# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第八条 (Article 8)

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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: 第八条 (Article 8)（契約の解除） — address `art-8`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-8
- 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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### 第八条（契約の解除） — Cancellation of Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8</sup>

  **第一項**  機構又は共済契約者は、第二項又は第三項に規定する場合を除いては、退職金共済契約を解除することができない。
  <sup>art-8/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-1</sup>
  Neither the Organization nor a mutual aid policyholder may cancel a retirement allowance mutual aid contract, except in the cases prescribed in paragraph (2) or paragraph (3).
  <sup>machine translation, not official</sup>

  **第二項**  機構は、次の各号に掲げる場合には、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。
  <sup>art-8/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2</sup>
  The Organization is to cancel a retirement allowance mutual aid contract in the cases set out in the following items; provided, however, that this does not apply where, in a case falling under item (ii), the Organization has obtained in advance the approval of the Minister of Health, Labour and Welfare, as provided by Order of the Ministry of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

    **一**  共済契約者が厚生労働省令で定める一定の月分以上について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。）。
    <sup>art-8/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-1</sup>
    Where a mutual aid policyholder has neglected to pay premiums for a certain number of months or more specified by Order of the Ministry of Health, Labour and Welfare (excluding cases where there is a legitimate reason specified by Order of the Ministry of Health, Labour and Welfare);
    <sup>machine translation, not official</sup>

    **二**  共済契約者が中小企業者でない事業主となつたとき。
    <sup>art-8/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-2</sup>
    Where a mutual aid policyholder has become an employer that is not a small and medium-sized enterprise;
    <sup>machine translation, not official</sup>

    **三**  被共済者が偽りその他不正の行為によつて退職金又は解約手当金（以下「退職金等」という。）の支給を受け、又は受けようとしたとき。
    <sup>art-8/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3</sup>
    Where a covered employee has received, or attempted to receive, payment of a retirement allowance or cancellation refund (hereinafter referred to as "retirement allowance, etc.") by deceit or other wrongful conduct.
    <sup>machine translation, not official</sup>

  **第三項**  共済契約者は、次の各号に掲げる場合には、退職金共済契約を解除することができる。
  <sup>art-8/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3</sup>
  A mutual aid policyholder may cancel a retirement allowance mutual aid contract in the cases set out in the following items.
  <sup>machine translation, not official</sup>

    **一**  被共済者の同意を得たとき。
    <sup>art-8/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3/item-1</sup>
    Where the consent of the covered employee has been obtained;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-8/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3/item-2</sup>
    Where the Minister of Health, Labour and Welfare finds that it is extremely difficult to continue paying premiums.
    <sup>machine translation, not official</sup>

  **第四項**  退職金共済契約の解除は、将来に向つてのみその効力を生ずる。
  <sup>art-8/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-4</sup>
  The cancellation of a retirement allowance mutual aid contract takes effect only prospectively.
  <sup>machine translation, not official</sup>

  **第五項**  前条第二項の規定は、退職金共済契約の解除について準用する。
  <sup>art-8/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-5</sup>
  The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the cancellation of a retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 第二項 → 中小企業退職金共済法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2
- art-8/par-1: 第三項 → 中小企業退職金共済法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3
- art-8/par-2: 第二号 → 中小企業退職金共済法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-2
- art-8/par-5: 前条第二項 → 中小企業退職金共済法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-2

## Cited by

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

- 中小企業退職金共済法 第三条第三項第五号（契約の締結） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-5
- 中小企業退職金共済法 第三条第四項第一号（契約の締結） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-1
- 中小企業退職金共済法 第三条第四項第二号（契約の締結） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-2
- 中小企業退職金共済法 第八条第一項（契約の解除） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-1
- 中小企業退職金共済法 第八条第二項（契約の解除） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2
- 中小企業退職金共済法 第九条第二項（掛金月額の変更） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-2
- 中小企業退職金共済法 第十六条第二項（解約手当金等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2
- 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 第三十一条の四第一項（資産管理運用機関等への解約手当金に相当する額の移換等） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-1
- 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 第八十九条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-89/par-1/item-1
- 中小企業退職金共済法 附則第二条第六項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-2/par-6
- 中小企業退職金共済法 附則第二条第一項（解約手当金に相当する額の引渡しに関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-2/par-1
- 中小企業退職金共済法 附則第四条第三項（退職金共済事業を廃止した団体からの受入金額の受入れ等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4271-17/art-4/par-3

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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-20261106T173426-002, 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
