# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二十五条 (Article 25) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/art-25. 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: 第二十五条 (Article 25)（割増金） — address `art-25` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-25 - 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. --- ### 第二十五条（割増金） — Surcharge caption: machine translation, not official art-25 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25 **第一項** 機構は、納付期限後に掛金を納付する共済契約者に対して、割増金を納付させることができる。 art-25/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25/par-1 The Organization may require a mutual aid policyholder who pays a premium after the payment due date to pay a surcharge. machine translation, not official **第二項** 割増金の額は、掛金の額につき年十四・六パーセントの割合で納付期限の翌日から納付の日の前日までの日数によつて計算した額を超えてはならない。 art-25/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25/par-2 The amount of the surcharge must not exceed the amount calculated on the amount of the premium at the rate of 14.6 percent per annum for the number of days from the day following the payment due date to the day preceding the day of payment. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 第二十八条第四項（過去勤務掛金の納付） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-4 --- ## 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-20261106T173426-005, 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