# 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-4101-147`
- 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-4101-147
- 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.

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## 附　則 平成一〇年一二月一八日法律第一四七号
<sup>suppl-4101-147 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-147/art-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-1</sup>

**第一項**  この法律は、平成十二年四月一日から施行する。ただし、第二条並びに附則第九条、第十一条及び第十二条の規定は、公布の日から施行する。
<sup>suppl-4101-147/art-1/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-1/par-1</sup>
This Act comes into effect on April 1, 2000; provided, however, that the provisions of Article 2 and Articles 9, 11 and 12 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（共済金等に係る経過措置） — Transitional Measures concerning Mutual Aid Benefits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-147/art-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2</sup>

**第一項**  この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-4101-147/art-2/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1</sup>
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  旧法　第一条の規定による改正前の小規模企業共済法をいう。
  <sup>suppl-4101-147/art-2/par-1/item-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1/item-1</sup>
  the Former Act: means the Small Enterprise Mutual Relief Projects Act before the amendment by the provisions of Article 1;
  <sup>machine translation, not official</sup>

  **二**  旧平成七年改正法　附則第四条の規定による改正前の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）をいう。
  <sup>suppl-4101-147/art-2/par-1/item-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1/item-2</sup>
  the former 1995 Amendment Act: means the Act Partially Amending the Small Enterprise Mutual Relief Projects Act and the Small and Medium Enterprise Corporation Act (Act No. 44 of 1995) before the amendment by the provisions of Article 4 of the Supplementary Provisions;
  <sup>machine translation, not official</sup>

  **三**  旧共済契約　平成八年四月一日以後この法律の施行の日前に効力を生じた共済契約をいう。
  <sup>suppl-4101-147/art-2/par-1/item-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1/item-3</sup>
  former mutual aid contract: means a mutual aid contract that took effect on or after April 1, 1996 and before the date of enforcement of this Act;
  <sup>machine translation, not official</sup>

  **四**  旧第一種共済契約　平成八年四月一日前に効力を生じた旧平成七年改正法による改正前の小規模企業共済法第二条の三に規定する第一種共済契約をいう。
  <sup>suppl-4101-147/art-2/par-1/item-4 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1/item-4</sup>
  former type 1 mutual aid contract: means a type 1 mutual aid contract, prescribed in Article 2-3 of the Small Enterprise Mutual Relief Projects Act before the amendment by the former 1995 Amendment Act, that took effect before April 1, 1996;
  <sup>machine translation, not official</sup>

  **五**  旧第二種共済契約　平成八年四月一日前に効力を生じた旧平成七年改正法による改正前の小規模企業共済法第二条の四に規定する第二種共済契約をいう。
  <sup>suppl-4101-147/art-2/par-1/item-5 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2/par-1/item-5</sup>
  former type 2 mutual aid contract: means a type 2 mutual aid contract, prescribed in Article 2-4 of the Small Enterprise Mutual Relief Projects Act before the amendment by the former 1995 Amendment Act, that took effect before April 1, 1996.
  <sup>machine translation, not official</sup>

### 第三条
<sup>suppl-4101-147/art-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3</sup>

**第一項**  旧共済契約、旧第一種共済契約及び旧第二種共済契約のうちこの法律の施行前に旧法第九条第一項各号（旧平成七年改正法附則第五条第一項の規定により読み替えて適用される場合を含む。）に掲げる事由が生じたものに係る共済金の額の算定については、なお従前の例による。
<sup>suppl-4101-147/art-3/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3/par-1</sup>
With regard to the calculation of the amount of mutual aid benefits for former mutual aid contracts, former type 1 mutual aid contracts and former type 2 mutual aid contracts for which a ground set out in the items of Article 9, paragraph (1) of the former Act (including where applied with terms replaced pursuant to the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the former 1995 Amendment Act) arose before the enforcement of this Act, 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-4101-147/art-3/par-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3/par-2</sup>
Where the mutual aid benefits under the preceding paragraph are paid by installment payment, the provisions then in force continue to govern 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, only where the request for that installment payment was made before the enforcement of this Act.
<sup>machine translation, not official</sup>

**第三項**  旧共済契約及び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（同項第一号に掲げる事由が生じたものにあっては、当該旧共済契約又は旧第一種共済契約に係る共済契約者が同号の会社の役員たる小規模企業者となったものを除く。）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-4101-147/art-3/par-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3/par-3</sup>
With regard to the calculation of the amount of the cancellation refund for former mutual aid contracts and former type 1 mutual aid contracts 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 (excluding, for those for which the ground set out in item (i) of that paragraph arose, those where the mutual aid policyholder concerning the former mutual aid contract or former type 1 mutual aid contract has become a small-scale enterprise that is an officer of the company referred to in that item), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六条（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-4101-147/art-6 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-6</sup>

**第一項**  附則第二条、第三条及び前条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-4101-147/art-6/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-6/par-1</sup>
Beyond what is provided for in Articles 2 and 3 and 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-4101-147/art-2/par-1: この条 → 小規模企業共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4101-147/art-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2
- suppl-4101-147/art-2/par-1: 次条 → 小規模企業共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-4101-147/art-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3
- suppl-4101-147/art-3/par-2: 前項 → 小規模企業共済法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4101-147/art-3/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3/par-1
- suppl-4101-147/art-6/par-1: 附則第二条 → 小規模企業共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4101-147/art-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-2
- suppl-4101-147/art-6/par-1: 第三条 → 小規模企業共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-4101-147/art-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3

## Cited by

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

- 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-4101-147/art-2/par-1
- 小規模企業共済法 附則第三条第二項 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/suppl-4101-147/art-3/par-2
- 小規模企業共済法 附則第六条第一項（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-4101-147/art-6/par-1

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## 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 — 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
