# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四十三条 (Article 43)

This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/art-43. 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: 第四十三条 (Article 43)（退職金） — address `art-43`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-43
- 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.

---

### 第四十三条（退職金） — Retirement Allowances
<sup>caption: machine translation, not official</sup>
<sup>art-43 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43</sup>

  **第一項**  機構は、被共済者が次の各号のいずれかに該当するときは、その者に係る特定業種掛金納付月数（当該被共済者に係る特定業種退職金共済契約に基づき掛金の納付があつた全ての日数（その者が既に退職金の支給を受けたことがある者である場合においては、その退職金の額の算定の基礎となつた日数を除く。）を当該特定業種に従事する者の就労状況を考慮して政令で定める方法により月数に換算したものをいう。以下同じ。）に応じて、退職金を支給する。ただし、特定業種掛金納付月数が二十四月（被共済者が第一号若しくは第二号イに該当するとき、又は特定業種のうち厚生労働大臣が指定するものに係る特定業種退職金共済契約の被共済者であるときは、十二月）に満たないときは、この限りでない。
  <sup>art-43/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1</sup>
  When a covered employee falls under any of the following items, the Organization pays a retirement allowance to that person in accordance with the specified-industry number of months of paid premiums for that person (meaning the total number of days for which premiums have been paid under the specified-industry retirement allowance mutual aid contract for that covered employee (where that person is a person who has already received payment of a retirement allowance, excluding the days that formed the basis for calculating the amount of that retirement allowance), converted into a number of months by a method specified by Cabinet Order in consideration of the working conditions of persons engaged in that specified industry; the same applies hereinafter); provided, however, that this does not apply where the specified-industry number of months of paid premiums is less than 24 months (12 months where the covered employee falls under item (i) or item (ii), (a), or is a covered employee under a specified-industry retirement allowance mutual aid contract relating to a specified industry designated by the Minister of Health, Labour and Welfare).
  <sup>machine translation, not official</sup>

    **一**  死亡したとき。
    <sup>art-43/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1</sup>
    When the covered employee dies;
    <sup>machine translation, not official</sup>

    **二**  退職した後再び被共済者となることなくして次のいずれかに該当するとき。
    <sup>art-43/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2</sup>
    When, without again becoming a covered employee after retirement, the person falls under any of the following:
    <sup>machine translation, not official</sup>

      **イ**  死亡したとき。
      <sup>art-43/par-1/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2/sub-1</sup>
      When the person dies;
      <sup>machine translation, not official</sup>

      **ロ**  負傷又は疾病により当該特定業種に属する事業に従事することができない者となつたとき。
      <sup>art-43/par-1/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2/sub-2</sup>
      When the person becomes unable to engage in a business belonging to the specified industry concerned due to injury or illness;
      <sup>machine translation, not official</sup>

      **ハ**  当該特定業種に属する事業の事業主でない事業主に雇用されるに至つたとき、その他厚生労働省令で定める場合に該当するに至つたとき。
      <sup>art-43/par-1/item-2/sub-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2/sub-3</sup>
      When the person comes to be employed by an employer that is not an employer of a business belonging to the specified industry concerned, or comes to fall under any other case specified by Order of the Ministry of Health, Labour and Welfare;
      <sup>machine translation, not official</sup>

    **三**  前号ロ又はハに該当した後退職したとき。
    <sup>art-43/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-3</sup>
    When the person retires after falling under item (ii), (b) or (c) of the preceding item.
    <sup>machine translation, not official</sup>

  **第二項**  共済契約者が中小企業者でない事業主となつたとき（前条第二項ただし書の承認があつた場合を除く。）又は当該特定業種に属する事業の事業主でなくなつたときは、前項第二号又は第三号の規定の適用については、当該被共済者は、退職したものとみなす。
  <sup>art-43/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-2</sup>
  When a mutual aid policyholder becomes an employer that is not a small and medium-sized enterprise (excluding the case where the approval referred to in the proviso to paragraph (2) of the preceding Article has been given) or ceases to be an employer of a business belonging to the specified industry concerned, for the purpose of applying item (ii) or item (iii) of the preceding paragraph, the covered employee is deemed to have retired.
  <sup>machine translation, not official</sup>

  **第三項**  被共済者がその者を現に雇用する事業主に期間を定めないで雇用されるに至つたときは、その者は、第一項第二号ハに該当したものとみなす。
  <sup>art-43/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-3</sup>
  When a covered employee comes to be employed for an indefinite period by the employer that currently employs that person, that person is deemed to have fallen under paragraph (1), item (ii), (c).
  <sup>machine translation, not official</sup>

  **第四項**  被共済者が第一項第一号又は第二号イに該当したことによる退職金は、当該死亡者の遺族に支給する。
  <sup>art-43/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-4</sup>
  The retirement allowance due to a covered employee's falling under paragraph (1), item (i) or item (ii), (a) is paid to the bereaved family members of the deceased person.
  <sup>machine translation, not official</sup>

  **第五項**  退職金の額は、掛金の日額及び特定業種掛金納付月数に応じ、かつ、第十条第二項の退職金の額の算定の方法その他の事情を勘案して、特定業種ごとに、政令で定める。
  <sup>art-43/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-5</sup>
  The amount of a retirement allowance is specified by Cabinet Order for each specified industry, in accordance with the daily amount of premiums and the specified-industry number of months of paid premiums, and taking into consideration the method of calculating the amount of a retirement allowance under Article 10, paragraph (2) and other circumstances.
  <sup>machine translation, not official</sup>

---

## Cites
- art-43/par-1: 第一号 → 中小企業退職金共済法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1
- art-43/par-1: 第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-1/item-3: 前号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-2: 前条第二項 → 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-43/par-2: 前項第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-2: 第三号 → 中小企業退職金共済法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-3
- art-43/par-3: 第一項第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-4: 第一項第一号 → 中小企業退職金共済法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1
- art-43/par-4: 第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-5: 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

## Cited by

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

- 中小企業退職金共済法 第四十三条第一項（退職金） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- 中小企業退職金共済法 第四十三条第一項第三号（退職金） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-3
- 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
- 中小企業退職金共済法 第四十三条第三項（退職金） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-3
- 中小企業退職金共済法 第四十三条第四項（退職金） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-4
- 中小企業退職金共済法 第四十五条第二項（加入促進等のための掛金負担軽減措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-45/par-2
- 中小企業退職金共済法 第四十六条第一項（被共済者が特定業種間を移動した場合の取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1
- 中小企業退職金共済法 第四十六条第二項（被共済者が特定業種間を移動した場合の取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-2
- 中小企業退職金共済法 第五十一条第一項（準用） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-51/par-1
- 中小企業退職金共済法 第五十五条第二項（被共済者が移動した場合の取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-2
- 中小企業退職金共済法 第五十五条第四項（被共済者が移動した場合の取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-4
- 中小企業退職金共済法 第七十七条第一項第五号（余裕金の運用の特例） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-5
- 中小企業退職金共済法 附則第五条第一項（特定業種に係る退職金の支給に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-5/par-1
- 住民基本台帳法 別表第一 — https://japanlaw.org/ja/residential-basic-book-act/appdx-1 (e-Gov law ID 342AC0000000081)
- 所得税法施行令 第七十二条第三項第二号（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-2 (e-Gov law ID 340CO0000000096)

---

## 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-20261106T173426-003, translated 2026-11-07
- 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