# 小規模企業共済法 / Small Enterprise Mutual Relief Projects Act — 附　則 (Supplementary Provisions)

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- Law: 小規模企業共済法 (Small Enterprise Mutual Relief Projects Act), 昭和四十年法律第百二号
- English title "Small Enterprise Mutual Relief Projects 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-4071-44`
- Text in force since: 2021-06-17
- URL (the page that opens at this provision): https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44
- e-Gov law ID: 340AC0000000102 — 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 平成七年三月二七日法律第四四号
<sup>suppl-4071-44 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-44/art-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-1</sup>

**第一項**  この法律は、平成八年四月一日から施行する。ただし、第一条中小規模企業共済法第十六条の二の改正規定、第二条の規定及び附則第七条から第九条までの規定は、公布の日から施行する。
<sup>suppl-4071-44/art-1/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-1/par-1</sup>
This Act comes into effect on April 1, 1996; provided, however, that the provisions of Article 1 amending Article 16-2 of the Small Enterprise Mutual Relief Projects Act, the provisions of Article 2, and the provisions of Articles 7 through 9 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（施行前に共済事由等が生じた共済契約に係る経過措置） — Transitional Measures concerning Mutual Aid Contracts for Which a Cause for Mutual Aid, etc. Arose Before Enforcement
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-44/art-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2</sup>

**第一項**  この法律の施行前に効力を生じた第一条の規定による改正前の小規模企業共済法（以下「旧法」という。）第二条の三に規定する第一種共済契約（以下「旧第一種共済契約」という。）のうちこの法律の施行前に同条各号に掲げる事由が生じたもの及びこの法律の施行前に効力を生じた旧法第二条の四に規定する第二種共済契約（以下「旧第二種共済契約」という。）のうちこの法律の施行前に同条各号に掲げる事由が生じたものに係る旧法第九条第一項の共済金の額の算定については、なお従前の例による。
<sup>suppl-4071-44/art-2/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2/par-1</sup>
With respect to the calculation of the amount of the mutual aid benefit under Article 9, paragraph (1) of the Former Act in relation to those, among the type 1 mutual aid contracts prescribed in Article 2-3 of the Small Enterprise Mutual Relief Projects Act before amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that took effect before this Act comes into effect (hereinafter referred to as "former type 1 mutual aid contracts"), for which a cause set out in the items of Article 2-3 of the Former Act arose before this Act comes into effect, and those, among the type 2 mutual aid contracts prescribed in Article 2-4 of the Former Act that took effect before this Act comes into effect (hereinafter referred to as "former type 2 mutual aid contracts"), for which a cause set out in the items of that Article arose before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前項の共済金を分割払の方法により支給する場合の旧法第九条の三の分割共済金の額及び旧法第九条の四の現価相当額の算定については、当該分割払の請求がこの法律の施行前に行われた場合に限り、なお従前の例による。
<sup>suppl-4071-44/art-2/par-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2/par-2</sup>
With respect to the calculation of the amount of the installment mutual aid benefit under Article 9-3 of the Former Act and of the present value amount under Article 9-4 of the Former Act where the mutual aid benefit referred to in the preceding paragraph is paid by the installment payment method, the provisions then in force continue to govern only where the request for that installment payment was made before this Act comes into effect.
<sup>machine translation, not official</sup>

**第三項**  旧第一種共済契約のうちこの法律の施行前に旧法第七条第四項各号に掲げる事由が生じたものに係る解約手当金の額の算定については、なお従前の例による。
<sup>suppl-4071-44/art-2/par-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2/par-3</sup>
With regard to the calculation of the amount of the cancellation refund for a former type 1 mutual aid contract for which a ground set out in the items of Article 7, paragraph (4) of the Former Act arose before the enforcement of this Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条から第四条まで  〔削除 / repealed〕
<sup>suppl-4071-44/art-3-to-4 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-3-to-4</sup>

**第一項**  削除
<sup>suppl-4071-44/art-3-to-4/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-3-to-4/par-1</sup>

### 第五条（旧第二種共済契約に係る小規模企業共済法の規定の適用についての読替規定） — Provisions on Replacement of Terms for the Application of the Small Enterprise Mutual Relief Projects Act to Former Type 2 Mutual Aid Contracts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-44/art-5 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-5</sup>

**第一項**  この法律の施行前に効力を生じた旧第二種共済契約については、次の表の上欄に掲げる小規模企業共済法の規定中同表の中欄に掲げる字句を、同表の下欄に掲げる字句と読み替えてこれらの規定を適用するほか、同法の規定の適用に関し必要な技術的読替えは、政令で定める。
第九条第一項	一　事業の廃止（会社等の役員たる小規模企業者としての地位において締結した共済契約に係る共済契約者にあつては、その会社等の解散）があつたとき（第七条第四項第一号及び第二号に掲げるときを除く。）。
二　会社等の役員たる小規模企業者としての地位において締結した共済契約に係る共済契約者にあつては、疾病、負傷又は死亡によりその会社等の役員でなくなつたとき。
三　六十五歳以上で、その共済契約者の掛金納付月数が百八十月以上である共済契約者にあつては、前二号に掲げる事由が生じないで共済金の支給の請求があつたとき。	一　事業の廃止（会社等の役員たる小規模企業者としての地位において締結した共済契約に係る共済契約者にあつては、その会社等の解散）があつたとき。
二　会社等の役員たる小規模企業者としての地位において締結した共済契約に係る共済契約者にあつては、前号に掲げる事由が生じないでその会社等の役員でなくなつたとき。
三　六十五歳以上で、その共済契約者の掛金納付月数が百八十月以上である共済契約者にあつては、前二号に掲げる事由が生じないで共済金の支給の請求があつたとき。
四　前三号に掲げる事由が生じないで共済契約者の掛金納付月数が三百六十月に達したとき。
第九条第四項第二号	第一項第一号	第一項第一号及び第四号
第九条の三第一項第二号	又は第二号	、第二号又は第四号
第十三条第一項前段	共済契約者となり	旧第二種共済契約（小規模企業共済法及び中小企業事業団法の一部を改正する法律（平成七年法律第四十四号）第一条の規定による改正前の小規模企業共済法第二条の四の規定の例による第二種共済契約をいう。次項において同じ。）の共済契約者となり
第十三条第二項	共済契約を締結し	旧第二種共済契約を締結し
<sup>suppl-4071-44/art-5/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-1</sup>
For a former type 2 mutual aid contract that took effect before the enforcement of this Act, the provisions of the Small Enterprise Mutual Relief Projects Act listed in the upper column of the following table apply with the phrases listed in the middle column of that table in those provisions deemed to be replaced with the phrases listed in the lower column of that table, and other technical replacements of terms necessary for the application of the provisions of that Act are specified by Cabinet Order.
Article 9, paragraph (1)	(i) discontinuation of business (in the case of a mutual aid policyholder concerning a mutual aid contract concluded in the capacity of a small-scale enterprise that is an officer of a company, etc., dissolution of that company, etc.) (excluding the cases set out in Article 7, paragraph (4), items (i) and (ii));
(ii) in the case of a mutual aid policyholder concerning a mutual aid contract concluded in the capacity of a small-scale enterprise that is an officer of a company, etc., when that person ceases to be an officer of that company, etc. due to illness, injury or death;
(iii) in the case of a mutual aid policyholder who is aged 65 or more and whose number of months of paid premiums is 180 months or more, when a request for payment of mutual aid benefits is made without any ground set out in the preceding two items having arisen.	(i) discontinuation of business (in the case of a mutual aid policyholder concerning a mutual aid contract concluded in the capacity of a small-scale enterprise that is an officer of a company, etc., dissolution of that company, etc.);
(ii) in the case of a mutual aid policyholder concerning a mutual aid contract concluded in the capacity of a small-scale enterprise that is an officer of a company, etc., when that person ceases to be an officer of that company, etc. without the ground set out in the preceding item having arisen;
(iii) in the case of a mutual aid policyholder who is aged 65 or more and whose number of months of paid premiums is 180 months or more, when a request for payment of mutual aid benefits is made without any ground set out in the preceding two items having arisen;
(iv) when the number of months of paid premiums of a mutual aid policyholder reaches 360 months without any ground set out in the preceding three items having arisen.
Article 9, paragraph (4), item (ii)	paragraph (1), item (i)	paragraph (1), items (i) and (iv)
Article 9-3, paragraph (1), item (ii)	or item (ii)	, item (ii) or item (iv)
Article 13, paragraph (1), first sentence	becomes a mutual aid policyholder	becomes a mutual aid policyholder of a former type 2 mutual aid contract (meaning a type 2 mutual aid contract in accordance with the provisions of Article 2-4 of the Small Enterprise Mutual Relief Projects Act before the amendment by the provisions of Article 1 of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995); the same applies in the following paragraph)
Article 13, paragraph (2)	concludes a mutual aid contract	concludes a former type 2 mutual aid contract
<sup>machine translation, not official</sup>

**第二項**  この法律の施行前に効力を生じた旧第二種共済契約については、小規模企業共済法第七条第四項の規定は、適用しない。
<sup>suppl-4071-44/art-5/par-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-2</sup>
The provisions of Article 7, paragraph (4) of the Small Enterprise Mutual Relief Projects Act do not apply to a former type 2 mutual aid contract that took effect before the enforcement of this Act.
<sup>machine translation, not official</sup>

### 第六条から第七条まで  〔削除 / repealed〕
<sup>suppl-4071-44/art-6-to-7 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-6-to-7</sup>

**第一項**  削除
<sup>suppl-4071-44/art-6-to-7/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-6-to-7/par-1</sup>

### 第九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-44/art-9 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-9</sup>

**第一項**  附則第二条から前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。
<sup>suppl-4071-44/art-9/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-9/par-1</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4071-44/art-1/par-1: 附則第七条から第九条まで → 小規模企業共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-44/art-9 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-9
- suppl-4071-44/art-2/par-2: 前項 → 小規模企業共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4071-44/art-2/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2/par-1
- suppl-4071-44/art-5/par-1: 次項 → 小規模企業共済法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4071-44/art-5/par-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-2
- suppl-4071-44/art-5/par-2: 小規模企業共済法第七条第四項 → 小規模企業共済法 第七条第四項 (Article 7, paragraph (4)), art-7/par-4 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-7/par-4
- suppl-4071-44/art-9/par-1: 附則第二条から前条まで → 小規模企業共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4071-44/art-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2

## Cited by

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

- 小規模企業共済法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-1/par-1
- 小規模企業共済法 附則第二条第二項（施行前に共済事由等が生じた共済契約に係る経過措置） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-2/par-2
- 小規模企業共済法 附則第五条第一項（旧第二種共済契約に係る小規模企業共済法の規定の適用についての読替規定） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-5/par-1
- 小規模企業共済法 附則第九条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4071-44/art-9/par-1
- 小規模企業共済法 附則第二条第一項（共済金等に係る経過措置） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4151-88/art-2/par-1
- 小規模企業共済法 附則第三条第一項 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4151-88/art-3/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 小規模企業共済法 — the text in force from 2021-06-17 (https://laws.e-gov.go.jp/law/340AC0000000102/20210617_503AC0000000070), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 小規模企業共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/846), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-007, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch small-enterprise-mutual-aid-act-20261106T173426-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-008, translated 2026-11-07
- This site's parser, version 225 — 小規模企業共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06
