 With respect to the application of Article 10, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 13, paragraph (3) of the New Act) in the case where, for a retirement allowance mutual aid contract that took effect on or after the Effective Date (hereinafter referred to as a "new contract"), the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the Effective Date (hereinafter referred to as an "old contract") is aggregated pursuant to Article 14 of the New Act, the phrase "month in which the number of months is reached" in Article 10, paragraph (2), item (iii), (b) of the New Act is deemed to be replaced with "month in which the number of months is reached (limited to a month on or after April 1992)". machine translation, not official ### 第六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4021-39/art-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-6 **第一項** 附則第二条から第四条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4021-39/art-6/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-6/par-1 In addition to what is provided for in Articles 2 through 4 of the Supplementary Provisions, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4021-39/art-1/par-1: 次条第一項から第四項まで → 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-4021-39/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-1 - suppl-4021-39/art-1/par-1: 次条第一項から第四項まで → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-1/par-1: 次条第一項から第四項まで → 中小企業退職金共済法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4021-39/art-2/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-3 - suppl-4021-39/art-1/par-1: 次条第一項から第四項まで → 中小企業退職金共済法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4021-39/art-2/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-4 - suppl-4021-39/art-2/par-1: 第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-4021-39/art-2/par-1: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9 - suppl-4021-39/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-4021-39/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-1 - suppl-4021-39/art-2/par-2: 新法第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-4021-39/art-2/par-3: 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-4021-39/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-1 - suppl-4021-39/art-2/par-4: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-2/par-5: 新法第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-4021-39/art-2/par-5: 第三項 → 中小企業退職金共済法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-3 - suppl-4021-39/art-2/par-6: 前項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-6: 新法第九条第二項 → 中小企業退職金共済法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9/par-2 - suppl-4021-39/art-2/par-6: 新法第八条第三項 → 中小企業退職金共済法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-8/par-3 - suppl-4021-39/art-2/par-6: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9 - suppl-4021-39/art-2/par-7: 前二項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-7: 前二項 → 中小企業退職金共済法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4021-39/art-2/par-6 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-6 - suppl-4021-39/art-2/par-8: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-9: 第七項 → 中小企業退職金共済法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4021-39/art-2/par-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-7 - suppl-4021-39/art-2/par-9: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-10: 前項 → 中小企業退職金共済法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4021-39/art-2/par-9 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-9 - suppl-4021-39/art-2/par-10: 新法第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-2 - suppl-4021-39/art-2/par-10: 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-4021-39/art-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-1 - suppl-4021-39/art-2/par-11: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-2/par-11: 前項 → 中小企業退職金共済法 附則第二条第十項 (Supplementary Provisions, Article 2, paragraph (10)), suppl-4021-39/art-2/par-10 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-10 - suppl-4021-39/art-2/par-12: 第十項 → 中小企業退職金共済法 附則第二条第十項 (Supplementary Provisions, Article 2, paragraph (10)), suppl-4021-39/art-2/par-10 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-10 - suppl-4021-39/art-2/par-13: 第十一項 → 中小企業退職金共済法 附則第二条第十一項 (Supplementary Provisions, Article 2, paragraph (11)), suppl-4021-39/art-2/par-11 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-11 - suppl-4021-39/art-2/par-13: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-2/par-14: 新法第四条第三項 → 中小企業退職金共済法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-4/par-3 - suppl-4021-39/art-2/par-14: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-14: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-retirement-allowance-act/art-9 - suppl-4021-39/art-2/par-15: 前項 → 中小企業退職金共済法 附則第二条第十四項 (Supplementary Provisions, Article 2, paragraph (14)), suppl-4021-39/art-2/par-14 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 - suppl-4021-39/art-2/par-15: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-16: 第十四項 → 中小企業退職金共済法 附則第二条第十四項 (Supplementary Provisions, Article 2, paragraph (14)), suppl-4021-39/art-2/par-14 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 - suppl-4021-39/art-2/par-16: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-17: 第十五項 → 中小企業退職金共済法 附則第二条第十五項 (Supplementary Provisions, Article 2, paragraph (15)), suppl-4021-39/art-2/par-15 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-15 - suppl-4021-39/art-2/par-17: 第十四項 → 中小企業退職金共済法 附則第二条第十四項 (Supplementary Provisions, Article 2, paragraph (14)), suppl-4021-39/art-2/par-14 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 - suppl-4021-39/art-2/par-18: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-2/par-18: 第七項 → 中小企業退職金共済法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4021-39/art-2/par-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-7 - suppl-4021-39/art-2/par-18: 第十一項 → 中小企業退職金共済法 附則第二条第十一項 (Supplementary Provisions, Article 2, paragraph (11)), suppl-4021-39/art-2/par-11 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-11 - suppl-4021-39/art-2/par-18: 第十五項 → 中小企業退職金共済法 附則第二条第十五項 (Supplementary Provisions, Article 2, paragraph (15)), suppl-4021-39/art-2/par-15 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-15 - suppl-4021-39/art-2/par-19: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4021-39/art-2/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - suppl-4021-39/art-2/par-19: 第十一項 → 中小企業退職金共済法 附則第二条第十一項 (Supplementary Provisions, Article 2, paragraph (11)), suppl-4021-39/art-2/par-11 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-11 - suppl-4021-39/art-2/par-19: 第七項 → 中小企業退職金共済法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4021-39/art-2/par-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-7 - suppl-4021-39/art-2/par-19: 第五項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4021-39/art-2/par-5 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-5 - suppl-4021-39/art-2/par-19: 第十五項 → 中小企業退職金共済法 附則第二条第十五項 (Supplementary Provisions, Article 2, paragraph (15)), suppl-4021-39/art-2/par-15 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-15 - suppl-4021-39/art-2/par-19: 第十四項 → 中小企業退職金共済法 附則第二条第十四項 (Supplementary Provisions, Article 2, paragraph (14)), suppl-4021-39/art-2/par-14 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 - suppl-4021-39/art-2/par-19: 前項 → 中小企業退職金共済法 附則第二条第十八項 (Supplementary Provisions, Article 2, paragraph (18)), suppl-4021-39/art-2/par-18 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-18 - suppl-4021-39/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-4021-39/art-4/par-1: 第三項 → 中小企業退職金共済法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-3 - suppl-4021-39/art-4/par-1: 第四項 → 中小企業退職金共済法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4021-39/art-4/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-4 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 新法第十条第二項第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-1 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項第二号 → 中小企業退職金共済法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-2 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-3 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項 → 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-4021-39/art-4/par-1/item-3: 次号 → 中小企業退職金共済法 附則第四条第一項第四号 (Supplementary Provisions, Article 4, paragraph (1), item (iv)), suppl-4021-39/art-4/par-1/item-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 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-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 同項第二号 → 中小企業退職金共済法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-2 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 次号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-3 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-1 - suppl-4021-39/art-4/par-1/item-4: 勤務掛金が納付されたことがないものとして中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2: 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-3: 次号 → 中小企業退職金共済法 附則第四条第三項第四号 (Supplementary Provisions, Article 4, paragraph (3), item (iv)), suppl-4021-39/art-4/par-3/item-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 - suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2: 第一項第三号 → 中小企業退職金共済法 附則第四条第一項第三号 (Supplementary Provisions, Article 4, paragraph (1), item (iii)), suppl-4021-39/art-4/par-1/item-3 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 - suppl-4021-39/art-4/par-3/item-4: 第一項第四号 → 中小企業退職金共済法 附則第四条第一項第四号 (Supplementary Provisions, Article 4, paragraph (1), item (iv)), suppl-4021-39/art-4/par-1/item-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - suppl-4021-39/art-4/par-3/item-4: 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-4: 附則第四条第三項第二号 → 中小企業退職金共済法 附則第四条第三項第二号 (Supplementary Provisions, Article 4, paragraph (3), item (ii)), suppl-4021-39/art-4/par-3/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2 - suppl-4021-39/art-4/par-4: 新法第十四条 → 中小企業退職金共済法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/sme-retirement-allowance-act/art-14 - suppl-4021-39/art-4/par-4: 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-4021-39/art-4/par-4: 新法第十条第二項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/sme-retirement-allowance-act/art-10/par-2/item-3 - suppl-4021-39/art-6/par-1: 附則第二条から第四条まで → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4021-39/art-2 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2 - suppl-4021-39/art-6/par-1: 附則第二条から第四条まで → 中小企業退職金共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-4021-39/art-3 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-3 - suppl-4021-39/art-6/par-1: 附則第二条から第四条まで → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-4021-39/art-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4 ## Cited by 27 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-4021-39/art-1/par-1 - 中小企業退職金共済法 附則第二条第二項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-2 - 中小企業退職金共済法 附則第二条第三項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-3 - 中小企業退職金共済法 附則第二条第四項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-4 - 中小企業退職金共済法 附則第二条第六項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-6 - 中小企業退職金共済法 附則第二条第七項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-7 - 中小企業退職金共済法 附則第二条第八項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-8 - 中小企業退職金共済法 附則第二条第九項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-9 - 中小企業退職金共済法 附則第二条第十項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-10 - 中小企業退職金共済法 附則第二条第十一項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-11 - 中小企業退職金共済法 附則第二条第十二項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-12 - 中小企業退職金共済法 附則第二条第十三項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-13 - 中小企業退職金共済法 附則第二条第十四項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-14 - 中小企業退職金共済法 附則第二条第十五項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-15 - 中小企業退職金共済法 附則第二条第十六項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-16 - 中小企業退職金共済法 附則第二条第十七項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-17 - 中小企業退職金共済法 附則第二条第十八項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-18 - 中小企業退職金共済法 附則第二条第十九項（掛金月額に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-2/par-19 - 中小企業退職金共済法 附則第四条第一項（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1 - 中小企業退職金共済法 附則第四条第一項第二号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第一項第三号（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 - 中小企業退職金共済法 附則第四条第一項第四号（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - 中小企業退職金共済法 附則第四条第三項第二号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第三項第三号（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3 - 中小企業退職金共済法 附則第四条第三項第三号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第三項第四号（退職金等に関する経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 - 中小企業退職金共済法 附則第六条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4021-39/art-6/par-1 --- ## 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-20261106T173426-019, 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-20261106T173426-023, 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-20261106T173426-023, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-024, 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