# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四十六条 (Article 46)

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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: 第四十六条 (Article 46)（被共済者が特定業種間を移動した場合の取扱い） — address `art-46`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-46
- e-Gov law ID: 334AC0000000160 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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
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They are never merged and never substituted for one another.

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### 第四十六条（被共済者が特定業種間を移動した場合の取扱い） — Treatment Where a Covered Employee Moves Between Specified Industries
<sup>caption: machine translation, not official</sup>
<sup>art-46 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46</sup>

  **第一項**  機構は、第一号に掲げる場合にあつては同号に規定する被共済者に支給すべき退職金、第二号に掲げる場合にあつては甲特定業種に係る特定業種退職金共済契約の被共済者が乙特定業種に係る特定業種退職金共済契約の被共済者となつた時において第四十三条第一項第二号ハに該当したものとみなした場合にその者に支給すべきこととなる退職金に相当する額（納付された掛金の総額がこれを超える場合（第五十一条において準用する第十条第五項の規定により退職金が減額して支給されるべきときを除く。）又は第四十三条第一項ただし書の規定に該当する場合は、納付された掛金の総額）を、厚生労働省令で定めるところにより、第七十四条第一項の規定により設けられている甲特定業種に係る勘定から、同項の規定により設けられている乙特定業種に係る勘定に繰り入れなければならない。
  <sup>art-46/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1</sup>
  The Organization must transfer, as provided for by Order of the Ministry of Health, Labour and Welfare, from the account for specified industry A established under Article 74, paragraph (1) to the account for specified industry B established under that paragraph, an amount equivalent to, in the case listed in item (i), the retirement allowance to be paid to the covered employee prescribed in that item, and, in the case listed in item (ii), the retirement allowance that would be payable to a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry A if that person were deemed to have fallen under Article 43, paragraph (1), item (ii), (c) at the time of becoming a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry B (or, where the total amount of premiums paid exceeds that amount (excluding the case where the retirement allowance is to be paid in a reduced amount under the provisions of Article 10, paragraph (5) as applied mutatis mutandis pursuant to Article 51) or where the proviso to Article 43, paragraph (1) applies, the total amount of premiums paid):
  <sup>machine translation, not official</sup>

    **一**  甲特定業種に係る特定業種退職金共済契約の被共済者が退職した後三年以内に、退職金を請求しないで乙特定業種に係る特定業種退職金共済契約の被共済者となり、かつ、その者から甲特定業種に係るその者の特定業種掛金納付月数を乙特定業種に係るその者の特定業種掛金納付月数に通算することを希望する旨の申出があつた場合において、その退職が当該被共済者の責めに帰すべき事由又はその都合（厚生労働省令で定めるやむを得ない事情に基づくものを除く。）によるものでないと厚生労働大臣が認めたとき。
    <sup>art-46/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-1</sup>
    where, within three years after a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry A has retired, that person becomes a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry B without claiming the retirement allowance, and that person has filed a request to have that person's specified-industry number of months of paid premiums for specified industry A aggregated with that person's specified-industry number of months of paid premiums for specified industry B, and the Minister of Health, Labour and Welfare finds that the retirement was not due to grounds attributable to that covered employee or to that employee's own convenience (excluding that based on unavoidable circumstances specified by Order of the Ministry of Health, Labour and Welfare);
    <sup>machine translation, not official</sup>

    **二**  共済契約者から、現に甲特定業種に係る特定業種退職金共済契約の被共済者である者の同意を得て、その者を乙特定業種に係る特定業種退職金共済契約の被共済者に変更し、かつ、甲特定業種に係るその者の特定業種掛金納付月数を乙特定業種に係るその者の特定業種掛金納付月数に通算することを希望する旨の申出があつたとき（当該被共済者が乙特定業種に係る特定業種退職金共済契約の被共済者となつたときに限る。）。
    <sup>art-46/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-2</sup>
    where a mutual aid policyholder has filed a request, with the consent of a person who is currently a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry A, to change that person into a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry B and to have that person's specified-industry number of months of paid premiums for specified industry A aggregated with that person's specified-industry number of months of paid premiums for specified industry B (limited to the case where that covered employee has become a covered employee under a specified-industry retirement allowance mutual aid contract for specified industry B).
    <sup>machine translation, not official</sup>

  **第二項**  前項の繰入れがあつたときは、その者について、同項の乙特定業種に係る特定業種退職金共済契約についての掛金の納付があつたものとみなす。この場合において、甲特定業種に係るその者の特定業種掛金納付月数に乙特定業種に係るその者の特定業種掛金納付月数を加えた月数が二十四月（その者が第四十三条第一項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）以上となる者及び当該繰り入れた金額から当該加えた月数に係る金額として政令で定める金額を控除した残余の額を有する者に関して前項の繰入れがあつた後に行われる退職金の支給については、同条第一項ただし書の規定は、適用しない。
  <sup>art-46/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-2</sup>
  When the transfer under the preceding paragraph has been made, premiums are deemed to have been paid for that person under the specified-industry retirement allowance mutual aid contract for specified industry B referred to in that paragraph. In this case, with regard to the payment of a retirement allowance made after the transfer under the preceding paragraph has been made for a person for whom the number of months obtained by adding that person's specified-industry number of months of paid premiums for specified industry B to that person's specified-industry number of months of paid premiums for specified industry A is 24 months or more (or 12 months or more, where that person falls under Article 43, paragraph (1), item (i) or item (ii), (a), or is a covered employee under a specified-industry retirement allowance mutual aid contract for a specified industry designated by the Minister of Health, Labour and Welfare) and for a person who has the remainder obtained by deducting, from the amount transferred, the amount specified by Cabinet Order as the amount corresponding to the number of months so added, the proviso to paragraph (1) of that Article does not apply.
  <sup>machine translation, not official</sup>

  **第三項**  前項の規定により納付があつたものとみなされる掛金に係る特定業種掛金納付月数の算定方法その他退職金の支給に関し必要な事項は、政令で定める。
  <sup>art-46/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-3</sup>
  The method of calculating the specified-industry number of months of paid premiums for premiums deemed to have been paid under the provisions of the preceding paragraph, and other matters necessary for the payment of retirement allowances, are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-46/par-1: 第一号 → 中小企業退職金共済法 第四十六条第一項第一号 (Article 46, paragraph (1), item (i)), art-46/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-1
- art-46/par-1: 第二号 → 中小企業退職金共済法 第四十六条第一項第二号 (Article 46, paragraph (1), item (ii)), art-46/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-2
- art-46/par-1: 第四十三条第一項第二号 → 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-46/par-1: 第五十一条 → 中小企業退職金共済法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-51
- art-46/par-1: 第十条第五項 → 中小企業退職金共済法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-5
- art-46/par-1: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-46/par-1: 第七十四条第一項 → 中小企業退職金共済法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1
- art-46/par-2: 前項 → 中小企業退職金共済法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1
- art-46/par-2: 第四十三条第一項第一号 → 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-46/par-2: 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-46/par-2: 同条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-46/par-3: 前項 → 中小企業退職金共済法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-2

## Cited by

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

- 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 第四十六条第三項（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-3
- 中小企業退職金共済法 第七十四条第二項（区分経理） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-2
- 中小企業退職金共済法 附則第十三条第一項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-13/par-1
- 中小企業退職金共済法 附則第三条第一項（掛金納付月数の通算等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-3/par-1
- 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
- 中小企業退職金共済法 附則第六条第一項（被共済者が特定業種間を移動した場合の取扱い等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-6/par-1

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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-20261106T173426-010, 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-20261106T173426-010, 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