# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十七条 (Article 17)

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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: 第十七条 (Article 17) — address `art-17`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-17
- 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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### 第十七条
<sup>art-17 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17</sup>

  **第一項**  第八条第二項第二号の規定により退職金共済契約が解除された際に、当該解除された退職金共済契約の共済契約者が、当該解除された退職金共済契約の被共済者に係る確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金（第三十一条の三及び第三十一条の四において「確定給付企業年金」という。）、確定拠出年金法（平成十三年法律第八十八号）第二条第二項に規定する企業型年金（第三十一条の三及び第三十一条の四において「企業型年金」という。）その他の政令で定める制度であつて、厚生労働省令で定める要件を備えているもの（以下この条において「特定企業年金制度等」という。）の実施の通知をした場合には、前条第一項の規定にかかわらず、機構は、当該被共済者に解約手当金を支給しない。この場合において、当該共済契約者が、当該解除後厚生労働省令で定める期間内に、当該被共済者の同意を得て、厚生労働省令で定めるところにより、当該通知に係る特定企業年金制度等への解約手当金に相当する額の引渡しに関する申出をしたときは、機構は、当該申出に基づき、当該被共済者に係る解約手当金に相当する額の範囲内の金額で厚生労働省令で定める金額を、確定給付企業年金法第三十条第三項に規定する資産管理運用機関等（第三十一条の三及び第三十一条の四において「資産管理運用機関等」という。）、確定拠出年金法第二条第七項第一号ロに規定する資産管理機関（第三十一条の三及び第三十一条の四において「資産管理機関」という。）その他の当該特定企業年金制度等を実施する団体として厚生労働省令で定めるものに引き渡すものとする。
  <sup>art-17/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1</sup>
  Where, when a retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (2), item (ii), the mutual aid policyholder of the cancelled retirement allowance mutual aid contract has given notice of the implementation, for the covered employee of the cancelled retirement allowance mutual aid contract, of a defined-benefit corporate pension prescribed in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001) (referred to as a "defined-benefit corporate pension" in Article 31-3 and Article 31-4), a corporate-type pension plan prescribed in Article 2, paragraph (2) of the Defined Contribution Pension Act (Act No. 88 of 2001) (referred to as a "corporate-type pension plan" in Article 31-3 and Article 31-4), or any other scheme specified by Cabinet Order, in each case one that meets the requirements specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to in this Article as a "specified corporate pension scheme, etc."), the Organization does not pay a cancellation refund to that covered employee, notwithstanding paragraph (1) of the preceding Article. In this case, where, within the period specified by Order of the Ministry of Health, Labour and Welfare after the cancellation, the mutual aid policyholder has, with the consent of that covered employee and as provided by Order of the Ministry of Health, Labour and Welfare, made an application concerning the transfer of an amount equivalent to the cancellation refund to the specified corporate pension scheme, etc. pertaining to that notice, the Organization is to transfer, based on that application, an amount specified by Order of the Ministry of Health, Labour and Welfare within the range of the amount equivalent to the cancellation refund for that covered employee to an asset management and investment institution, etc. prescribed in Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act (referred to as an "asset management and investment institution, etc." in Article 31-3 and Article 31-4), an asset management institution prescribed in Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act (referred to as an "asset management institution" in Article 31-3 and Article 31-4), or any other body specified by Order of the Ministry of Health, Labour and Welfare as one that implements that specified corporate pension scheme, etc.
  <sup>machine translation, not official</sup>

  **第二項**  機構は、前項後段の場合において、同項後段の規定により引き渡す金額が同項の被共済者に係る解約手当金に相当する額に満たないときは、その差額については、同項の規定にかかわらず、厚生労働省令で定めるところにより、当該被共済者に解約手当金として支給するものとする。
  <sup>art-17/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-2</sup>
  In the case of the second sentence of the preceding paragraph, where the amount to be transferred under the second sentence of that paragraph is less than the amount equivalent to the cancellation refund for the covered employee referred to in that paragraph, the Organization is to pay the difference to that covered employee as a cancellation refund, as provided by Order of the Ministry of Health, Labour and Welfare, notwithstanding the provisions of that paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  機構は、第一項の場合において、同項前段の規定による通知に係る被共済者について次に掲げる事由が生じたときは、同項の規定にかかわらず、当該被共済者に解約手当金を支給する。
  <sup>art-17/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3</sup>
  In the case of paragraph (1), where any of the following events occurs with respect to the covered employee who is the subject of the notice under the first sentence of that paragraph, the Organization pays a cancellation refund to that covered employee, notwithstanding the provisions of that paragraph.
  <sup>machine translation, not official</sup>

    **一**  特定企業年金制度等が実施される前に退職又は死亡したとき。
    <sup>art-17/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-1</sup>
    Where the covered employee's retirement or death has occurred before the specified corporate pension scheme, etc. is implemented;
    <sup>machine translation, not official</sup>

    **二**  第一項後段の規定による申出がなかつたとき。
    <sup>art-17/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-2</sup>
    Where no application has been made under the second sentence of paragraph (1);
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げるときのほか、厚生労働省令で定める事由が生じたとき。
    <sup>art-17/par-3/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-3</sup>
    In addition to the cases set out in the preceding two items, where an event specified by Order of the Ministry of Health, Labour and Welfare has occurred.
    <sup>machine translation, not official</sup>

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## Cites
- art-17/par-1: 第八条第二項第二号 → 中小企業退職金共済法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-2
- art-17/par-1: 確定給付企業年金法（平成十三年法律第五十号）第二条第一項 → e-Gov law 413AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-17/par-1: 第三十一条の三 → 中小企業退職金共済法 第三十一条の三 (Article 31-3), art-31-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3
- art-17/par-1: 第三十一条の四 → 中小企業退職金共済法 第三十一条の四 (Article 31-4), art-31-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4
- art-17/par-1: 確定拠出年金法（平成十三年法律第八十八号）第二条第二項 → 確定拠出年金法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-2 (e-Gov law ID 413AC0000000088)
- art-17/par-1: この条 → 中小企業退職金共済法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17
- art-17/par-1: 前条第一項 → 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-17/par-1: 確定給付企業年金法第三十条第三項 → e-Gov law 413AC0000000050, 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — not held in this collection
- art-17/par-1: 確定拠出年金法第二条第七項第一号 → 確定拠出年金法 第二条第七項第一号 (Article 2, paragraph (7), item (i)), art-2/par-7/item-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-7/item-1 (e-Gov law ID 413AC0000000088)
- art-17/par-2: 前項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3: 第一項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3/item-2: 第一項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3/item-3: 前二号 → 中小企業退職金共済法 第十七条第三項第一号 (Article 17, paragraph (3), item (i)), art-17/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-1
- art-17/par-3/item-3: 前二号 → 中小企業退職金共済法 第十七条第三項第二号 (Article 17, paragraph (3), item (ii)), art-17/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-2

## Cited by

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

- 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 第十七条第二項 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-2
- 中小企業退職金共済法 第十七条第三項 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3
- 中小企業退職金共済法 第十七条第三項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-2
- 中小企業退職金共済法 第十七条第三項第三号 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-3
- 中小企業退職金共済法 附則第二条第一項（解約手当金に相当する額の引渡しに関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-2/par-1
- 所得税法施行令 第七十三条第一項第七号ハ（１）（特定退職金共済団体の要件） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1/item-7/sub-3/sub2-1 (e-Gov law ID 340CO0000000096)

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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-20261106T173426-004, 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