# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（非課税） — address `suppl-4091-68/art-7` - 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-7 - 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. --- ### 第七条（非課税） — Non-taxation caption: machine translation, not official suppl-4091-68/art-7 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7 **第一項** 附則第五条第一項及び前条第一項の規定により機構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-4091-68/art-7/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-1 No registration and license tax is imposed on the registration of real property accompanying the succession to rights by the Organization pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article. machine translation, not official **第二項** 附則第五条第一項及び前条第一項の規定により機構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-4091-68/art-7/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-2 Where the Organization succeeds to rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article, real property acquisition tax, special land holding tax imposed on the acquisition of land, or automobile acquisition tax may not be imposed on the acquisition of the real property or automobiles relating to that succession. machine translation, not official **第三項** 機構が附則第五条第一項及び前条第一項の規定により権利を承継し、かつ、引き続き保有する土地のうち、事業団が昭和四十四年一月一日前に取得したもの及び組合が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）附則第五条第一項の規定により権利を承継したもの（同項の規定により解散した同法による改正前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が昭和四十四年一月一日前に取得したものに限る。）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-4091-68/art-7/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-7/par-3 Special land holding tax imposed on land may not be imposed on land, among the land to which the Organization has succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article and which it continues to hold, that the Corporation acquired before January 1, 1969, or to which the Association succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 38 of 1981) (limited to land acquired before January 1, 1969 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 before the amendment by that Act, which was dissolved pursuant to that paragraph). machine translation, not official --- ## Cites - suppl-4091-68/art-7/par-1: 附則第五条第一項 → 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-4091-68/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 - suppl-4091-68/art-7/par-1: 前条第一項 → 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-7/par-2: 附則第五条第一項 → 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-4091-68/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 - suppl-4091-68/art-7/par-2: 前条第一項 → 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-7/par-3: 附則第五条第一項 → 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-4091-68/art-5/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 - suppl-4091-68/art-7/par-3: 前条第一項 → 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-7/par-3: 十四年一月一日前に取得したもの及び組合が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）附則第五条第一項 → 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 ## Cited by 2 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