# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二十七条 (Article 27)

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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: 第二十七条 (Article 27)（過去勤務期間の通算の申出等） — address `art-27`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-27
- 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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### 第二十七条（過去勤務期間の通算の申出等） — Application for Aggregation of Past Service Periods, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-27 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27</sup>

  **第一項**  退職金共済契約の申込みを行おうとする者（その者の雇用する従業員について現に退職金共済契約を締結しているものを除く。）は、その申込みを行う際に、被共済者となるべき従業員（第三十一条の二第一項又は第三十一条の三第一項の規定による申出に係る退職金共済契約の被共済者を除く。）の過去勤務期間（当該申込みを行おうとする者に雇い入れられた日から退職金共済契約の効力が生ずる日の前日までの継続して雇用された期間から第三条第三項各号に掲げる者であつた期間のうち厚生労働省令で定める期間を除いた期間（その期間に一年未満の端数があるときは、これを切り捨てるものとする。）をいう。以下同じ。）の月数（その月数が百二十月を超えるときは、百二十月）を当該退職金共済契約に係る掛金納付月数に通算することを希望する旨の申出をすることができる。
  <sup>art-27/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1</sup>
  A person who intends to apply for a retirement allowance mutual aid contract (excluding a person who currently has concluded a retirement allowance mutual aid contract for the employees that person employs) may, when making the application, file a request to have the number of months of the past service period (if that number of months exceeds 120 months, 120 months) of an employee who is to become a covered employee (excluding a covered employee under a retirement allowance mutual aid contract that is the subject of a request under Article 31-2, paragraph (1) or Article 31-3, paragraph (1)) aggregated with the number of months of paid premiums under that retirement allowance mutual aid contract (the "past service period" being the period obtained by excluding, from the period of continuous employment from the day on which the employee was hired by the person intending to make that application to the day preceding the day on which the retirement allowance mutual aid contract takes effect, the period specified by Order of the Ministry of Health, Labour and Welfare out of the period during which the employee was a person listed in the items of Article 3, paragraph (3) (where the period so obtained has a fraction of less than one year, the fraction is to be discarded); the same applies hereinafter).
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定による申出は、退職金共済契約の申込みが行われることにより同時に退職金共済契約の被共済者となるべき全ての者（第三十一条の二第一項又は第三十一条の三第一項の規定による申出に係る退職金共済契約の被共済者を除く。）についてしなければならない。
  <sup>art-27/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-2</sup>
  A request under the provisions of the preceding paragraph must be made for all persons who are to become covered employees under a retirement allowance mutual aid contract at the same time as the application for the retirement allowance mutual aid contract is made (excluding a covered employee under a retirement allowance mutual aid contract that is the subject of a request under Article 31-2, paragraph (1) or Article 31-3, paragraph (1)).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による申出は、第二十九条第一項第一号の規定による退職金の額の算定の基礎となる過去勤務期間に係る掛金月額（以下「過去勤務通算月額」という。）を定めて、しなければならない。
  <sup>art-27/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-3</sup>
  A request under the provisions of paragraph (1) must be made by specifying the monthly premium for the past service period that forms the basis for calculating the amount of the retirement allowance under Article 29, paragraph (1), item (i) (hereinafter referred to as the "past service monthly amount").
  <sup>machine translation, not official</sup>

  **第四項**  過去勤務通算月額は、掛金月額の推移等を考慮し、第四条第三項に規定する区分に準じて厚生労働省令で定める額（五千円（短時間労働被共済者にあつては、二千円）以上の額とする。）のうちから、当該被共済者に係る退職金共済契約の効力が生ずる日における掛金月額を超えない範囲において定めなければならない。
  <sup>art-27/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-4</sup>
  The past service monthly amount must be specified, in consideration of the trend of monthly premiums and other factors, from among the amounts specified by Order of the Ministry of Health, Labour and Welfare in accordance with the categories prescribed in Article 4, paragraph (3) (which are to be amounts of 5,000 yen (or, for a short-time covered employee, 2,000 yen) or more), within a range not exceeding the monthly premium on the day on which the retirement allowance mutual aid contract for that covered employee takes effect.
  <sup>machine translation, not official</sup>

  **第五項**  第三項の規定により定められた過去勤務通算月額は、機構が当該被共済者に係る退職金共済契約の申込みを承諾した後は、変更することができない。
  <sup>art-27/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-5</sup>
  The past service monthly amount specified under the provisions of paragraph (3) may not be changed after the Organization has accepted the application for the retirement allowance mutual aid contract for that covered employee.
  <sup>machine translation, not official</sup>

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## Cites
- art-27/par-1: 第三十一条の二第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-27/par-1: 第三十一条の三第一項 → 中小企業退職金共済法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1
- art-27/par-1: 第三条第三項 → 中小企業退職金共済法 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3
- art-27/par-2: 前項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-27/par-2: 第三十一条の二第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-27/par-2: 第三十一条の三第一項 → 中小企業退職金共済法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1
- art-27/par-3: 第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-27/par-3: 第二十九条第一項第一号 → 中小企業退職金共済法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-1
- art-27/par-4: 第四条第三項 → 中小企業退職金共済法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-3
- art-27/par-5: 第三項 → 中小企業退職金共済法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-3

## Cited by

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

- 中小企業退職金共済法 第四条第二項 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-2
- 中小企業退職金共済法 第二十七条第二項（過去勤務期間の通算の申出等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-2
- 中小企業退職金共済法 第二十七条第三項（過去勤務期間の通算の申出等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-3
- 中小企業退職金共済法 第二十七条第五項（過去勤務期間の通算の申出等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-5
- 中小企業退職金共済法 第二十八条第一項（過去勤務掛金の納付） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-1
- 中小企業退職金共済法 第二十八条第二項（過去勤務掛金の納付） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-2
- 中小企業退職金共済法 第二十八条第三項（過去勤務掛金の納付） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-3
- 中小企業退職金共済法 附則第二十八条第五項（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-5
- 厚生年金保険法 附則第三十六条第五項（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-5 (e-Gov law ID 329AC0000000115)
- 法人税法 附則第二十八条第五項（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-5 (e-Gov law ID 340AC0000000034)

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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-20261106T173426-005, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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