# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（特定業種退職金共済組合の解散等） — address `suppl-4091-68/art-6` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6 - 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. --- ### 第六条（特定業種退職金共済組合の解散等） — Dissolution, etc. of the Specified-Industry Retirement Allowance Mutual Aid Associations caption: machine translation, not official suppl-4091-68/art-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6 **第一項** 組合は、機構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、その時において機構が承継する。 suppl-4091-68/art-6/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-1 The Association is dissolved at the time of the establishment of the Organization, and all its rights and obligations are succeeded to by the Organization at that time. machine translation, not official **第二項** 組合の平成九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。 suppl-4091-68/art-6/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-2 The provisions then in force continue to govern the settlement of accounts of the Association for the business year beginning on April 1, 1997, and its inventory of property, balance sheet and profit and loss statement. machine translation, not official **第三項** 第一項の規定により機構が組合の権利及び義務を承継したときは、その承継の際改正前の中小企業退職金共済法（以下「旧法」という。）第七十六条の三の規定により特定業種ごとに設けられている特別の勘定（次項において「特定業種特別勘定」という。）に属する組合の資産及び負債は、それぞれ、新法第七十五条第一項の規定により設けられる特定業種退職金共済業務に係る勘定（次項において「特定業種勘定」という。）のうち当該特定業種に係るものに帰属させるものとする。 suppl-4091-68/art-6/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-3 When the Organization has succeeded to the rights and obligations of the Association pursuant to paragraph (1), the assets and liabilities of the Association belonging, at the time of that succession, to the special accounts established for each specified industry pursuant to Article 76-3 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before amendment (hereinafter referred to as the "Former Act") (referred to as the "specified-industry special accounts" in the following paragraph) are to be attributed, respectively, to the account for specified-industry retirement allowance mutual aid operations established pursuant to Article 75, paragraph (1) of the New Act (referred to as the "specified-industry account" in the following paragraph) that relates to the specified industry in question. machine translation, not official **第四項** 第一項の規定により機構が組合の権利及び義務を承継したときは、その承継の際特定業種特別勘定以外の勘定に属する組合の資産及び負債は、労働大臣の承認を受けて、特定業種勘定に帰属させるものとする。 suppl-4091-68/art-6/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-4 When the Organization has succeeded to the rights and obligations of the Association pursuant to paragraph (1), the assets and liabilities of the Association belonging, at the time of that succession, to an account other than a specified-industry special account are to be attributed to the specified-industry account with the approval of the Minister of Labour. machine translation, not official **第五項** 労働大臣は、前項の規定による承認をしようとするときは、あらかじめ、大蔵大臣に協議しなければならない。 suppl-4091-68/art-6/par-5 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-5 When the Minister of Labour intends to give the approval under the preceding paragraph, the Minister must in advance consult the Minister of Finance. machine translation, not official **第六項** 第一項の規定により機構が承継した財産のうち旧法第七十七条に規定する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組合に拠出したものがあるときは、機構は、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-4091-68/art-6/par-6 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-6 Where, among the property succeeded to by the Organization pursuant to paragraph (1), there is property that an employer of a business belonging to a specified industry prescribed in Article 77 of the Former Act contributed to the Association otherwise than under a specified-industry retirement allowance mutual aid contract, the Organization must manage and invest that property pursuant to Article 77 of the New Act. machine translation, not official **第七項** 第一項の規定により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-4091-68/art-6/par-7 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-7 The registration of dissolution in the case where the Association is dissolved pursuant to paragraph (1) is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4091-68/art-6/par-3: 第一項 → 中小企業退職金共済法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4091-68/art-6/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-1 - suppl-4091-68/art-6/par-3: 次項 → 中小企業退職金共済法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4091-68/art-6/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-4 - suppl-4091-68/art-6/par-3: 新法第七十五条第一項 → 中小企業退職金共済法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-75/par-1 - suppl-4091-68/art-6/par-4: 第一項 → 中小企業退職金共済法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4091-68/art-6/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-1 - suppl-4091-68/art-6/par-5: 前項 → 中小企業退職金共済法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4091-68/art-6/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-4 - suppl-4091-68/art-6/par-6: 第一項 → 中小企業退職金共済法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4091-68/art-6/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-1 - suppl-4091-68/art-6/par-6: 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-4091-68/art-6/par-7: 第一項 → 中小企業退職金共済法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4091-68/art-6/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-1 ## Cited by 11 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-4091-68/art-1/par-1 - 中小企業退職金共済法 附則第三条第二項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-3/par-2 - 中小企業退職金共済法 附則第六条第三項（特定業種退職金共済組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-3 - 中小企業退職金共済法 附則第六条第四項（特定業種退職金共済組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-4 - 中小企業退職金共済法 附則第六条第五項（特定業種退職金共済組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-5 - 中小企業退職金共済法 附則第六条第六項（特定業種退職金共済組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-6 - 中小企業退職金共済法 附則第六条第七項（特定業種退職金共済組合の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-6/par-7 - 中小企業退職金共済法 附則第七条第一項（非課税） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-1 - 中小企業退職金共済法 附則第七条第二項（非課税） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-2 - 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 - 中小企業退職金共済法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-14/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-20261106T173426-027, 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