# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第三十一条の三 (Article 31-3)

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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: 第三十一条の三 (Article 31-3)（資産管理運用機関等からの移換額の移換等） — address `art-31-3`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3
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### 第三十一条の三（資産管理運用機関等からの移換額の移換等） — Transfer, etc. of Transferred Amounts from Asset Management and Investment Institutions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-31-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3</sup>

  **第一項**  事業主（確定給付企業年金法第八十二条の五第一項又は確定拠出年金法第五十四条の六の規定による申出をしたものに限る。）が、その雇用する加入者（確定給付企業年金法第二条第四項に規定する加入者をいう。第六項及び次条第一項において同じ。）であつた者又は企業型年金加入者（確定拠出年金法第二条第八項に規定する企業型年金加入者をいう。第六項及び次条第一項において同じ。）であつた者を被共済者として退職金共済契約を締結する場合において、次の各号に掲げる者が、機構との間で、当該退職金共済契約の被共済者となつた者について当該各号に定める資産を機構に移換することその他厚生労働省令で定める事項を約する契約を締結しており、当該事業主が、機構に対して厚生労働省令で定めるところにより申出をしたときは、機構は、当該各号に掲げる者との契約で定めるところによつて、当該退職金共済契約の被共済者となつた者に係る当該資産の移換を受けるものとする。
  <sup>art-31-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1</sup>
  Where an employer (limited to one that has made an application under Article 82-5, paragraph (1) of the Defined-Benefit Corporate Pension Act or Article 54-6 of the Defined Contribution Pension Act) concludes a retirement allowance mutual aid contract naming as covered employees a person who was a participant (meaning a participant prescribed in Article 2, paragraph (4) of the Defined-Benefit Corporate Pension Act; the same applies in paragraph (6) and paragraph (1) of the following Article) or a person who was a participant of a corporate-type pension plan (meaning a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) of the Defined Contribution Pension Act; the same applies in paragraph (6) and paragraph (1) of the following Article), in either case employed by that employer, if a person set out in each of the following items has concluded with the Organization a contract providing that, for a person who has become a covered employee under that retirement allowance mutual aid contract, the assets specified in that item are to be transferred to the Organization, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and that employer has made an application to the Organization as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to receive the transfer of those assets pertaining to the person who has become a covered employee under that retirement allowance mutual aid contract, as provided in the contract with the person set out in that item.
  <sup>machine translation, not official</sup>

    **一**  資産管理運用機関等　確定給付企業年金法第五十九条に規定する積立金又は同法第八十九条第六項に規定する残余財産
    <sup>art-31-3/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1/item-1</sup>
    An asset management and investment institution, etc.: the reserve fund prescribed in Article 59 of the Defined-Benefit Corporate Pension Act or the residual assets prescribed in Article 89, paragraph (6) of that Act;
    <sup>machine translation, not official</sup>

    **二**  資産管理機関　確定拠出年金法第二条第十二項に規定する個人別管理資産
    <sup>art-31-3/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1/item-2</sup>
    An asset management institution: the assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act.
    <sup>machine translation, not official</sup>

  **第二項**  機構が、前項各号に定める資産の移換を受けた場合において、当該移換を受けた資産の額（以下この条において「移換額」という。）のうち、同項の退職金共済契約の効力が生じた日における掛金月額その他の事情を勘案して政令で定める額については、厚生労働省令で定めるところにより、政令で定める月数を当該退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該退職金共済契約の被共済者となつた者の当該政令で定める額に係る確定給付企業年金法第二十八条第一項に規定する加入者期間又は確定拠出年金法第十四条第一項に規定する企業型年金加入者期間を超えることができない。
  <sup>art-31-3/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-2</sup>
  Where the Organization has received the transfer of the assets specified in the items of the preceding paragraph, with respect to the portion of the amount of the assets so transferred (hereinafter referred to in this Article as the "transferred amount") that is the amount specified by Cabinet Order taking into account the monthly premium on the day on which the retirement allowance mutual aid contract referred to in that paragraph took effect and other circumstances, the Organization is to aggregate the number of months specified by Cabinet Order into the number of months of paid premiums for the covered employee under that retirement allowance mutual aid contract, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the number of months to be so aggregated may not exceed the participant period prescribed in Article 28, paragraph (1) of the Defined-Benefit Corporate Pension Act or the participant of a corporate-type pension plan period prescribed in Article 14, paragraph (1) of the Defined Contribution Pension Act of the person who has become a covered employee under that retirement allowance mutual aid contract, pertaining to that amount specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第三項**  移換額から前項の政令で定める額を控除した残余の額を有する退職金共済契約の被共済者が退職したときにおける退職金の額は、第十条第一項ただし書及び第二項の規定にかかわらず、次の各号に掲げる前項の規定による通算後の掛金納付月数の区分に応じ、当該各号に定める額とする。
  <sup>art-31-3/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3</sup>
  The amount of the retirement allowance when a covered employee under a retirement allowance mutual aid contract who has the remaining amount obtained by deducting the amount specified by Cabinet Order referred to in the preceding paragraph from the transferred amount retires is, notwithstanding the provisions of the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount specified in each of the following items according to the category of the number of months of paid premiums after aggregation under the preceding paragraph set out in that item.
  <sup>machine translation, not official</sup>

    **一**  十一月以下　当該移換を受けた日の属する月の翌月から当該被共済者が退職した日の属する月までの期間につき、当該残余の額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該移換を受けた日の属する月に当該被共済者が退職したときは、当該残余の額。次号において「計算後残余額」という。）
    <sup>art-31-3/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3/item-1</sup>
    11 months or less: the total of principal and interest obtained by calculating, for the period from the month following the month containing the day on which the transfer was received through the month containing the day of retirement of that covered employee, compound interest at the rate obtained by adding the rate determined by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order, on that remaining amount (where the retirement of that covered employee took place in the month containing the day on which the transfer was received, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item);
    <sup>machine translation, not official</sup>

    **二**  十二月以上　第十条第二項の規定により算定した額に計算後残余額を加算した額
    <sup>art-31-3/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3/item-2</sup>
    12 months or more: the amount obtained by adding the remaining amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2).
    <sup>machine translation, not official</sup>

  **第四項**  前項の残余の額を有する退職金共済契約が解除されたときにおける解約手当金の額は、第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。
  <sup>art-31-3/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-4</sup>
  Where a retirement allowance mutual aid contract having the remaining amount referred to in the preceding paragraph is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の規定による申出に従い移換額の移換を機構が受けたときは、機構は、その旨を当該事業主に通知するものとし、当該事業主は、その旨を当該移換額に係る被共済者となつた者に通知しなければならない。
  <sup>art-31-3/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-5</sup>
  Where the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1), the Organization is to notify the employer to that effect, and the employer must notify the person who has become a covered employee pertaining to that transferred amount to that effect.
  <sup>machine translation, not official</sup>

  **第六項**  第一項及び前項の規定は、確定給付企業年金又は企業型年金を実施していた事業主が、その雇用する加入者であつた者又は企業型年金加入者であつた者を被共済者として退職金共済契約を確定給付企業年金法第八十二条の五第一項又は確定拠出年金法第五十四条の六の規定による申出をする前から締結している場合について準用する。この場合において、第一項及び前項中「被共済者となつた」とあるのは、「被共済者である」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
  <sup>art-31-3/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6</sup>
  The provisions of paragraph (1) and the preceding paragraph apply mutatis mutandis where an employer that has implemented a defined-benefit corporate pension or a corporate-type pension plan has been a party, since before making the application under Article 82-5, paragraph (1) of the Defined-Benefit Corporate Pension Act or Article 54-6 of the Defined Contribution Pension Act, to a retirement allowance mutual aid contract naming as covered employees a person who was a participant or a person who was a participant of a corporate-type pension plan, in either case employed by that employer. In this case, "has become a covered employee" in paragraph (1) and the preceding paragraph is deemed to be replaced with "is a covered employee", and other technical replacement of terms that is necessary is specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第七項**  前項の規定により読み替えて準用する第一項の規定による申出に従い移換額の移換を機構が受けた退職金共済契約の被共済者が退職したときにおける退職金の額は、第十条第一項ただし書及び第二項の規定にかかわらず、第一項の移換を受けなかつたものとみなして同条第一項ただし書及び第二項の規定により算定した退職金の額に、当該移換を受けた日の属する月の翌月から当該被共済者が退職した日の属する月までの期間につき、当該移換額に対し、政令で定める利率に厚生労働大臣が定める利率を加えた利率の複利による計算をして得た元利合計額（当該移換を受けた日の属する月に当該被共済者が退職したときは、当該移換額）を加算した額とする。
  <sup>art-31-3/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-7</sup>
  Where a covered employee under a retirement allowance mutual aid contract for which the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to the preceding paragraph retires, the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), the amount obtained by adding, to the amount of the retirement allowance calculated pursuant to the proviso to Article 10, paragraph (1) and Article 10, paragraph (2) on the assumption that the transfer under paragraph (1) had not been received, the total of principal and interest obtained by calculating, for the period from the month following the month containing the day on which the transfer was received through the month containing the day of retirement of that covered employee, compound interest at the rate obtained by adding the rate determined by the Minister of Health, Labour and Welfare to the rate specified by Cabinet Order, on the transferred amount (where the retirement of that covered employee took place in the month containing the day on which the transfer was received, the transferred amount).
  <sup>machine translation, not official</sup>

  **第八項**  第六項の規定により読み替えて準用する第一項の規定による申出に従い移換額の移換を機構が受けた退職金共済契約が解除されたときにおける解約手当金の額は、第十六条第三項の規定にかかわらず、前項の規定の例により計算して得た額とする。
  <sup>art-31-3/par-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-8</sup>
  Where a retirement allowance mutual aid contract for which the Organization has received the transfer of the transferred amount in accordance with an application under paragraph (1) as applied mutatis mutandis with terms replaced pursuant to paragraph (6) is cancelled, the amount of the cancellation refund is, notwithstanding the provisions of Article 16, paragraph (3), the amount calculated in accordance with the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第九項**  第二十九条第一項若しくは第二項、第三十条第二項又は前条第三項若しくは第七項の規定の適用を受ける被共済者が、第一項（第六項の規定により読み替えて準用する場合を含む。）の規定による申出に従い機構が移換を受けた移換額に係る退職金共済契約の被共済者である場合における退職金の額は、第十条第一項ただし書及び第二項、第二十九条第一項及び第二項、第三十条第二項、前条第三項及び第七項並びに第三項及び第七項の規定にかかわらず、第二十九条第一項若しくは第二項、第三十条第二項又は前条第三項若しくは第七項の規定により算定される退職金の額に政令で定める額を加算した額とするほか、退職金等の額の算定に関し必要な事項は、政令で定める。
  <sup>art-31-3/par-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-9</sup>
  Where a covered employee to whom the provisions of Article 29, paragraph (1) or (2), Article 30, paragraph (2), or paragraph (3) or (7) of the preceding Article apply is a covered employee under the retirement allowance mutual aid contract pertaining to the transferred amount that the Organization has received the transfer of in accordance with an application under paragraph (1) (including as applied mutatis mutandis with terms replaced pursuant to paragraph (6)), the amount of the retirement allowance is, notwithstanding the proviso to Article 10, paragraph (1) and Article 10, paragraph (2), Article 29, paragraphs (1) and (2), Article 30, paragraph (2), paragraphs (3) and (7) of the preceding Article, and paragraphs (3) and (7) of this Article, the amount obtained by adding the amount specified by Cabinet Order to the amount of the retirement allowance calculated pursuant to the provisions of Article 29, paragraph (1) or (2), Article 30, paragraph (2), or paragraph (3) or (7) of the preceding Article, and other matters necessary for calculating the amount of retirement allowances, etc. are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-31-3/par-1: 確定給付企業年金法第八十二条の五第一項 → e-Gov law 413AC0000000050, 第八十二条の五第一項 (Article 82-5, paragraph (1)), art-82-5/par-1 — not held in this collection
- art-31-3/par-1: 確定拠出年金法第五十四条の六 → 確定拠出年金法 第五十四条の六 (Article 54-6), art-54-6 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54-6 (e-Gov law ID 413AC0000000088)
- art-31-3/par-1: 確定給付企業年金法第二条第四項 → e-Gov law 413AC0000000050, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-31-3/par-1: 第六項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6
- art-31-3/par-1: 次条第一項 → 中小企業退職金共済法 第三十一条の四第一項 (Article 31-4, paragraph (1)), art-31-4/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-1
- art-31-3/par-1: 確定拠出年金法第二条第八項 → 確定拠出年金法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-8 (e-Gov law ID 413AC0000000088)
- art-31-3/par-1/item-1: 確定給付企業年金法第五十九条 → e-Gov law 413AC0000000050, 第五十九条 (Article 59), art-59 — not held in this collection
- art-31-3/par-1/item-1: 同法第八十九条第六項 → e-Gov law 413AC0000000050, 第八十九条第六項 (Article 89, paragraph (6)), art-89/par-6 — not held in this collection
- art-31-3/par-1/item-2: 確定拠出年金法第二条第十二項 → 確定拠出年金法 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-12 (e-Gov law ID 413AC0000000088)
- art-31-3/par-2: 前項 → 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-31-3/par-2: この条 → 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-31-3/par-2: 確定給付企業年金法第二十八条第一項 → e-Gov law 413AC0000000050, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-31-3/par-2: 確定拠出年金法第十四条第一項 → 確定拠出年金法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-14/par-1 (e-Gov law ID 413AC0000000088)
- art-31-3/par-3: 前項 → 中小企業退職金共済法 第三十一条の三第二項 (Article 31-3, paragraph (2)), art-31-3/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-2
- art-31-3/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-31-3/par-3: 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-31-3/par-3/item-1: 次号 → 中小企業退職金共済法 第三十一条の三第三項第二号 (Article 31-3, paragraph (3), item (ii)), art-31-3/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3/item-2
- art-31-3/par-3/item-2: 第十条第二項 → 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-31-3/par-4: 前項 → 中小企業退職金共済法 第三十一条の三第三項 (Article 31-3, paragraph (3)), art-31-3/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3
- art-31-3/par-4: 第十六条第三項 → 中小企業退職金共済法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-3
- art-31-3/par-5: 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-31-3/par-6: 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-31-3/par-6: 前項 → 中小企業退職金共済法 第三十一条の三第五項 (Article 31-3, paragraph (5)), art-31-3/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-5
- art-31-3/par-6: 確定給付企業年金法第八十二条の五第一項 → e-Gov law 413AC0000000050, 第八十二条の五第一項 (Article 82-5, paragraph (1)), art-82-5/par-1 — not held in this collection
- art-31-3/par-6: 確定拠出年金法第五十四条の六 → 確定拠出年金法 第五十四条の六 (Article 54-6), art-54-6 — https://japanlaw.org/ja/defined-contribution-pension-act/art-54-6 (e-Gov law ID 413AC0000000088)
- art-31-3/par-7: 前項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6
- art-31-3/par-7: 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-31-3/par-7: 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-31-3/par-7: 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-31-3/par-8: 第六項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6
- art-31-3/par-8: 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-31-3/par-8: 第十六条第三項 → 中小企業退職金共済法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-3
- art-31-3/par-8: 前項 → 中小企業退職金共済法 第三十一条の三第七項 (Article 31-3, paragraph (7)), art-31-3/par-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-7
- art-31-3/par-9: 第二十九条第一項 → 中小企業退職金共済法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1
- art-31-3/par-9: 第二項 → 中小企業退職金共済法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2
- art-31-3/par-9: 第三十条第二項 → 中小企業退職金共済法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2
- art-31-3/par-9: 前条第三項 → 中小企業退職金共済法 第三十一条の二第三項 (Article 31-2, paragraph (3)), art-31-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-3
- art-31-3/par-9: 第七項 → 中小企業退職金共済法 第三十一条の二第七項 (Article 31-2, paragraph (7)), art-31-2/par-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-7
- art-31-3/par-9: 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-31-3/par-9: 第六項 → 中小企業退職金共済法 第三十一条の三第六項 (Article 31-3, paragraph (6)), art-31-3/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6
- art-31-3/par-9: 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-31-3/par-9: 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-31-3/par-9: 第三項 → 中小企業退職金共済法 第三十一条の三第三項 (Article 31-3, paragraph (3)), art-31-3/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3
- art-31-3/par-9: 第七項 → 中小企業退職金共済法 第三十一条の三第七項 (Article 31-3, paragraph (7)), art-31-3/par-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-7

## 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 第二十七条第一項（過去勤務期間の通算の申出等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- 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 第三十一条の三第一項（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-1
- 中小企業退職金共済法 第三十一条の三第二項（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-2
- 中小企業退職金共済法 第三十一条の三第三項（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-3
- 中小企業退職金共済法 第三十一条の三第三項第一号（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-3/item-1
- 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 第三十一条の三第五項（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-5
- 中小企業退職金共済法 第三十一条の三第六項（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-6
- 中小企業退職金共済法 第三十一条の三第七項（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-7
- 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 第三十一条の三第九項（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-9
- 所得税法施行令 第六十九条第一項第二号イ（退職所得控除額に係る勤続年数の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2/sub-1 (e-Gov law ID 340CO0000000096)
- 確定拠出年金法 第八十三条第一項第一号（その他の者の個人別管理資産の移換） — https://japanlaw.org/ja/defined-contribution-pension-act/art-83/par-1/item-1 (e-Gov law ID 413AC0000000088)
- 確定拠出年金法 第八十三条第一項第二号（その他の者の個人別管理資産の移換） — https://japanlaw.org/ja/defined-contribution-pension-act/art-83/par-1/item-2 (e-Gov law ID 413AC0000000088)
- 確定拠出年金法 第八十四条第一項（事業主への資産の返還） — https://japanlaw.org/ja/defined-contribution-pension-act/art-84/par-1 (e-Gov law ID 413AC0000000088)

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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-20261106T173426-007, 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