# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四十二条 (Article 42) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/art-42. 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: 第四十二条 (Article 42)（解除） — address `art-42` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-42 - 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. --- ### 第四十二条（解除） — Cancellation caption: machine translation, not official art-42 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42 **第一項** 機構又は共済契約者は、次項又は第三項に規定する場合を除いては、特定業種退職金共済契約を解除することができない。 art-42/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-1 Except in the cases prescribed in the following paragraph or paragraph (3), neither the Organization nor a mutual aid policyholder may cancel a specified-industry retirement allowance mutual aid contract. machine translation, not official **第二項** 機構は、次の各号の一に該当する場合には、特定業種退職金共済契約を解除するものとする。ただし、第二号に該当する場合であつて、厚生労働省令で定めるところにより、あらかじめ、厚生労働大臣の承認を受けたときは、この限りでない。 art-42/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2 The Organization is to cancel a specified-industry retirement allowance mutual aid contract in any of the following cases; provided, however, that this does not apply in a case falling under item (ii) where the approval of the Minister of Health, Labour and Welfare has been obtained in advance, as provided by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **一** 共済契約者が、厚生労働省令で定める期間について、その期間中に納付すべき掛金の総額のうち厚生労働省令で定める割合に相当する額以上の掛金の納付を怠つたとき（厚生労働省令で定める正当な理由がある場合を除く。）。 art-42/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-1 When a mutual aid policyholder fails to pay premiums, for a period specified by Order of the Ministry of Health, Labour and Welfare, in an amount equal to or exceeding the proportion specified by Order of the Ministry of Health, Labour and Welfare of the total amount of premiums to be paid during that period (excluding cases where there are justifiable grounds specified by Order of the Ministry of Health, Labour and Welfare); machine translation, not official **二** 共済契約者が中小企業者でない事業主となつたとき。 art-42/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-2 When a mutual aid policyholder becomes an employer that is not a small and medium-sized enterprise; machine translation, not official **三** 共済契約者が当該特定業種に属する事業の事業主でなくなつたとき。 art-42/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-3 When a mutual aid policyholder ceases to be an employer of a business belonging to the specified industry concerned. machine translation, not official **第三項** 共済契約者は、次の各号の一に該当する場合には、特定業種退職金共済契約を解除することができる。 art-42/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3 A mutual aid policyholder may cancel a specified-industry retirement allowance mutual aid contract in any of the following cases. machine translation, not official **一** 被共済者の四分の三以上の同意を得たとき。 art-42/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3/item-1 When the consent of three-fourths or more of the covered employees has been obtained; machine translation, not official **二** 掛金の納付を継続することが著しく困難であると厚生労働大臣が認めたとき。 art-42/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3/item-2 When the Minister of Health, Labour and Welfare finds that it is extremely difficult to continue paying premiums. machine translation, not official --- ## Cites - art-42/par-1: 次項 → 中小企業退職金共済法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2 - art-42/par-1: 第三項 → 中小企業退職金共済法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3 - art-42/par-2: 第二号 → 中小企業退職金共済法 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第四十一条第五項（締結等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-5 - 中小企業退職金共済法 第四十二条第一項（解除） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-1 - 中小企業退職金共済法 第四十二条第二項（解除） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2 - 中小企業退職金共済法 第四十三条第二項（退職金） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-2 --- ## 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-20261106T173426-009, 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