# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/art-16. 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: 第十六条 (Article 16)（解約手当金等） — address `art-16` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-16 - 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. --- ### 第十六条（解約手当金等） — Cancellation Refunds, etc. caption: machine translation, not official art-16 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16 **第一項** 退職金共済契約が解除されたときは、機構は、被共済者に解約手当金を支給する。 art-16/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1 When a retirement allowance mutual aid contract has been cancelled, the Organization pays a cancellation refund to the covered employee. machine translation, not official **第二項** 第八条第二項第三号の規定により退職金共済契約が解除されたときは、前項の規定にかかわらず、解約手当金は、支給しない。ただし、厚生労働省令で定める特別の事情があつた場合は、この限りでない。 art-16/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2 Where a retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (2), item (iii), a cancellation refund is not paid, notwithstanding the preceding paragraph; provided, however, that this does not apply where there are special circumstances specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第三項** 第十条第一項ただし書の規定は解約手当金について、同条第二項の規定は解約手当金の額について準用する。 art-16/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-3 The provisions of the proviso to Article 10, paragraph (1) apply mutatis mutandis to the cancellation refund, and the provisions of paragraph (2) of that Article apply mutatis mutandis to the amount of the cancellation refund. machine translation, not official **第四項** 機構は、第二項ただし書の規定により解約手当金を支給する場合又はその掛金につき第二十三条第一項の規定に基づく減額の措置が講ぜられた退職金共済契約が解除された場合に解約手当金を支給するときは、厚生労働省令で定めるところにより、その額を減額することができる。 art-16/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-4 Where the Organization pays a cancellation refund pursuant to the proviso to paragraph (2), or pays a cancellation refund where a retirement allowance mutual aid contract in respect of whose premium a measure of reduction has been taken under Article 23, paragraph (1) has been cancelled, the Organization may reduce its amount, as provided by Order of the Ministry of Health, Labour and Welfare. machine translation, not official --- ## Cites - art-16/par-2: 第八条第二項第三号 → 中小企業退職金共済法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3 - art-16/par-2: 前項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1 - art-16/par-3: 第十条第一項 → 中小企業退職金共済法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-1 - art-16/par-3: 同条第二項 → 中小企業退職金共済法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2 - art-16/par-4: 第二項 → 中小企業退職金共済法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2 - art-16/par-4: 第二十三条第一項 → 中小企業退職金共済法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第十六条第二項（解約手当金等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2 - 中小企業退職金共済法 第十六条第四項（解約手当金等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-4 - 中小企業退職金共済法 第十七条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1 - 中小企業退職金共済法 第二十三条第二項（加入促進等のための掛金負担軽減措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-2 - 中小企業退職金共済法 第二十九条第三項第一号（退職金等の特例） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-3/item-1 - 中小企業退職金共済法 第三十条第三項第一号（退職金相当額の受入れ等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-3/item-1 - 中小企業退職金共済法 第三十一条の二第四項（退職金共済事業を廃止した団体からの受入金額の受入れ等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-4 - 中小企業退職金共済法 第三十一条の二第八項（退職金共済事業を廃止した団体からの受入金額の受入れ等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-8 - 中小企業退職金共済法 第三十一条の三第四項（資産管理運用機関等からの移換額の移換等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-4 - 中小企業退職金共済法 第三十一条の三第八項（資産管理運用機関等からの移換額の移換等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-8 - 中小企業退職金共済法 第三十一条の四第二項（資産管理運用機関等への解約手当金に相当する額の移換等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-2 - 中小企業退職金共済法 附則第二十八条第四項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4131-50/art-28/par-4 - 住民基本台帳法 別表第一 — https://japanlaw.org/ja/residential-basic-book-act/appdx-1 (e-Gov law ID 342AC0000000081) - 厚生年金保険法 附則第三十六条第四項（解散存続厚生年金基金の残余財産の独立行政法人勤労者退職金共済機構への交付） — https://japanlaw.org/ja/employees-pension-insurance-act/suppl-4251-63/art-36/par-4 (e-Gov law ID 329AC0000000115) - 所得税法施行令 第百八十三条第四項第二号ト（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-2/sub-7 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第三百五十一条第一項第五号（生命保険金に類する給付等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-351/par-1/item-5 (e-Gov law ID 340CO0000000096) - 法人税法 附則第二十八条第四項（適格退職年金契約に係る資産の独立行政法人勤労者退職金共済機構への移換） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-4 (e-Gov law ID 340AC0000000034) --- ## 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-20261106T173426-004, 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