# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-4101-46/art-10`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10
- 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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### 第十条
<sup>suppl-4101-46/art-10 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10</sup>

**第一項**  旧法契約に係る掛金納付月数を通算した二年法契約（以下この項において「第十条契約」という。）の第七条被共済者（附則第十三条において「第十条被共済者」という。）が施行日以後に退職した場合に支給される退職金のうち、その額が次に掲げる額のうちいずれか多い額を下回ることとなる退職金の額は、附則第七条の規定にかかわらず、当該多い額とする。
<sup>suppl-4101-46/art-10/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1</sup>
Of the retirement allowances paid where an Article 7 covered employee (referred to as an "Article 10 covered employee" in Article 13 of the Supplementary Provisions) under a 1990 Act contract for which the number of months of paid premiums relating to a former Act contract has been aggregated (hereinafter referred to as an "Article 10 contract" in this paragraph) retires on or after the Effective Date, the amount of a retirement allowance that would be less than the greater of the amounts set out below is, notwithstanding Article 7 of the Supplementary Provisions, that greater amount.
<sup>machine translation, not official</sup>

  **一**  掛金月額区分ごとに、第十条契約に係る区分掛金納付月数に、次のイ又はロに掲げる掛金月額区分の区分に応じ、当該イ又はロに定める月数を加えた月数に応じ厚生労働省令で定めるところにより附則第七条の規定の例により算定して得られる額を合算して得た額
  <sup>suppl-4101-46/art-10/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-1</sup>
  The amount obtained by adding together, for each monthly premium bracket, the amounts calculated, as provided by Order of the Ministry of Health, Labour and Welfare, in the same way as under Article 7 of the Supplementary Provisions in accordance with the number of months obtained by adding, to the number of months of paid premiums per bracket relating to the Article 10 contract, the number of months specified in (a) or (b) below according to the category of monthly premium bracket set out in (a) or (b);
  <sup>machine translation, not official</sup>

    **イ**  旧最高掛金月額を超えない部分の掛金月額区分　二年法契約について旧法契約に係る掛金納付月数を通算しなかったものとみなした場合における当該二年法契約に係る換算月数に旧法契約に係る換算月数を加えた月数
    <sup>suppl-4101-46/art-10/par-1/item-1/sub-1 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-1/sub-1</sup>
    A monthly premium bracket for the part not exceeding the former highest monthly premium: on the assumption that the number of months of paid premiums relating to a former Act contract has not been aggregated for the 1990 Act contract, the number of months obtained by adding the converted number of months relating to the former Act contract to the converted number of months relating to that 1990 Act contract;
    <sup>machine translation, not official</sup>

    **ロ**  旧最高掛金月額を超える部分の掛金月額区分　第十条契約に係る換算月数
    <sup>suppl-4101-46/art-10/par-1/item-1/sub-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-1/sub-2</sup>
    A monthly premium bracket for the part exceeding the former highest monthly premium: the converted number of months relating to the Article 10 contract;
    <sup>machine translation, not official</sup>

  **二**  二年法契約について旧法契約に係る掛金納付月数を通算しなかったものとみなした場合において、旧法契約に係る退職金の額として政令で定めるところにより算定して得られる額に対し、平成十一年四月前の二年法契約に係る掛金納付月数に相当する期間につき年四・五パーセント（平成八年四月前の二年法契約に係る掛金納付月数に相当する期間にあっては、年五パーセント）の複利による計算をして得た元利合計額に、附則第七条の規定により二年法契約に係る退職金の額として算定して得られる額を加算した額
  <sup>suppl-4101-46/art-10/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-2</sup>
  On the assumption that the number of months of paid premiums relating to a former Act contract has not been aggregated for the 1990 Act contract, the amount obtained by adding, to the total of principal and interest obtained by calculating compound interest at 4.5 percent per annum (5 percent per annum for the period equivalent to the number of months of paid premiums relating to the 1990 Act contract before April 1996), for the period equivalent to the number of months of paid premiums relating to the 1990 Act contract before April 1999, on the amount obtained as the amount of the retirement allowance relating to the former Act contract by calculating it as provided by Cabinet Order, the amount obtained as the amount of the retirement allowance relating to the 1990 Act contract by calculating it pursuant to the provisions of Article 7 of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

**第二項**  二年法契約に係る掛金納付月数を通算した七年法契約については、当該七年法契約を二年法契約とみなして、前項及び附則第十三条の規定を適用する。
<sup>suppl-4101-46/art-10/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-2</sup>
With respect to a 1995 Act contract for which the number of months of paid premiums relating to a 1990 Act contract has been aggregated, the provisions of the preceding paragraph and Article 13 of the Supplementary Provisions are applied on the assumption that that 1995 Act contract is a 1990 Act contract.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4101-46/art-10/par-1: この項 → 中小企業退職金共済法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4101-46/art-10/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1
- suppl-4101-46/art-10/par-1: 附則第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4101-46/art-13 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-13
- suppl-4101-46/art-10/par-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4101-46/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-7
- suppl-4101-46/art-10/par-1/item-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4101-46/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-7
- suppl-4101-46/art-10/par-1/item-2: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4101-46/art-7 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-7
- suppl-4101-46/art-10/par-2: 前項 → 中小企業退職金共済法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4101-46/art-10/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1
- suppl-4101-46/art-10/par-2: 附則第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4101-46/art-13 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-13

## Cited by

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

- 中小企業退職金共済法 附則第五条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-5/par-1
- 中小企業退職金共済法 附則第七条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1
- 中小企業退職金共済法 附則第十条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1
- 中小企業退職金共済法 附則第十条第二項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-10/par-2
- 中小企業退職金共済法 附則第十三条第一項第三号 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-13/par-1/item-3
- 中小企業退職金共済法 附則第十四条第一項第一号 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-1
- 中小企業退職金共済法 附則第十六条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-16/par-1
- 中小企業退職金共済法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4101-46/art-18/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-20261106T173426-029, 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