# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二章 (Chapter 2)
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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: 第二章 (Chapter 2) — address `ch-2`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2
- 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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## 第二章 退職金共済契約 — Chapter II Retirement Allowance Mutual Aid Contracts
heading: machine translation, not official
ch-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2
## 第一節 退職金共済契約の締結等 — Section 1 Conclusion of Retirement Allowance Mutual Aid Contracts, etc.
heading: machine translation, not official
ch-2/sec-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-1
### 第三条（契約の締結） — Conclusion of Contracts
caption: machine translation, not official
art-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3
**第一項** 中小企業者でなければ、退職金共済契約を締結することができない。
art-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-1
A retirement allowance mutual aid contract may not be concluded by anyone other than a small and medium-sized enterprise.
machine translation, not official
**第二項** 現に退職金共済契約の被共済者である者については、その者を被共済者とする新たな退職金共済契約を締結することができない。
art-3/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-2
With respect to a person who is currently a covered employee under a retirement allowance mutual aid contract, a new retirement allowance mutual aid contract naming that person as a covered employee may not be concluded.
machine translation, not official
**第三項** 中小企業者は、次の各号に掲げる者を除き、すべての従業員について退職金共済契約を締結するようにしなければならない。
art-3/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3
A small and medium-sized enterprise must see to it that it concludes retirement allowance mutual aid contracts for all of its employees, excluding the persons listed in the following items:
machine translation, not official
**一** 期間を定めて雇用される者
art-3/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-1
a person employed for a fixed period;
machine translation, not official
**二** 季節的業務に雇用される者
art-3/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-2
a person employed in seasonal work;
machine translation, not official
**三** 試みの雇用期間中の者
art-3/par-3/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-3
a person in a probationary employment period;
machine translation, not official
**四** 現に退職金共済契約の被共済者である者
art-3/par-3/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-4
a person who is currently a covered employee under a retirement allowance mutual aid contract;
machine translation, not official
**五** 第八条第二項第三号の規定により解除された退職金共済契約の被共済者であつて、その解除の日から一年を経過しないもの
art-3/par-3/item-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-5
a covered employee under a retirement allowance mutual aid contract cancelled pursuant to Article 8, paragraph (2), item (iii), for whom one year has not elapsed since the date of cancellation;
machine translation, not official
**六** 前各号に掲げる者のほか、厚生労働省令で定める者
art-3/par-3/item-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-6
in addition to the persons listed in the preceding items, a person specified by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
**第四項** 機構は、次の各号に掲げる場合を除いては、退職金共済契約の締結を拒絶してはならない。
art-3/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4
The Organization must not refuse to conclude a retirement allowance mutual aid contract, except in the cases listed in the following items:
machine translation, not official
**一** 契約の申込者が第八条第二項第一号の規定により退職金共済契約を解除され、その解除の日から六月を経過しない者であるとき。
art-3/par-4/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-1
where the applicant for the contract is a person whose retirement allowance mutual aid contract was cancelled pursuant to Article 8, paragraph (2), item (i), and six months have not elapsed since the date of cancellation;
machine translation, not official
**二** 当該申込みに係る被共済者が第八条第二項第三号の規定により解除された退職金共済契約の被共済者であつて、その解除の日から一年を経過しないものであるとき。
art-3/par-4/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-2
where the covered employee to whom the application pertains is a covered employee under a retirement allowance mutual aid contract cancelled pursuant to Article 8, paragraph (2), item (iii), and one year has not elapsed since the date of cancellation.
machine translation, not official
**三** 前二号に掲げるもののほか、厚生労働省令で定める正当な理由があるとき。
art-3/par-4/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-3
In addition to what is set out in the preceding two items, where there is a legitimate reason specified by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
### 第四条
art-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-4
**第一項** 退職金共済契約は、被共済者ごとに、掛金月額を定めて締結するものとする。
art-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-1
A retirement allowance mutual aid contract is to be concluded for each covered employee, specifying the monthly premium.
machine translation, not official
**第二項** 掛金月額は、被共済者一人につき、五千円（退職金共済契約の申込みの日において、一週間の所定労働時間が、当該共済契約者に雇用される通常の従業員の一週間の所定労働時間に比し短く、かつ、厚生労働大臣の定める時間数未満である者に該当する被共済者（第二十七条第四項において「短時間労働被共済者」という。）にあつては、二千円）以上三万円以下でなければならない。
art-4/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-2
The monthly premium must be 5,000 yen or more and 30,000 yen or less per covered employee (2,000 yen in the case of a covered employee who, on the date of application for the retirement allowance mutual aid contract, is a person whose prescribed weekly working hours are shorter than the prescribed weekly working hours of an ordinary employee employed by the mutual aid policyholder and are less than the number of hours determined by the Minister of Health, Labour and Welfare (referred to as a "short-time covered employee" in Article 27, paragraph (4))).
machine translation, not official
**第三項** 掛金月額は、二千円を超え一万円未満であるときは千円に整数を乗じて得た額、一万円を超え三万円未満であるときは二千円に整数を乗じて得た額でなければならない。
art-4/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-3
The monthly premium must be, where it exceeds 2,000 yen but is less than 10,000 yen, an amount obtained by multiplying 1,000 yen by an integer, and, where it exceeds 10,000 yen but is less than 30,000 yen, an amount obtained by multiplying 2,000 yen by an integer.
machine translation, not official
### 第五条（被共済者等の受益） — Benefit to Covered Employees, etc.
caption: machine translation, not official
art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-5
**第一項** 被共済者及びその遺族は、当然退職金共済契約の利益を受ける。
art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-5/par-1
Covered employees and their bereaved family members automatically receive the benefit of the retirement allowance mutual aid contract.
machine translation, not official
### 第六条（契約の申込み） — Application for Contracts
caption: machine translation, not official
art-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-6
**第一項** 中小企業者は、その雇用する従業員の意に反して当該従業員を被共済者とする退職金共済契約の申込みを行つてはならない。
art-6/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-6/par-1
A small and medium-sized enterprise must not apply for a retirement allowance mutual aid contract naming an employee it employs as the covered employee against the will of that employee.
machine translation, not official
**第二項** 中小企業者は、退職金共済契約の申込みをするときは、当該退職金共済契約の被共済者となる者の氏名及び掛金月額を明らかにしなければならない。
art-6/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-6/par-2
When applying for a retirement allowance mutual aid contract, a small and medium-sized enterprise must state clearly the name of the person who is to be the covered employee under that retirement allowance mutual aid contract and the monthly premium.
machine translation, not official
### 第七条（契約の成立） — Formation of Contracts
caption: machine translation, not official
art-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-7
**第一項** 退職金共済契約は、機構がその申込みを承諾したときは、その申込みの日において成立したものとみなし、かつ、その日から効力を生ずる。
art-7/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-1
A retirement allowance mutual aid contract is deemed to have been formed on the date of the application when the Organization accepts the application, and takes effect from that date.
machine translation, not official
**第二項** 退職金共済契約が成立したときは、共済契約者は、遅滞なく、その旨を被共済者に通知しなければならない。
art-7/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-2
When a retirement allowance mutual aid contract has been formed, the mutual aid policyholder must notify the covered employee to that effect without delay.
machine translation, not official
**第三項** 機構は、退職金共済契約の成立後遅滞なく、共済契約者に退職金共済手帳を交付しなければならない。
art-7/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-3
The Organization must, without delay after the formation of a retirement allowance mutual aid contract, deliver a retirement allowance mutual aid book to the mutual aid policyholder.
machine translation, not official
**第四項** 退職金共済手帳は、掛金の納付状況を明らかにすることができるものでなければならない。
art-7/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-4
The retirement allowance mutual aid book must be capable of showing the status of premium payments.
machine translation, not official
### 第八条（契約の解除） — Cancellation of Contracts
caption: machine translation, not official
art-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8
**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。
art-8/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-1
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).
machine translation, not official
**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。
art-8/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2
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.
machine translation, not official
**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。）。
art-8/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-1
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);
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-8/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-2
Where a mutual aid policyholder has become an employer that is not a small and medium-sized enterprise;
machine translation, not official
**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。
art-8/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3
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.
machine translation, not official
**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。
art-8/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3
A mutual aid policyholder may cancel a retirement allowance mutual aid contract in the cases set out in the following items.
machine translation, not official
**一** 被共済者の同意を得たとき。
art-8/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3/item-1
Where the consent of the covered employee 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-8/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3/item-2
Where the Minister of Health, Labour and Welfare finds that it is extremely difficult to continue paying premiums.
machine translation, not official
**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。
art-8/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-4
The cancellation of a retirement allowance mutual aid contract takes effect only prospectively.
machine translation, not official
**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。
art-8/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-5
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the cancellation of a retirement allowance mutual aid contract.
machine translation, not official
### 第九条（掛金月額の変更） — Change of Monthly Premium
caption: machine translation, not official
art-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-9
**第一項** 機構は、共済契約者から掛金月額の増加の申込みがあつたときは、これを承諾しなければならない。
art-9/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-1
The Organization must accept an application from a mutual aid policyholder for an increase in the monthly premium.
machine translation, not official
**第二項** 機構は、共済契約者からの掛金月額の減少の申込みについては、前条第三項各号に掲げる場合を除き、これを承諾してはならない。
art-9/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-2
The Organization must not accept an application from a mutual aid policyholder for a decrease in the monthly premium, except in the cases set out in the items of paragraph (3) of the preceding Article.
machine translation, not official
**第三項** 前二項の申込みは、被共済者の氏名及び増加後又は減少後の掛金月額を明らかにしてしなければならない。
art-9/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-3
An application under the preceding two paragraphs must be made by stating clearly the name of the covered employee and the monthly premium after the increase or decrease.
machine translation, not official
**第四項** 第七条第一項及び第二項の規定は、掛金月額の増加又は減少について準用する。
art-9/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-4
The provisions of Article 7, paragraphs (1) and (2) apply mutatis mutandis to an increase or decrease in the monthly premium.
machine translation, not official
## 第二節 退職金等の支給 — Section 2 Payment of Retirement Allowances, etc.
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-2
### 第十条（退職金） — Retirement Allowances
caption: machine translation, not official
art-10 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10
**第一項** 機構は、被共済者が退職したときは、その者（退職が死亡によるものであるときは、その遺族）に退職金を支給する。ただし、当該被共済者に係る掛金の納付があつた月数（以下「掛金納付月数」という。）が十二月に満たないときは、この限りでない。
art-10/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-1
When a covered employee retires, the Organization is to pay a retirement allowance to that person (or, where the retirement is due to death, to the bereaved family members); provided, however, that this does not apply where the number of months for which premiums have been paid for the covered employee (hereinafter referred to as the "number of months of paid premiums") is less than 12 months.
machine translation, not official
**第二項** 退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。
art-10/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2
The amount of the retirement allowance is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in that item.
machine translation, not official
**一** 二十三月以下 被共済者に係る納付された掛金の総額を下回る額として、掛金月額及び掛金納付月数に応じ政令で定める額（退職が死亡による場合にあつては、被共済者に係る納付された掛金の総額に相当する額として、掛金月額及び掛金納付月数に応じ政令で定める額）
art-10/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1
23 months or less: an amount specified by Cabinet Order in accordance with the monthly premium and the number of months of paid premiums, as an amount less than the total amount of premiums paid for the covered employee (in the case of retirement due to death, an amount specified by Cabinet Order in accordance with the monthly premium and the number of months of paid premiums, as an amount equivalent to the total amount of premiums paid for the covered employee);
machine translation, not official
**二** 二十四月以上四十二月以下 被共済者に係る納付された掛金の総額に相当する額として、掛金月額及び掛金納付月数に応じ政令で定める額
art-10/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-2
24 months or more and 42 months or less: an amount specified by Cabinet Order in accordance with the monthly premium and the number of months of paid premiums, as an amount equivalent to the total amount of premiums paid for the covered employee;
machine translation, not official
**三** 四十三月以上 次のイ及びロに定める額を合算して得た額
art-10/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3
43 months or more: the amount obtained by adding together the amounts specified in (a) and (b):
machine translation, not official
**イ** 被共済者に係る納付された掛金の総額を上回る額として、掛金月額及び掛金納付月数に応じ政令で定める額
art-10/par-2/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3/sub-1
an amount specified by Cabinet Order in accordance with the monthly premium and the number of months of paid premiums, as an amount exceeding the total amount of premiums paid for the covered employee;
machine translation, not official
**ロ** 計算月（その月分の掛金の納付があつた場合に掛金納付月数が四十三月又は四十三月に十二月の整数倍の月数を加えた月数となる月をいう。以下この号及び第四項において同じ。）に被共済者が退職したものとみなしてイの規定を適用した場合に得られる額（第四項において「仮定退職金額」という。）に、それぞれ当該計算月の属する年度（四月一日から翌年三月三十一日までをいう。以下同じ。）に係る支給率を乗じて得た額（その額に一円未満の端数があるときは、これを一円に切り上げるものとする。）を合算して得た額
art-10/par-2/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3/sub-2
the total of the amounts obtained by multiplying the amount that would be obtained by applying the provision of (a) on the assumption that the covered employee's retirement took place in a calculation month (meaning a month for which, where the premium for that month has been paid, the number of months of paid premiums becomes 43 months or 43 months plus a whole-number multiple of 12 months; the same applies hereinafter in this item and in paragraph (4)) (referred to as the "hypothetical retirement allowance amount" in paragraph (4)) by the payment rate for the fiscal year (meaning the period from April 1 to March 31 of the following year; the same applies hereinafter) to which that calculation month belongs, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).
machine translation, not official
**第三項** 前項第一号、第二号及び第三号イの政令で定める額は、納付された掛金及びその運用収入の額の総額を基礎として、予定利率並びに被共済者の退職の見込数及び退職金共済契約の解除の見込数を勘案して定めるものとする。
art-10/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-3
The amounts specified by Cabinet Order referred to in item (i), item (ii) and item (iii), (a) of the preceding paragraph are to be determined on the basis of the total amount of the premiums paid and the investment income therefrom, taking into account the assumed interest rate, the estimated number of retirements of covered employees and the estimated number of cancellations of retirement allowance mutual aid contracts.
machine translation, not official
**第四項** 第二項第三号ロの支給率は、厚生労働大臣が、各年度ごとに、厚生労働省令で定めるところにより、当該年度の前年度の運用収入のうち同号ロに定める額の支払に充てるべき部分の額として算定した額を当該年度に計算月を有することとなる被共済者の仮定退職金額の総額で除して得た率を基準として、当該年度以降の運用収入の見込額その他の事情を勘案して、当該年度の前年度末までに、労働政策審議会の意見を聴いて定めるものとする。
art-10/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-4
The payment rate under paragraph (2), item (iii), (b) is to be determined by the Minister of Health, Labour and Welfare, for each fiscal year, as provided by Order of the Ministry of Health, Labour and Welfare, by the end of the fiscal year preceding that fiscal year, after hearing the opinion of the Labour Policy Council, on the basis of the rate obtained by dividing the amount calculated as the portion of the investment income of the fiscal year preceding that fiscal year that is to be applied to the payment of the amount prescribed in paragraph (2), item (iii), (b) by the total amount of the hypothetical retirement allowance amounts of covered employees who will have a calculation month in that fiscal year, and taking into account the estimated amount of investment income for that fiscal year and thereafter and other circumstances.
machine translation, not official
**第五項** 被共済者がその責めに帰すべき事由により退職し、かつ、共済契約者の申出があつた場合において、厚生労働省令で定める基準に従い厚生労働大臣が相当であると認めたときは、機構は、厚生労働省令で定めるところにより、退職金の額を減額して支給することができる。
art-10/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-5
Where a covered employee has retired for a reason attributable to that employee and the mutual aid policyholder has made a request, and the Minister of Health, Labour and Welfare finds it appropriate in accordance with the standards specified by Order of the Ministry of Health, Labour and Welfare, the Organization may pay a reduced retirement allowance, as provided by Order of the Ministry of Health, Labour and Welfare.
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### 第十一条（退職金の支給方法） — Method of Payment of Retirement Allowances
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art-11 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-11
**第一項** 退職金は、一時金として支給する。
art-11/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-11/par-1
A retirement allowance is paid as a lump sum.
machine translation, not official
### 第十二条（退職金の分割支給等） — Installment Payment of Retirement Allowances, etc.
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art-12 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12
**第一項** 機構は、前条の規定にかかわらず、被共済者の請求により、退職金の全部又は一部を分割払の方法により支給することができる。ただし、次の各号のいずれかに該当する場合は、この限りでない。
art-12/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1
Notwithstanding the preceding Article, at the request of a covered employee, the Organization may pay all or part of the retirement allowance by way of installment payment; provided, however, that this does not apply in any of the cases set out in the following items.
machine translation, not official
**一** 退職金の額が厚生労働省令で定める金額未満であるとき。
art-12/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1/item-1
Where the amount of the retirement allowance is less than the amount specified by Order of the Ministry of Health, Labour and Welfare;
machine translation, not official
**二** 被共済者が退職した日において六十歳未満であるとき。
art-12/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1/item-2
Where the covered employee is under 60 years of age on the date of retirement;
machine translation, not official
**三** 被共済者が退職金の一部を分割払の方法により支給することを請求した場合において、次項に規定する分割払対象額が厚生労働省令で定める金額未満であるとき又は当該退職金の全額から同項に規定する分割払対象額を減じた額が厚生労働省令で定める金額未満であるとき。
art-12/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1/item-3
Where, when a covered employee has requested that part of the retirement allowance be paid by way of installment payment, the amount subject to installment payment prescribed in the following paragraph is less than the amount specified by Order of the Ministry of Health, Labour and Welfare, or the amount obtained by deducting the amount subject to installment payment prescribed in that paragraph from the full amount of that retirement allowance is less than the amount specified by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
**第二項** 被共済者が退職金の一部について分割払の方法により支給を受けようとする場合における前項の請求は、当該分割払の方法により支給を受けようとする退職金の一部の額（以下この条において「分割払対象額」という。）を定めてしなければならない。
art-12/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-2
Where a covered employee intends to receive part of the retirement allowance by way of installment payment, the request under the preceding paragraph must be made by specifying the amount of the part of the retirement allowance that the covered employee intends to receive by way of installment payment (hereinafter referred to in this Article as the "amount subject to installment payment").
machine translation, not official
**第三項** 分割払の方法による退職金の支給期月は、毎年二月、五月、八月及び十一月とする。
art-12/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-3
The payment months for a retirement allowance paid by way of installment payment are February, May, August and November of each year.
machine translation, not official
**第四項** 分割払の方法による退職金の支給の期間（次項において「分割支給期間」という。）は、被共済者の選択により、第一項の請求後の最初の支給期月から五年間又は十年間のいずれかとする。
art-12/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-4
The period of payment of a retirement allowance by way of installment payment (referred to as the "installment payment period" in the following paragraph) is either five years or 10 years from the first payment month after the request under paragraph (1), as selected by the covered employee.
machine translation, not official
**第五項** 支給期月ごとの退職金（次条において「分割退職金」という。）の額は、退職金の額（退職金の一部について分割払の方法により支給する場合にあつては、分割払対象額）に、分割支給期間に応じ政令で定める率（次条第二項において「分割支給率」という。）を乗じて得た額とする。
art-12/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-5
The amount of the retirement allowance for each payment month (referred to as the "retirement allowance installment" in the following Article) is the amount obtained by multiplying the amount of the retirement allowance (the amount subject to installment payment, where part of the retirement allowance is paid by way of installment payment) by the rate specified by Cabinet Order in accordance with the installment payment period (referred to as the "installment payment rate" in paragraph (2) of the following Article).
machine translation, not official
**第六項** 第一項の規定に基づき退職金の一部を分割払の方法により支給することとした場合においては、当該退職金の全額から分割払対象額を減じた額を一時金として支給する。
art-12/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-6
Where, pursuant to the provisions of paragraph (1), part of the retirement allowance is to be paid by way of installment payment, the amount obtained by deducting the amount subject to installment payment from the full amount of that retirement allowance is paid as a lump sum.
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### 第十三条
art-13 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-13
**第一項** 機構は、退職金の全部又は一部を分割払の方法により支給することとした場合において、次の各号に掲げる事由が生じたときは、それぞれ当該各号に定める者に対し、その事由が生じた時までに支給期月の到来していない分割退職金の額の現価に相当する額（以下この条において「現価相当額」という。）の合計額を一括して支給するものとする。
art-13/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-1
Where the Organization has decided to pay all or part of a retirement allowance by way of installment payment and an event set out in the following items occurs, the Organization is to pay in a lump sum, to the person specified in each of those items, the total amount of the amounts equivalent to the present value of the retirement allowance installments whose payment months have not arrived by the time that event occurred (hereinafter referred to in this Article as the "present value amount").
machine translation, not official
**一** 被共済者が死亡したとき。 相続人
art-13/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-1/item-1
Where the covered employee dies: the heirs
machine translation, not official
**二** 被共済者に重度の障害その他の厚生労働省令で定める特別の事情が生じた場合であつて、その者が機構に対し現価相当額の合計額を一括して支給することを請求したとき。 その者
art-13/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-1/item-2
Where a special circumstance specified by Order of the Ministry of Health, Labour and Welfare, such as a severe disability, has arisen for the covered employee and that person has requested the Organization to pay the total amount of the present value amounts in a lump sum: that person
machine translation, not official
**第二項** 現価相当額は、分割退職金の額を当該額に係る分割支給率の算定の基礎となつた利率として厚生労働大臣が定める利率による複利現価法によつて前項各号に掲げる事由が生じた後における直近の支給期月から当該分割退職金に係る支給期月までの期間に応じて割り引いた額とする。
art-13/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-2
The present value amount is the amount obtained by discounting the amount of the retirement allowance installment, by the compound present value method at the interest rate determined by the Minister of Health, Labour and Welfare as the interest rate that was the basis for calculating the installment payment rate for that amount, according to the period from the nearest payment month after the occurrence of the event set out in each item of the preceding paragraph to the payment month for that retirement allowance installment.
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### 第十四条（遺族の範囲及び順位） — Scope and Order of Bereaved Family Members
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art-14 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14
**第一項** 第十条第一項の規定により退職金の支給を受けるべき遺族は、次の各号に掲げる者とする。
art-14/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1
The bereaved family members who are to receive payment of a retirement allowance pursuant to the provisions of Article 10, paragraph (1) are the persons set out in the following items.
machine translation, not official
**一** 配偶者（届出をしていないが、被共済者の死亡の当時事実上婚姻関係と同様の事情にあつた者を含む。）
art-14/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-1
A spouse (including a person who, although not having filed a notification of marriage, was in circumstances equivalent to a de facto marital relationship with the covered employee at the time of the covered employee's death);
machine translation, not official
**二** 子、父母、孫、祖父母及び兄弟姉妹で被共済者の死亡の当時主としてその収入によつて生計を維持していたもの
art-14/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-2
Children, parents, grandchildren, grandparents and siblings, in each case those who were mainly supported financially by the income of the covered employee at the time of the covered employee's death;
machine translation, not official
**三** 前号に掲げる者のほか、被共済者の死亡の当時主としてその収入によつて生計を維持していた親族
art-14/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-3
Relatives, other than the persons set out in the preceding item, who were mainly supported financially by the income of the covered employee at the time of the covered employee's death;
machine translation, not official
**四** 子、父母、孫、祖父母及び兄弟姉妹で第二号に該当しないもの
art-14/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-4
Children, parents, grandchildren, grandparents and siblings, in each case those who do not fall under item (ii).
machine translation, not official
**第二項** 退職金を受けるべき遺族の順位は前項各号の順位により、同項第二号及び第四号に掲げる者のうちにあつては同号に掲げる順位による。この場合において、父母については養父母、実父母の順とし、祖父母については養父母の養父母、養父母の実父母、実父母の養父母、実父母の実父母の順とする。
art-14/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-2
The order of priority of the bereaved family members who are to receive a retirement allowance is the order of the items of the preceding paragraph, and, among the persons set out in items (ii) and (iv) of that paragraph, the order in which they are set out in those items. In this case, for parents the order is adoptive parents and then biological parents, and for grandparents the order is the adoptive parents of adoptive parents, the biological parents of adoptive parents, the adoptive parents of biological parents, and the biological parents of biological parents.
machine translation, not official
**第三項** 前項の規定により退職金を受けるべき遺族に同順位者が二人以上あるときは、退職金は、その人数によつて等分して支給する。
art-14/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-3
Where there are two or more persons of the same rank among the bereaved family members who are to receive a retirement allowance under the preceding paragraph, the retirement allowance is paid in equal shares according to their number.
machine translation, not official
### 第十五条（欠格） — Disqualification
caption: machine translation, not official
art-15 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-15
**第一項** 故意の犯罪行為により被共済者を死亡させた者は、前条の規定にかかわらず、退職金を受けることができない。被共済者の死亡前に、その者の死亡によつて退職金を受けるべき者を故意の犯罪行為により死亡させた者についても、同様とする。
art-15/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-15/par-1
A person who has caused the death of a covered employee by an intentional criminal act may not receive a retirement allowance, notwithstanding the preceding Article. The same applies to a person who, before the death of a covered employee, has caused by an intentional criminal act the death of a person who would be entitled to receive a retirement allowance upon the death of that covered employee.
machine translation, not official
### 第十六条（解約手当金等） — Cancellation Refunds, etc.
caption: machine translation, not official
art-16 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16
**第一項** 退職金共済契約が解除されたときは、機構は、被共済者に解約手当金を支給する。
art-16/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1
When a retirement allowance mutual aid contract has been cancelled, the Organization pays a cancellation refund to the covered employee.
machine translation, not official
**第二項** 第八条第二項第三号の規定により退職金共済契約が解除されたときは、前項の規定にかかわらず、解約手当金は、支給しない。ただし、厚生労働省令で定める特別の事情があつた場合は、この限りでない。
art-16/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2
Where a retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (2), item (iii), a cancellation refund is not paid, notwithstanding the preceding paragraph; provided, however, that this does not apply where there are special circumstances specified by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
**第三項** 第十条第一項ただし書の規定は解約手当金について、同条第二項の規定は解約手当金の額について準用する。
art-16/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-3
The provisions of the proviso to Article 10, paragraph (1) apply mutatis mutandis to the cancellation refund, and the provisions of paragraph (2) of that Article apply mutatis mutandis to the amount of the cancellation refund.
machine translation, not official
**第四項** 機構は、第二項ただし書の規定により解約手当金を支給する場合又はその掛金につき第二十三条第一項の規定に基づく減額の措置が講ぜられた退職金共済契約が解除された場合に解約手当金を支給するときは、厚生労働省令で定めるところにより、その額を減額することができる。
art-16/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-4
Where the Organization pays a cancellation refund pursuant to the proviso to paragraph (2), or pays a cancellation refund where a retirement allowance mutual aid contract in respect of whose premium a measure of reduction has been taken under Article 23, paragraph (1) has been cancelled, the Organization may reduce its amount, as provided by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
### 第十七条
art-17 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17
**第一項** 第八条第二項第二号の規定により退職金共済契約が解除された際に、当該解除された退職金共済契約の共済契約者が、当該解除された退職金共済契約の被共済者に係る確定給付企業年金法（平成十三年法律第五十号）第二条第一項に規定する確定給付企業年金（第三十一条の三及び第三十一条の四において「確定給付企業年金」という。）、確定拠出年金法（平成十三年法律第八十八号）第二条第二項に規定する企業型年金（第三十一条の三及び第三十一条の四において「企業型年金」という。）その他の政令で定める制度であつて、厚生労働省令で定める要件を備えているもの（以下この条において「特定企業年金制度等」という。）の実施の通知をした場合には、前条第一項の規定にかかわらず、機構は、当該被共済者に解約手当金を支給しない。この場合において、当該共済契約者が、当該解除後厚生労働省令で定める期間内に、当該被共済者の同意を得て、厚生労働省令で定めるところにより、当該通知に係る特定企業年金制度等への解約手当金に相当する額の引渡しに関する申出をしたときは、機構は、当該申出に基づき、当該被共済者に係る解約手当金に相当する額の範囲内の金額で厚生労働省令で定める金額を、確定給付企業年金法第三十条第三項に規定する資産管理運用機関等（第三十一条の三及び第三十一条の四において「資産管理運用機関等」という。）、確定拠出年金法第二条第七項第一号ロに規定する資産管理機関（第三十一条の三及び第三十一条の四において「資産管理機関」という。）その他の当該特定企業年金制度等を実施する団体として厚生労働省令で定めるものに引き渡すものとする。
art-17/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
Where, when a retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (2), item (ii), the mutual aid policyholder of the cancelled retirement allowance mutual aid contract has given notice of the implementation, for the covered employee of the cancelled retirement allowance mutual aid contract, of a defined-benefit corporate pension prescribed in Article 2, paragraph (1) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001) (referred to as a "defined-benefit corporate pension" in Article 31-3 and Article 31-4), a corporate-type pension plan prescribed in Article 2, paragraph (2) of the Defined Contribution Pension Act (Act No. 88 of 2001) (referred to as a "corporate-type pension plan" in Article 31-3 and Article 31-4), or any other scheme specified by Cabinet Order, in each case one that meets the requirements specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to in this Article as a "specified corporate pension scheme, etc."), the Organization does not pay a cancellation refund to that covered employee, notwithstanding paragraph (1) of the preceding Article. In this case, where, within the period specified by Order of the Ministry of Health, Labour and Welfare after the cancellation, the mutual aid policyholder has, with the consent of that covered employee and as provided by Order of the Ministry of Health, Labour and Welfare, made an application concerning the transfer of an amount equivalent to the cancellation refund to the specified corporate pension scheme, etc. pertaining to that notice, the Organization is to transfer, based on that application, an amount specified by Order of the Ministry of Health, Labour and Welfare within the range of the amount equivalent to the cancellation refund for that covered employee to an asset management and investment institution, etc. prescribed in Article 30, paragraph (3) of the Defined-Benefit Corporate Pension Act (referred to as an "asset management and investment institution, etc." in Article 31-3 and Article 31-4), an asset management institution prescribed in Article 2, paragraph (7), item (i), (b) of the Defined Contribution Pension Act (referred to as an "asset management institution" in Article 31-3 and Article 31-4), or any other body specified by Order of the Ministry of Health, Labour and Welfare as one that implements that specified corporate pension scheme, etc.
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**第二項** 機構は、前項後段の場合において、同項後段の規定により引き渡す金額が同項の被共済者に係る解約手当金に相当する額に満たないときは、その差額については、同項の規定にかかわらず、厚生労働省令で定めるところにより、当該被共済者に解約手当金として支給するものとする。
art-17/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-2
In the case of the second sentence of the preceding paragraph, where the amount to be transferred under the second sentence of that paragraph is less than the amount equivalent to the cancellation refund for the covered employee referred to in that paragraph, the Organization is to pay the difference to that covered employee as a cancellation refund, as provided by Order of the Ministry of Health, Labour and Welfare, notwithstanding the provisions of that paragraph.
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**第三項** 機構は、第一項の場合において、同項前段の規定による通知に係る被共済者について次に掲げる事由が生じたときは、同項の規定にかかわらず、当該被共済者に解約手当金を支給する。
art-17/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3
In the case of paragraph (1), where any of the following events occurs with respect to the covered employee who is the subject of the notice under the first sentence of that paragraph, the Organization pays a cancellation refund to that covered employee, notwithstanding the provisions of that paragraph.
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**一** 特定企業年金制度等が実施される前に退職又は死亡したとき。
art-17/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-1
Where the covered employee's retirement or death has occurred before the specified corporate pension scheme, etc. is implemented;
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**二** 第一項後段の規定による申出がなかつたとき。
art-17/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-2
Where no application has been made under the second sentence of paragraph (1);
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**三** 前二号に掲げるときのほか、厚生労働省令で定める事由が生じたとき。
art-17/par-3/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-3
In addition to the cases set out in the preceding two items, where an event specified by Order of the Ministry of Health, Labour and Welfare has occurred.
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### 第十七条の二（退職金等の支給に係る情報の提供） — Provision of Information Concerning Payment of Retirement Allowances, etc.
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art-17-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17-2
**第一項** 機構は、退職金等の請求が円滑に行われるようにするため、退職金等の支給を受けるべき者に対し、退職金等の支給に係る情報の提供に努めなければならない。
art-17-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-17-2/par-1
In order to ensure that claims for retirement allowances, etc. are made smoothly, the Organization must endeavor to provide information concerning the payment of retirement allowances, etc. to persons who are to receive payment of retirement allowances, etc.
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### 第十八条（掛金納付月数の通算） — Aggregation of the Number of Months of Paid Premiums
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art-18 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-18
**第一項** 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再び中小企業者に雇用されて被共済者（当該請求をしたとした場合にその者に支給されることとなる退職金に相当する額の全部又は一部が第三十一条第一項の規定により同項に規定する団体に引き渡された被共済者を除く。）となり、かつ、その者の申出があつた場合において、退職前に締結されていた退職金共済契約に係る掛金納付月数が十二月以上であるとき、又は当該掛金納付月数が十二月未満であり、かつ、その退職が当該被共済者の責めに帰すべき事由若しくはその都合（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は、厚生労働省令で定めるところにより、前後の退職金共済契約に係る掛金納付月数を通算することができる。この場合において、退職金等の額の算定に関し必要な事項は、厚生労働省令で定める。
art-18/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-18/par-1
Where, within three years after a covered employee's retirement, that person, without claiming a retirement allowance, is again employed by a small and medium-sized enterprise and becomes a covered employee (excluding a covered employee for whom all or part of the amount equivalent to the retirement allowance that would be paid to that person had that claim been made has been transferred, pursuant to the provisions of Article 31, paragraph (1), to the body prescribed in that paragraph), and that person has made an application, if the number of months of paid premiums under the retirement allowance mutual aid contract concluded before the retirement is 12 months or more, or if that number of months is less than 12 months and the Minister of Health, Labour and Welfare finds that the retirement was not due to a reason attributable to that covered employee or to that covered employee's convenience (excluding that based on unavoidable circumstances specified by Order of the Ministry of Health, Labour and Welfare), the numbers of months of paid premiums under the earlier and later retirement allowance mutual aid contracts may be aggregated, as provided by Order of the Ministry of Health, Labour and Welfare. In this case, the matters necessary for calculating the amount of the retirement allowance, etc. are specified by Order of the Ministry of Health, Labour and Welfare.
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### 第十九条（未成年者の独立請求） — Independent Claims by Minors
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art-19 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-19
**第一項** 未成年者である被共済者は、独立して、当該退職金共済契約に係る退職金等を請求することができる。
art-19/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-19/par-1
A covered employee who is a minor may independently claim the retirement allowance, etc. under the retirement allowance mutual aid contract.
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### 第二十条（譲渡等の禁止） — Prohibition of Transfers
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art-20 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-20
**第一項** 退職金等の支給を受ける権利は、譲り渡し、担保に供し、又は差し押えることができない。ただし、被共済者の退職金等の支給を受ける権利については、国税滞納処分（その例による処分を含む。）により差し押える場合は、この限りでない。
art-20/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-20/par-1
The right to receive payment of a retirement allowance, etc. may not be transferred, offered as security or seized; provided, however, that this does not apply where the right of a covered employee to receive payment of a retirement allowance, etc. is seized by a disposition for delinquent national taxes (including a disposition under the same procedures).
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### 第二十一条（退職金等の返還） — Return of Retirement Allowances, etc.
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art-21 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-21
**第一項** 偽りその他不正の行為により退職金等の支給を受けた者がある場合は、機構は、その者から当該退職金等を返還させることができる。この場合において、その支給が当該共済契約者の虚偽の証明又は届出によるものであるときは、機構は、その者に対して、支給を受けた者と連帯して退職金等を返還させることができる。
art-21/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-21/par-1
Where there is a person who has received payment of a retirement allowance, etc. by deceit or other wrongful conduct, the Organization may have that person return that retirement allowance, etc. In this case, where the payment was due to a false certification or notification by the mutual aid policyholder, the Organization may have the mutual aid policyholder return the retirement allowance, etc. jointly and severally with the person who received payment.
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**第二項** 機構が被共済者又はその遺族に退職金等を支給すべき場合において、前項の規定により機構に返還すべき金額があるときは、機構は、その退職金等とその者が返還すべき金額とを相殺することができる。
art-21/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-21/par-2
Where the Organization is to pay a retirement allowance, etc. to a covered employee or the covered employee's bereaved family members and there is an amount to be returned to the Organization under the preceding paragraph, the Organization may set off that retirement allowance, etc. against the amount that that person is to return.
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## 第三節 掛金 — Section 3 Premiums
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ch-2/sec-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-3
### 第二十二条（掛金の納付） — Payment of Premiums
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art-22 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-22
**第一項** 共済契約者は、退職金共済契約が効力を生じた日の属する月から被共済者が退職した日又は退職金共済契約が解除された日の属する月までの各月につき、その月の末日（退職の日又は退職金共済契約の解除の日の属する月にあつては、その退職の日又はその解除の日）における掛金月額により、毎月分の掛金を翌月末日（退職金共済契約が効力を生じた日の属する月分の掛金にあつては、翌々月末日）までに納付しなければならない。
art-22/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-1
For each month from the month containing the day on which a retirement allowance mutual aid contract took effect through the month containing the day on which the covered employee retired or the day on which the retirement allowance mutual aid contract was cancelled, a mutual aid policyholder must pay the premium for that month, based on the monthly premium as of the last day of that month (or, for the month containing the day of retirement or the day of cancellation of the retirement allowance mutual aid contract, as of the day of retirement or the day of cancellation), by the last day of the following month (or, for the premium for the month containing the day on which the retirement allowance mutual aid contract took effect, by the last day of the month after the following month).
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**第二項** 毎月分の掛金は、分割して納付することができない。
art-22/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-2
The premium for a month may not be paid in installments.
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### 第二十三条（加入促進等のための掛金負担軽減措置） — Measures to Reduce the Burden of Premiums to Promote Enrollment, etc.
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art-23 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-23
**第一項** 機構は、中小企業者が退職金共済契約の申込みをすること及び共済契約者が第九条第一項の掛金月額の増加の申込みをすることを促進するため、厚生労働省令で定めるところにより、共済契約者の掛金に係る負担を軽減する措置として、一定の月分の掛金の額を減額することができる。
art-23/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-1
In order to promote the filing of applications for retirement allowance mutual aid contracts by small and medium-sized enterprises and the filing of applications for an increase in the monthly premium under Article 9, paragraph (1) by mutual aid policyholders, the Organization may, as a measure to reduce the burden of premiums on mutual aid policyholders, reduce the amount of the premium for certain months, as provided for by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
**第二項** 前項の規定に基づき掛金の減額の措置が講ぜられる月について、共済契約者が同項の規定に基づき減額された額により掛金を納付した場合には、第十条第二項（第十六条第三項において準用する場合を含む。）及び第五十五条第一項の規定の適用については、前条第一項の掛金月額により掛金の納付があつたものとみなす。
art-23/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-2
For a month for which a measure to reduce premiums is taken under the provisions of the preceding paragraph, if a mutual aid policyholder pays the premium in the amount reduced under the provisions of that paragraph, with regard to the application of the provisions of Article 10, paragraph (2) (including as applied mutatis mutandis pursuant to Article 16, paragraph (3)) and Article 55, paragraph (1), the premium is deemed to have been paid based on the monthly premium under paragraph (1) of the preceding Article.
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### 第二十四条（前納の場合の減額） — Reduction in the Case of Advance Payment
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art-24 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-24
**第一項** 機構は、共済契約者が掛金をその月の前月末日以前に納付したときは、厚生労働省令で定めるところにより、その額を減額することができる。
art-24/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-24/par-1
If a mutual aid policyholder pays a premium on or before the last day of the month preceding the month concerned, the Organization may reduce its amount, as provided for by Order of the Ministry of Health, Labour and Welfare.
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### 第二十五条（割増金） — Surcharge
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art-25 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25
**第一項** 機構は、納付期限後に掛金を納付する共済契約者に対して、割増金を納付させることができる。
art-25/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25/par-1
The Organization may require a mutual aid policyholder who pays a premium after the payment due date to pay a surcharge.
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**第二項** 割増金の額は、掛金の額につき年十四・六パーセントの割合で納付期限の翌日から納付の日の前日までの日数によつて計算した額を超えてはならない。
art-25/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-25/par-2
The amount of the surcharge must not exceed the amount calculated on the amount of the premium at the rate of 14.6 percent per annum for the number of days from the day following the payment due date to the day preceding the day of payment.
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### 第二十六条（納付期限の延長） — Extension of Payment Due Dates
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art-26 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-26
**第一項** 機構は、常時五人未満の従業員を雇用する共済契約者については、厚生労働省令で定めるところにより、三月の範囲内で第二十二条第一項の納付期限を延長することができる。
art-26/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-26/par-1
For a mutual aid policyholder who regularly employs fewer than five employees, the Organization may extend the payment due date under Article 22, paragraph (1) within three months, as provided for by Order of the Ministry of Health, Labour and Welfare.
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**第二項** 機構は、天災その他やむを得ない事由により共済契約者が掛金を納付期限までに納付することができないと認めるときは、その納付期限を延長することができる。
art-26/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-26/par-2
If the Organization finds that a mutual aid policyholder is unable to pay a premium by the payment due date due to a natural disaster or other unavoidable grounds, it may extend the payment due date.
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## 第四節 過去勤務期間の通算に関する特例 — Section 4 Special Provisions on the Aggregation of Past Service Periods
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ch-2/sec-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-4
### 第二十七条（過去勤務期間の通算の申出等） — Application for Aggregation of Past Service Periods, etc.
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art-27 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27
**第一項** 退職金共済契約の申込みを行おうとする者（その者の雇用する従業員について現に退職金共済契約を締結しているものを除く。）は、その申込みを行う際に、被共済者となるべき従業員（第三十一条の二第一項又は第三十一条の三第一項の規定による申出に係る退職金共済契約の被共済者を除く。）の過去勤務期間（当該申込みを行おうとする者に雇い入れられた日から退職金共済契約の効力が生ずる日の前日までの継続して雇用された期間から第三条第三項各号に掲げる者であつた期間のうち厚生労働省令で定める期間を除いた期間（その期間に一年未満の端数があるときは、これを切り捨てるものとする。）をいう。以下同じ。）の月数（その月数が百二十月を超えるときは、百二十月）を当該退職金共済契約に係る掛金納付月数に通算することを希望する旨の申出をすることができる。
art-27/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
A person who intends to apply for a retirement allowance mutual aid contract (excluding a person who currently has concluded a retirement allowance mutual aid contract for the employees that person employs) may, when making the application, file a request to have the number of months of the past service period (if that number of months exceeds 120 months, 120 months) of an employee who is to become a covered employee (excluding a covered employee under a retirement allowance mutual aid contract that is the subject of a request under Article 31-2, paragraph (1) or Article 31-3, paragraph (1)) aggregated with the number of months of paid premiums under that retirement allowance mutual aid contract (the "past service period" being the period obtained by excluding, from the period of continuous employment from the day on which the employee was hired by the person intending to make that application to the day preceding the day on which the retirement allowance mutual aid contract takes effect, the period specified by Order of the Ministry of Health, Labour and Welfare out of the period during which the employee was a person listed in the items of Article 3, paragraph (3) (where the period so obtained has a fraction of less than one year, the fraction is to be discarded); the same applies hereinafter).
machine translation, not official
**第二項** 前項の規定による申出は、退職金共済契約の申込みが行われることにより同時に退職金共済契約の被共済者となるべき全ての者（第三十一条の二第一項又は第三十一条の三第一項の規定による申出に係る退職金共済契約の被共済者を除く。）についてしなければならない。
art-27/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-2
A request under the provisions of the preceding paragraph must be made for all persons who are to become covered employees under a retirement allowance mutual aid contract at the same time as the application for the retirement allowance mutual aid contract is made (excluding a covered employee under a retirement allowance mutual aid contract that is the subject of a request under Article 31-2, paragraph (1) or Article 31-3, paragraph (1)).
machine translation, not official
**第三項** 第一項の規定による申出は、第二十九条第一項第一号の規定による退職金の額の算定の基礎となる過去勤務期間に係る掛金月額（以下「過去勤務通算月額」という。）を定めて、しなければならない。
art-27/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-3
A request under the provisions of paragraph (1) must be made by specifying the monthly premium for the past service period that forms the basis for calculating the amount of the retirement allowance under Article 29, paragraph (1), item (i) (hereinafter referred to as the "past service monthly amount").
machine translation, not official
**第四項** 過去勤務通算月額は、掛金月額の推移等を考慮し、第四条第三項に規定する区分に準じて厚生労働省令で定める額（五千円（短時間労働被共済者にあつては、二千円）以上の額とする。）のうちから、当該被共済者に係る退職金共済契約の効力が生ずる日における掛金月額を超えない範囲において定めなければならない。
art-27/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-4
The past service monthly amount must be specified, in consideration of the trend of monthly premiums and other factors, from among the amounts specified by Order of the Ministry of Health, Labour and Welfare in accordance with the categories prescribed in Article 4, paragraph (3) (which are to be amounts of 5,000 yen (or, for a short-time covered employee, 2,000 yen) or more), within a range not exceeding the monthly premium on the day on which the retirement allowance mutual aid contract for that covered employee takes effect.
machine translation, not official
**第五項** 第三項の規定により定められた過去勤務通算月額は、機構が当該被共済者に係る退職金共済契約の申込みを承諾した後は、変更することができない。
art-27/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-5
The past service monthly amount specified under the provisions of paragraph (3) may not be changed after the Organization has accepted the application for the retirement allowance mutual aid contract for that covered employee.
machine translation, not official
### 第二十八条（過去勤務掛金の納付） — Payment of Past Service Premiums
caption: machine translation, not official
art-28 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-28
**第一項** 前条第一項の規定による申出をした共済契約者は、当該申出に係る被共済者について、退職金共済契約の効力が生じた日の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月（その月前に被共済者が退職したとき、又は退職金共済契約が解除されたときは、退職の日又は退職金共済契約の解除の日の属する月）までの掛金が納付されている各月につき、過去勤務通算月額に過去勤務期間の年数に応じ政令で定める率に次条第一項第一号の規定による退職金の額のうち第十条第二項第三号ロに定める額の支払に要する費用を考慮して厚生労働大臣の定める率を加えて得た率を乗じて得た額の毎月分の過去勤務掛金を翌月末日（退職金共済契約が効力を生じた日の属する月分の過去勤務掛金にあつては、翌々月末日）までに納付しなければならない。
art-28/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-1
A mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article must, for each month for which premiums have been paid for the covered employee concerned in that request, from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years (or, where the past service period is less than five years, the number of years of that past service period) elapse (or, where the covered employee retires before that month or the retirement allowance mutual aid contract is cancelled before that month, the month containing the day of retirement or the day of cancellation of the retirement allowance mutual aid contract), pay the monthly past service premium, being the amount obtained by multiplying the past service monthly amount by the rate obtained by adding, to the rate specified by Cabinet Order according to the number of years of the past service period, the rate determined by the Minister of Health, Labour and Welfare in consideration of the cost of paying the amount provided for in Article 10, paragraph (2), item (iii), (b) out of the amount of the retirement allowance under Article 29, paragraph (1), item (i), by the last day of the following month (or, for the past service premium for the month containing the day on which the retirement allowance mutual aid contract took effect, by the last day of the month after the following month).
machine translation, not official
**第二項** 前条第一項の規定による申出をした共済契約者は、厚生労働省令で定める一定の月分以上について過去勤務掛金の納付を怠つた場合（厚生労働省令で定める正当な理由がある場合を除く。）には、その時以後は、過去勤務掛金を納付することができない。
art-28/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-2
If a mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article fails to pay past service premiums for a certain number of months or more specified by Order of the Ministry of Health, Labour and Welfare (excluding a case where there is a justifiable reason specified by Order of the Ministry of Health, Labour and Welfare), it may not pay past service premiums from that time on.
machine translation, not official
**第三項** 第七条第三項の規定により前条第一項の規定による申出に係る共済契約者に交付される退職金共済手帳は、過去勤務掛金の納付状況をも明らかにすることができるものでなければならない。
art-28/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-3
The retirement allowance mutual aid book delivered under the provisions of Article 7, paragraph (3) to a mutual aid policyholder that has filed a request under the provisions of paragraph (1) of the preceding Article must also be capable of showing the status of payment of past service premiums.
machine translation, not official
**第四項** 第二十二条第二項及び第二十四条から第二十六条までの規定は、過去勤務掛金の納付について準用する。この場合において、同条第一項中「第二十二条第一項」とあるのは、「第二十八条第一項」と読み替えるものとする。
art-28/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-4
The provisions of Article 22, paragraph (2) and Articles 24 through 26 apply mutatis mutandis to the payment of past service premiums. In this case, the phrase "Article 22, paragraph (1)" in Article 26, paragraph (1) is deemed to be replaced with "Article 28, paragraph (1)".
machine translation, not official
### 第二十九条（退職金等の特例） — Special Provisions on Retirement Allowances, etc.
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29
**第一項** 過去勤務掛金が納付されたことのある退職金共済契約の被共済者（次項の規定に該当する被共済者を除く。）が退職したときにおける退職金の額は、第十条第二項の規定にかかわらず、次のいずれか多い額とする。
art-29/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1
Notwithstanding the provisions of Article 10, paragraph (2), the amount of the retirement allowance when a covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid (excluding a covered employee falling under the following paragraph) retires is to be the greater of the following amounts:
machine translation, not official
**一** 退職金共済契約が効力を生じた日の属する年から過去勤務期間の年数分さかのぼつた年における同日に応当する日に退職金共済契約の効力が生じ、かつ、当該応当する日の属する月から現に退職金共済契約の効力が生じた日の属する月の前月までの各月分の掛金が過去勤務通算月額に相当する額の掛金月額により納付されたものとみなして、第十条第二項（第一号を除く。）の規定を適用した場合に得られる額
art-29/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-1
the amount obtained by applying the provisions of Article 10, paragraph (2) (excluding item (i)) on the assumption that the retirement allowance mutual aid contract took effect on the corresponding day in the year that is the number of years of the past service period before the year containing the day on which the retirement allowance mutual aid contract took effect, and that the premiums for each month from the month containing that corresponding day through the month preceding the month containing the day on which the retirement allowance mutual aid contract actually took effect were paid based on a monthly premium equal to the past service monthly amount;
machine translation, not official
**二** 第十条第二項の規定により算定した額に納付された過去勤務掛金の総額（過去勤務掛金の納付があつた月数が四十八月又は六十月であるときは、過去勤務掛金の額にそれぞれ政令で定める数を乗じて得た額）を加算した額
art-29/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-2
the amount obtained by adding to the amount calculated pursuant to the provisions of Article 10, paragraph (2) the total amount of past service premiums paid (where the number of months for which past service premiums have been paid is 48 months or 60 months, the amount obtained by multiplying the amount of the past service premiums by the respective number specified by Cabinet Order).
machine translation, not official
**第二項** 過去勤務掛金が納付されたことのある退職金共済契約の被共済者であつて、その者について、退職金共済契約の効力が生じた日の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月までの一部の月につき過去勤務掛金が納付されていないものが退職したときにおける退職金の支給については、次の各号に定めるところによる。
art-29/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2
The payment of a retirement allowance when a covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid, and for whom past service premiums have not been paid for some of the months from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years have elapsed (or, where the past service period is less than five years, the number of years of that past service period), retires is as provided in the following items.
machine translation, not official
**一** 第十条第一項ただし書の規定は、適用しない。
art-29/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-1
The provisions of the proviso to Article 10, paragraph (1) do not apply;
machine translation, not official
**二** 退職金の額は、第十条第二項の規定にかかわらず、次のイからハまでに掲げる掛金納付月数の区分に応じ、当該イからハまでに定める額とする。
art-29/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2
The amount of the retirement allowance is, notwithstanding the provisions of Article 10, paragraph (2), the amount specified in each of (a) through (c) according to the category of the number of months of paid premiums set out in the relevant one of (a) through (c):
machine translation, not official
**イ** 十一月以下 納付された過去勤務掛金の総額
art-29/par-2/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2/sub-1
11 months or less: the total amount of past service premiums paid;
machine translation, not official
**ロ** 十二月以上五十九月以下 第十条第二項の規定により算定した額に納付された過去勤務掛金の総額（過去勤務掛金の納付があつた月数が四十三月以上であるときは、過去勤務掛金の額に過去勤務掛金の納付があつた月数に応じ政令で定める率を乗じて得た額。ハにおいて同じ。）を加算した額
art-29/par-2/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2/sub-2
12 months or more and 59 months or less: the amount obtained by adding to the amount calculated pursuant to the provisions of Article 10, paragraph (2) the total amount of past service premiums paid (where the number of months for which past service premiums have been paid is 43 months or more, the amount obtained by multiplying the amount of the past service premiums by the rate specified by Cabinet Order in accordance with the number of months for which past service premiums have been paid; the same applies in (c));
machine translation, not official
**ハ** 六十月以上 第十条第二項の規定により算定した額に、掛金納付月数から五十九月を減じた月数に相当する期間につき、納付された過去勤務掛金の総額に対し、政令で定める利率の複利による計算をして得た元利合計額を加算した額
art-29/par-2/item-2/sub-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2/sub-3
60 months or more: the amount obtained by adding to the amount calculated pursuant to the provisions of Article 10, paragraph (2) the total of principal and interest obtained by calculating, for the period equivalent to the number of months obtained by subtracting 59 months from the number of months of paid premiums, compound interest at the rate specified by Cabinet Order on the total amount of past service premiums paid.
machine translation, not official
**第三項** 過去勤務掛金が納付されたことのあ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支給については、次の各号に定めるところによる。
art-29/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-3
The payment of a cancellation refund when a retirement allowance mutual aid contract for which past service premiums have been paid is cancelled is as provided in the following items.
machine translation, not official
**一** 第十六条第三項の規定は、適用しない。
art-29/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-3/item-1
The provisions of Article 16, paragraph (3) do not apply;
machine translation, not official
**二** 当該退職金共済契約の被共済者に支給される解約手当金の額は、第一項の規定に該当する被共済者にあつては同項、前項の規定に該当する被共済者にあつては同項第二号の規定の例により計算して得た額とする。
art-29/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-3/item-2
The amount of the cancellation refund paid to the covered employee under that retirement allowance mutual aid contract is the amount calculated in accordance with the provisions of paragraph (1) for a covered employee falling under the provisions of that paragraph, and, for a covered employee falling under the provisions of the preceding paragraph, in accordance with the provisions of item (ii) of that paragraph.
machine translation, not official
## 第五節 他の退職金共済制度に係る退職金相当額の受入れ等 — Section 5 Acceptance, etc. of Amounts Equivalent to Retirement Allowances under Other Retirement Allowance Mutual Aid Systems
heading: machine translation, not official
ch-2/sec-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-5
### 第三十条（退職金相当額の受入れ等） — Acceptance, etc. of Amounts Equivalent to Retirement Allowances
caption: machine translation, not official
art-30 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30
**第一項** 機構は、退職金共済事業を行う団体であつて厚生労働省令で定めるものとの間で、当該団体が行う退職金共済に関する制度に基づきその退職につき退職金の支給を受けることができる者（当該退職をした者に限る。）が申し出たときはその者に係る退職金に相当する額を当該団体から機構に引き渡す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いる場合において、当該退職をした者が退職後厚生労働省令で定める期間内に、当該退職金を請求しないで退職金共済契約の被共済者となり、かつ、厚生労働省令で定めるところにより申出をしたときは、当該団体との契約で定めるところによつて当該団体から引き渡される当該退職金に相当する額を受け入れるものとする。
art-30/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-1
Where the Organization has concluded with a body that carries out a retirement allowance mutual aid business and is specified by Order of the Ministry of Health, Labour and Welfare a contract providing that, when a person who is able to receive payment of a retirement allowance upon retirement under a retirement allowance mutual aid system operated by that body (limited to a person who has retired) so applies, the amount equivalent to the retirement allowance for that person is to be transferred from that body to the Organization, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and the person who has so retired, within the period specified by Order of the Ministry of Health, Labour and Welfare after retirement, without claiming that retirement allowance, has become a covered employee under a retirement allowance mutual aid contract and has made an application as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to accept the amount equivalent to that retirement allowance that is transferred from that body as provided in the contract with that body.
machine translation, not official
**第二項** 機構が前項の受入れをした場合において、同項の退職金共済契約の被共済者となつた者が退職したときは、次に定めるところにより、退職金を支給する。
art-30/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2
Where the Organization has made the acceptance under the preceding paragraph and the person who has become a covered employee under the retirement allowance mutual aid contract referred to in that paragraph retires, a retirement allowance is paid as provided in the following items.
machine translation, not official
**一** 第十条第一項ただし書の規定は、適用しない。
art-30/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-1
The provisions of the proviso to Article 10, paragraph (1) do not apply;
machine translation, not official
**二** 退職金の額は、第十条第二項の規定にかかわらず、次のイ又はロに掲げる掛金納付月数の区分に応じ、当該イ又はロに定める額とする。
art-30/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-2
The amount of the retirement allowance is, notwithstanding the provisions of Article 10, paragraph (2), the amount specified in (a) or (b) according to the category of the number of months of paid premiums set out in (a) or (b):
machine translation, not official
**イ** 十一月以下 当該受入れをした日の属する月の翌月から当該被共済者となつた者が退職した日の属する月までの期間につき、当該受入れに係る金額に対し、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（当該受入れをした日の属する月に当該被共済者となつた者が退職したときは、当該受入れに係る金額。ロにおいて「計算後受入金額」という。）
art-30/par-2/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-2/sub-1
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 of that acceptance through the month containing the day of retirement of the person who has become 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 amount pertaining to that acceptance (where the retirement of the person who has become that covered employee took place in the month containing the day of that acceptance, the amount pertaining to that acceptance; referred to as the "accepted amount after interest calculation" in (b));
machine translation, not official
**ロ** 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受入金額を加算した額
art-30/par-2/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-2/sub-2
12 months or more: the amount obtained by adding the accepted amount after interest calculation to the amount calculated pursuant to the provisions of Article 10, paragraph (2).
machine translation, not official
**第三項** 機構が第一項の受入れをした場合において、同項の被共済者となつた者に係る退職金共済契約が解除されたときは、次に定めるところにより、解約手当金を支給する。
art-30/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-3
Where the Organization has made the acceptance under paragraph (1) and the retirement allowance mutual aid contract for the person who has become a covered employee referred to in that paragraph is cancelled, a cancellation refund is paid as provided in the following items.
machine translation, not official
**一** 第十六条第三項の規定は、適用しない。
art-30/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-3/item-1
The provisions of Article 16, paragraph (3) do not apply;
machine translation, not official
**二** 解約手当金の額は、前項第二号の規定の例により計算して得た額とする。
art-30/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-3/item-2
The amount of the cancellation refund is the amount calculated in accordance with the provisions of item (ii) of the preceding paragraph.
machine translation, not official
**第四項** 過去勤務掛金が納付されたことのある退職金共済契約の被共済者のうち、その者について機構が第一項の受入れをしたものに対する前条の規定の適用については、同条第一項中「第十条第二項の規定にかかわらず」とあるのは「第十条第二項及び次条第二項第二号の規定にかかわらず」と、同項第一号中「第十条第二項（第一号を除く。）」とあり、及び同項第二号中「第十条第二項」とあるのは「次条第二項第二号」と、同条第二項第二号中「、第十条第二項」とあるのは「、第十条第二項及び次条第二項第二号」と、同号イ中「納付された過去勤務掛金の総額」とあるのは「次条第二項第二号イに規定する計算後受入金額に納付された過去勤務掛金の総額を加算した額」と、同号ロ及びハ中「第十条第二項」とあるのは「次条第二項第二号」とする。
art-30/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-4
In the application of the preceding Article to a covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid and for whom the Organization has made the acceptance under paragraph (1), in paragraph (1) of that Article, "Notwithstanding the provisions of Article 10, paragraph (2)" is deemed to be replaced with "Notwithstanding the provisions of Article 10, paragraph (2) and the following Article, paragraph (2), item (ii)"; in item (i) of that paragraph, "Article 10, paragraph (2) (excluding item (i))", and in item (ii) of that paragraph, "Article 10, paragraph (2)", are deemed to be replaced with "the following Article, paragraph (2), item (ii)"; in paragraph (2), item (ii) of that Article, ", notwithstanding the provisions of Article 10, paragraph (2)" is deemed to be replaced with ", notwithstanding the provisions of Article 10, paragraph (2) and the following Article, paragraph (2), item (ii)"; in (a) of that item, "the total amount of past service premiums paid" is deemed to be replaced with "the amount obtained by adding the total amount of past service premiums paid to the accepted amount after interest calculation prescribed in the following Article, paragraph (2), item (ii), (a)"; and in (b) and (c) of that item, "Article 10, paragraph (2)" is deemed to be replaced with "the following Article, paragraph (2), item (ii)".
machine translation, not official
### 第三十一条（退職金相当額の引渡し等） — Transfer, etc. of Amounts Equivalent to Retirement Allowances
caption: machine translation, not official
art-31 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31
**第一項** 機構は、退職金共済事業を行う団体であつて厚生労働省令で定めるものとの間で、その退職につき退職金共済契約により退職金の支給を受けることができる者（当該退職をした者に限る。）が申し出たときはその者に係る退職金に相当する額を機構から当該団体に引き渡す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いる場合において、当該退職をした者が退職後厚生労働省令で定める期間内に、当該退職金を請求しないで当該団体が行う退職金共済に関する制度に基づき退職金の支給を受けるべき者となり、かつ、厚生労働省令で定めるところにより申出をしたときは、当該団体との契約で定めるところによつて当該退職金共済契約による退職金に相当する額の範囲内の金額で厚生労働省令で定める金額を、当該団体に引き渡すものとする。
art-31/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31/par-1
Where the Organization has concluded with a body that carries out a retirement allowance mutual aid business and is specified by Order of the Ministry of Health, Labour and Welfare a contract providing that, when a person who is able to receive payment of a retirement allowance under a retirement allowance mutual aid contract upon retirement (limited to a person who has retired) so applies, the amount equivalent to the retirement allowance for that person is to be transferred from the Organization to that body, and providing for other matters specified by Order of the Ministry of Health, Labour and Welfare, and the person who has so retired, within the period specified by Order of the Ministry of Health, Labour and Welfare after retirement, without claiming that retirement allowance, has become a person who is to receive payment of a retirement allowance under the retirement allowance mutual aid system operated by that body and has made an application as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to transfer to that body, as provided in the contract with that body, an amount specified by Order of the Ministry of Health, Labour and Welfare within the range of the amount equivalent to the retirement allowance under that retirement allowance mutual aid contract.
machine translation, not official
**第二項** 機構は、前項の規定により引き渡す金額が同項の退職金共済契約による退職金に相当する額に満たないときは、その差額を当該被共済者に支給するものとする。
art-31/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31/par-2
Where the amount to be transferred pursuant to the provisions of the preceding paragraph is less than the amount equivalent to the retirement allowance under the retirement allowance mutual aid contract referred to in that paragraph, the Organization is to pay the difference to that covered employee.
machine translation, not official
### 第三十一条の二（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） — Acceptance, etc. of Accepted Amounts from Bodies That Have Discontinued Retirement Allowance Mutual Aid Businesses
caption: machine translation, not official
art-31-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2
**第一項** 事業主（退職金共済事業を廃止した団体であつて厚生労働省令で定めるもの（以下この条において「廃止団体」という。）との間で退職金共済に関する契約（事業主が団体に掛金を納付することを約し、当該団体がその事業主の雇用する従業員の退職について退職金を支給することを約する契約をいう。以下この条において同じ。）を締結していたものに限る。）が、その雇用する従業員を被共済者として退職金共済契約を締結した場合において、当該廃止団体が、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退職金共済に関する契約に基づき当該廃止団体に納付された掛金の総額及び掛金に相当するものとして政令で定める金額並びにこれらの運用による利益の額の範囲内の金額を機構に引き渡す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、当該廃止団体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金額を受け入れるものとする。
art-31-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
Where an employer (limited to one that had concluded a contract concerning retirement allowance mutual aid (meaning a contract under which an employer undertakes to pay premiums to a body and that body undertakes to pay a retirement allowance upon the retirement of an employee employed by that employer; the same applies hereinafter in this Article) with a body that has discontinued a retirement allowance mutual aid business and is specified by Order of the Ministry of Health, Labour and Welfare (hereinafter referred to in this Article as a "discontinued body")) has concluded a retirement allowance mutual aid contract naming the employees it employs as covered employees, and that discontinued body 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, an amount within the range of the total amount of premiums paid to that discontinued body under that contract concerning retirement allowance mutual aid, the amount specified by Cabinet Order as equivalent to premiums, and the amount of profits from the investment of those amounts is 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 as provided by Order of the Ministry of Health, Labour and Welfare, the Organization is to accept, as provided in the contract with that discontinued body, that amount pertaining to the person who has become a covered employee under that retirement allowance mutual aid contract.
machine translation, not official
**第二項** 機構が、前項の受入れをした場合において、当該受け入れた金額（以下この条において「受入金額」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が当該退職金共済に関する契約の被共済者であつた期間の月数を超えることができない。
art-31-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-2
Where the Organization has made the acceptance under the preceding paragraph, with respect to the portion of the amount so accepted (hereinafter referred to in this Article as the "accepted 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 number of months of the period during which the person who has become a covered employee under that retirement allowance mutual aid contract was a covered employee under that contract concerning retirement allowance mutual aid.
machine translation, not official
**第三項** 受入金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。
art-31-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-3
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 accepted 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.
machine translation, not official
**一** 十一月以下 当該受入れのあつ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（当該受入れのあつ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。）
art-31-2/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-3/item-1
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 of that acceptance 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 of that acceptance, that remaining amount; referred to as the "remaining amount after interest calculation" in the following item);
machine translation, not official
**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
art-31-2/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-3/item-2
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).
machine translation, not official
**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。
art-31-2/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-4
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.
machine translation, not official
**第五項** 第一項の規定による申出に従い受入金額を機構が受け入れたときは、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、その旨を当該受入金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。
art-31-2/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-5
Where the Organization has accepted the accepted 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 accepted amount to that effect.
machine translation, not official
**第六項** 第一項及び前項の規定は、廃止団体との間で退職金共済に関する契約を締結していた事業主が、当該退職金共済に関する契約に係る従業員を被共済者とする退職金共済契約を当該廃止団体が退職金共済事業を廃止する前から引き続き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。
art-31-2/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-6
The provisions of paragraph (1) and the preceding paragraph apply mutatis mutandis where an employer that had concluded a contract concerning retirement allowance mutual aid with a discontinued body has continued to be a party, since before that discontinued body discontinued its retirement allowance mutual aid business, to a retirement allowance mutual aid contract naming as covered employees the employees pertaining to that contract concerning retirement allowance mutual aid. 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.
machine translation, not official
**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受入金額を機構が受け入れ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、第一項の受入れが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、当該受入れのあつ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、当該受入金額に対し、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（当該受入れのあつた日の属する月に当該被共済者が退職したときは、当該受入金額）を加算した額とする。
art-31-2/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-7
Where a covered employee under a retirement allowance mutual aid contract for which the Organization has accepted the accepted 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 acceptance under paragraph (1) had not taken place, the total of principal and interest obtained by calculating, for the period from the month following the month containing the day of that acceptance 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 accepted amount (where the retirement of that covered employee took place in the month containing the day of that acceptance, the accepted amount).
machine translation, not official
**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受入金額を機構が受け入れ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。
art-31-2/par-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-8
Where a retirement allowance mutual aid contract for which the Organization has accepted the accepted 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.
machine translation, not official
**第九項** 第二十九条第一項若しくは第二項又は第三十条第二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受け入れた受入金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又は第三十条第二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。
art-31-2/par-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-9
Where a covered employee to whom the provisions of Article 29, paragraph (1) or (2) or Article 30, paragraph (2) apply is a covered employee under the retirement allowance mutual aid contract pertaining to the accepted amount that the Organization has accepted 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), 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) or Article 30, paragraph (2), and other matters necessary for calculating the amount of retirement allowances, etc. are specified by Cabinet Order.
machine translation, not official
## 第六節 企業年金制度からの移換額の移換等 — Section 6 Transfer, etc. of Transferred Amounts from Corporate Pension Schemes
heading: machine translation, not official
ch-2/sec-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-6
### 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.
caption: machine translation, not official
art-31-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3
**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。
art-31-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1
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.
machine translation, not official
**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
art-31-3/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1/item-1
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;
machine translation, not official
**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
art-31-3/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-1/item-2
An asset management institution: the assets managed per individual prescribed in Article 2, paragraph (12) of the Defined Contribution Pension Act.
machine translation, not official
**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。
art-31-3/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-2
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.
machine translation, not official
**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。
art-31-3/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3
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.
machine translation, not official
**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。）
art-31-3/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3/item-1
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);
machine translation, not official
**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
art-31-3/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-3/item-2
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).
machine translation, not official
**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。
art-31-3/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-4
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.
machine translation, not official
**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。
art-31-3/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-5
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.
machine translation, not official
**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。
art-31-3/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-6
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.
machine translation, not official
**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。
art-31-3/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-7
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).
machine translation, not official
**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。
art-31-3/par-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-8
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.
machine translation, not official
**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。
art-31-3/par-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-3/par-9
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.
machine translation, not official
### 第三十一条の四（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） — Transfer, etc. of Amounts Equivalent to Cancellation Refunds to Asset Management and Investment Institutions, etc.
caption: machine translation, not official
art-31-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4
**第一項** 共済契約者が会社法（平成十七年法律第八十六号）その他の法律の規定による合併、会社分割その他の行為として厚生労働省令で定める行為（以下この項において「合併等」という。）をした場合であつて、当該合併等により退職金共済契約が第八条第三項第一号の規定に基づき解除された被共済者を加入者とする確定給付企業年金又は企業型年金加入者とする企業型年金を実施するときは、機構は、当該共済契約者が当該被共済者の同意を得て厚生労働省令で定めるところにより行う確定給付企業年金又は企業型年金（厚生労働省令で定めるものに限る。）への解約手当金に相当する額の移換に関する申出に基づき、資産管理運用機関等又は資産管理機関に当該同意を得た被共済者に係る解約手当金に相当する額を移換するものとする。
art-31-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-1
Where a mutual aid policyholder has carried out a merger, company split or other act specified by Order of the Ministry of Health, Labour and Welfare as an act under the provisions of the Companies Act (Act No. 86 of 2005) or other laws (hereinafter referred to in this paragraph as a "merger, etc."), and implements a defined-benefit corporate pension in which a covered employee whose retirement allowance mutual aid contract has been cancelled pursuant to the provisions of Article 8, paragraph (3), item (i) as a result of that merger, etc. is a participant, or a corporate-type pension plan in which that covered employee is a participant of a corporate-type pension plan, the Organization is to transfer to the asset management and investment institution, etc. or the asset management institution the amount equivalent to the cancellation refund pertaining to the covered employee whose consent has been obtained, on the basis of an application concerning the transfer of the amount equivalent to the cancellation refund to a defined-benefit corporate pension or corporate-type pension plan (limited to those specified by Order of the Ministry of Health, Labour and Welfare) that the mutual aid policyholder makes, with the consent of that covered employee, as provided by Order of the Ministry of Health, Labour and Welfare.
machine translation, not official
**第二項** 前項の規定による申出があつた場合においては、機構は、第十六条第一項の規定にかかわらず、当該被共済者に解約手当金を支給しないものとする。
art-31-4/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-2
Where an application under the preceding paragraph has been made, the Organization is not to pay a cancellation refund to that covered employee, notwithstanding the provisions of Article 16, paragraph (1).
machine translation, not official
**第三項** 機構は、第一項の規定による申出に係る被共済者について次に掲げる事由が生じたときは、前項の規定にかかわらず、当該被共済者に解約手当金を支給する。
art-31-4/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-3
Where any of the following events occurs with respect to a covered employee who is the subject of an application under paragraph (1), the Organization pays a cancellation refund to that covered employee, notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**一** 第一項の規定による申出に係る確定給付企業年金又は確定拠出年金が実施される前に退職又は死亡したとき。
art-31-4/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-3/item-1
Where the covered employee's retirement or death has occurred before the defined-benefit corporate pension or defined contribution pension pertaining to the application under paragraph (1) is implemented;
machine translation, not official
**二** 前号に掲げるときのほか、厚生労働省令で定める事由が生じたとき。
art-31-4/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-3/item-2
In addition to the case set out in the preceding item, where an event specified by Order of the Ministry of Health, Labour and Welfare has occurred.
machine translation, not official
## 第七節 雑則 — Section 7 Miscellaneous Provisions
heading: machine translation, not official
ch-2/sec-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-2/sec-7
### 第三十二条（端数計算） — Calculation of Fractions
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-32
**第一項** 退職金等の額に一円未満の端数があるときは、これを一円に切り上げるものとする。
art-32/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-32/par-1
Where the amount of a retirement allowance, etc. has a fraction of less than one yen, it is rounded up to one yen.
machine translation, not official
### 第三十三条（時効） — Prescription
caption: machine translation, not official
art-33 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-33
**第一項** 退職金等の支給を受ける権利はこれらを行使することができる時から五年間、掛金及び過去勤務掛金の納付を受ける権利並びに掛金又は過去勤務掛金の返還を受ける権利はこれらを行使することができる時から二年間行使しないときは、時効によつて消滅する。
art-33/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-33/par-1
A right to receive payment of a retirement allowance, etc. is extinguished by prescription if it is not exercised for five years from the time when it becomes exercisable, and a right to receive payment of premiums and past service premiums and a right to receive a refund of premiums or past service premiums are extinguished by prescription if they are not exercised for two years from the time when they become exercisable.
machine translation, not official
**第二項** 退職金の支給を受ける権利を有する遺族が先順位者又は同順位者の生死又は所在が不明であるために退職金の請求をすることができない場合には、その請求をすることができることとなつた日から六月以内は、当該権利の消滅時効は、完成しないものとする。
art-33/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-33/par-2
In the case where a bereaved family member who has the right to receive payment of a retirement allowance is unable to claim the retirement allowance because it is unknown whether a person of a prior or equal rank is alive or where that person is, the extinctive prescription of that right is not to be completed within six months from the day on which the claim becomes possible.
machine translation, not official
### 第三十四条（期間計算の特例） — Special Provisions on Calculation of Periods
caption: machine translation, not official
art-34 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-34
**第一項** 退職金等の請求又は掛金若しくは過去勤務掛金の返還の請求に係る期間を計算する場合において、その請求が郵便又は民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便により行われたものであるときは、送付に要した日数は、その期間に算入しない。
art-34/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-34/par-1
In calculating the period for a claim for a retirement allowance, etc. or a claim for a refund of premiums or past service premiums, if the claim is made by mail or by correspondence delivery prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery operator prescribed in paragraph (6) of that Article or a specified correspondence delivery operator prescribed in paragraph (9) of that Article, the number of days required for sending is not counted in that period.
machine translation, not official
---
## Cites
- art-3/par-3/item-5: 第八条第二項第三号 → 中小企業退職金共済法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3
- art-3/par-3/item-6: 前各号 → 中小企業退職金共済法 第三条第三項第一号 (Article 3, paragraph (3), item (i)), art-3/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-1
- art-3/par-3/item-6: 前各号 → 中小企業退職金共済法 第三条第三項第二号 (Article 3, paragraph (3), item (ii)), art-3/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-2
- art-3/par-3/item-6: 前各号 → 中小企業退職金共済法 第三条第三項第三号 (Article 3, paragraph (3), item (iii)), art-3/par-3/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-3
- art-3/par-3/item-6: 前各号 → 中小企業退職金共済法 第三条第三項第四号 (Article 3, paragraph (3), item (iv)), art-3/par-3/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-4
- art-3/par-3/item-6: 前各号 → 中小企業退職金共済法 第三条第三項第五号 (Article 3, paragraph (3), item (v)), art-3/par-3/item-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3/item-5
- art-3/par-4/item-1: 第八条第二項第一号 → 中小企業退職金共済法 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-1
- art-3/par-4/item-2: 第八条第二項第三号 → 中小企業退職金共済法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3
- art-3/par-4/item-3: 前二号 → 中小企業退職金共済法 第三条第四項第一号 (Article 3, paragraph (4), item (i)), art-3/par-4/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-1
- art-3/par-4/item-3: 前二号 → 中小企業退職金共済法 第三条第四項第二号 (Article 3, paragraph (4), item (ii)), art-3/par-4/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-4/item-2
- art-4/par-2: 第二十七条第四項 → 中小企業退職金共済法 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-4
- 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
- art-9/par-2: 前条第三項 → 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-9/par-3: 前二項 → 中小企業退職金共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-1
- art-9/par-3: 前二項 → 中小企業退職金共済法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-2
- art-9/par-4: 第七条第一項 → 中小企業退職金共済法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-1
- art-9/par-4: 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
- art-10/par-2/item-3/sub-2: この号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3
- art-10/par-2/item-3/sub-2: 第四項 → 中小企業退職金共済法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-4
- art-10/par-3: 前項第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1
- art-10/par-3: 第二号 → 中小企業退職金共済法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-2
- art-10/par-3: 第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3
- art-10/par-4: 第二項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3
- art-12/par-1: 前条 → 中小企業退職金共済法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-11
- art-12/par-1/item-3: 次項 → 中小企業退職金共済法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-2
- art-12/par-2: 前項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1
- art-12/par-2: この条 → 中小企業退職金共済法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12
- art-12/par-4: 次項 → 中小企業退職金共済法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-5
- art-12/par-4: 第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1
- art-12/par-5: 次条 → 中小企業退職金共済法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-13
- art-12/par-5: 次条第二項 → 中小企業退職金共済法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-2
- art-12/par-6: 第一項 → 中小企業退職金共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-12/par-1
- art-13/par-1: この条 → 中小企業退職金共済法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-13
- art-13/par-2: 前項 → 中小企業退職金共済法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-13/par-1
- art-14/par-1: 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-14/par-1/item-3: 前号 → 中小企業退職金共済法 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-2
- art-14/par-1/item-4: 第二号 → 中小企業退職金共済法 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-2
- art-14/par-2: 前項 → 中小企業退職金共済法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1
- art-14/par-2: 同項第二号 → 中小企業退職金共済法 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-2
- art-14/par-2: 第四号 → 中小企業退職金共済法 第十四条第一項第四号 (Article 14, paragraph (1), item (iv)), art-14/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-1/item-4
- art-14/par-3: 前項 → 中小企業退職金共済法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14/par-2
- art-15/par-1: 前条 → 中小企業退職金共済法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14
- art-16/par-2: 第八条第二項第三号 → 中小企業退職金共済法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-2/item-3
- art-16/par-2: 前項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1
- art-16/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-16/par-3: 同条第二項 → 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-16/par-4: 第二項 → 中小企業退職金共済法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-2
- art-16/par-4: 第二十三条第一項 → 中小企業退職金共済法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-1
- art-17/par-1: 第八条第二項第二号 → 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-17/par-1: 確定給付企業年金法（平成十三年法律第五十号）第二条第一項 → e-Gov law 413AC0000000050, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-17/par-1: 第三十一条の三 → 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-17/par-1: 第三十一条の四 → 中小企業退職金共済法 第三十一条の四 (Article 31-4), art-31-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4
- art-17/par-1: 確定拠出年金法（平成十三年法律第八十八号）第二条第二項 → 確定拠出年金法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-2 (e-Gov law ID 413AC0000000088)
- art-17/par-1: この条 → 中小企業退職金共済法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17
- art-17/par-1: 前条第一項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1
- art-17/par-1: 確定給付企業年金法第三十条第三項 → e-Gov law 413AC0000000050, 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — not held in this collection
- art-17/par-1: 確定拠出年金法第二条第七項第一号 → 確定拠出年金法 第二条第七項第一号 (Article 2, paragraph (7), item (i)), art-2/par-7/item-1 — https://japanlaw.org/ja/defined-contribution-pension-act/art-2/par-7/item-1 (e-Gov law ID 413AC0000000088)
- art-17/par-2: 前項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3: 第一項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3/item-2: 第一項 → 中小企業退職金共済法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-1
- art-17/par-3/item-3: 前二号 → 中小企業退職金共済法 第十七条第三項第一号 (Article 17, paragraph (3), item (i)), art-17/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-1
- art-17/par-3/item-3: 前二号 → 中小企業退職金共済法 第十七条第三項第二号 (Article 17, paragraph (3), item (ii)), art-17/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17/par-3/item-2
- art-18/par-1: 第三十一条第一項 → 中小企業退職金共済法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31/par-1
- art-21/par-2: 前項 → 中小企業退職金共済法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-21/par-1
- art-23/par-1: 第九条第一項 → 中小企業退職金共済法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-1
- art-23/par-2: 前項 → 中小企業退職金共済法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-23/par-1
- art-23/par-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-23/par-2: 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-23/par-2: 第五十五条第一項 → 中小企業退職金共済法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-1
- art-23/par-2: 前条第一項 → 中小企業退職金共済法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-1
- art-26/par-1: 第二十二条第一項 → 中小企業退職金共済法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-1
- art-27/par-1: 第三十一条の二第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-27/par-1: 第三十一条の三第一項 → 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-27/par-1: 第三条第三項 → 中小企業退職金共済法 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-3/par-3
- art-27/par-2: 前項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-27/par-2: 第三十一条の二第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-27/par-2: 第三十一条の三第一項 → 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-27/par-3: 第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-27/par-3: 第二十九条第一項第一号 → 中小企業退職金共済法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-1
- art-27/par-4: 第四条第三項 → 中小企業退職金共済法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-3
- art-27/par-5: 第三項 → 中小企業退職金共済法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-3
- art-28/par-1: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-28/par-1: 次条第一項第一号 → 中小企業退職金共済法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-1
- art-28/par-1: 第十条第二項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3
- art-28/par-2: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-28/par-3: 第七条第三項 → 中小企業退職金共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-3
- art-28/par-3: 前条第一項 → 中小企業退職金共済法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-27/par-1
- art-28/par-4: 第二十二条第二項 → 中小企業退職金共済法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-2
- art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-24
- art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-25
- art-28/par-4: 第二十四条から第二十六条まで → 中小企業退職金共済法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-26
- art-28/par-4: 同条第一項 → 中小企業退職金共済法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-22/par-1
- art-28/par-4: 第二十八条第一項 → 中小企業退職金共済法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-28/par-1
- art-29/par-1: 次項 → 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-29/par-1: 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-29/par-1/item-1: 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-29/par-1/item-1: 第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1
- art-29/par-1/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-29/par-2/item-1: 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-29/par-2/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-29/par-2/item-2/sub-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-29/par-2/item-2/sub-3: 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-29/par-3/item-1: 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-29/par-3/item-2: 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-29/par-3/item-2: 前項 → 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-29/par-3/item-2: 同項第二号 → 中小企業退職金共済法 第二十九条第二項第二号 (Article 29, paragraph (2), item (ii)), art-29/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2
- art-30/par-2: 前項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-1
- art-30/par-2/item-1: 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-30/par-2/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-30/par-2/item-2/sub-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-30/par-3: 第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-1
- art-30/par-3/item-1: 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-30/par-3/item-2: 前項第二号 → 中小企業退職金共済法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-2
- art-30/par-4: 第一項 → 中小企業退職金共済法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-1
- art-30/par-4: 前条 → 中小企業退職金共済法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29
- art-30/par-4: 同条第一項 → 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-30/par-4: 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-30/par-4: 次条第二項第二号 → 中小企業退職金共済法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-2/item-2
- art-30/par-4: 同項第一号 → 中小企業退職金共済法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-1
- art-30/par-4: 第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1
- art-30/par-4: 同項第二号 → 中小企業退職金共済法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-1/item-2
- art-30/par-4: 同条第二項第二号 → 中小企業退職金共済法 第二十九条第二項第二号 (Article 29, paragraph (2), item (ii)), art-29/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-29/par-2/item-2
- art-31/par-2: 前項 → 中小企業退職金共済法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31/par-1
- art-31-2/par-1: この条 → 中小企業退職金共済法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2
- art-31-2/par-2: 前項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-2: この条 → 中小企業退職金共済法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2
- art-31-2/par-3: 前項 → 中小企業退職金共済法 第三十一条の二第二項 (Article 31-2, paragraph (2)), art-31-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-2
- art-31-2/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-31-2/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-31-2/par-3/item-1: 次号 → 中小企業退職金共済法 第三十一条の二第三項第二号 (Article 31-2, paragraph (3), item (ii)), art-31-2/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-3/item-2
- art-31-2/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-31-2/par-4: 前項 → 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-31-2/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-31-2/par-5: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-6: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-6: 前項 → 中小企業退職金共済法 第三十一条の二第五項 (Article 31-2, paragraph (5)), art-31-2/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-5
- art-31-2/par-7: 前項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/par-7: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/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-31-2/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-31-2/par-8: 第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/par-8: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/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-31-2/par-8: 前項 → 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-31-2/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-31-2/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-31-2/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-31-2/par-9: 第一項 → 中小企業退職金共済法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-1
- art-31-2/par-9: 第六項 → 中小企業退職金共済法 第三十一条の二第六項 (Article 31-2, paragraph (6)), art-31-2/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-2/par-6
- art-31-2/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-31-2/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-31-2/par-9: 第三項 → 中小企業退職金共済法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-30/par-3
- art-31-2/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-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
- art-31-4/par-1: この項 → 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-31-4/par-1: 第八条第三項第一号 → 中小企業退職金共済法 第八条第三項第一号 (Article 8, paragraph (3), item (i)), art-8/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-3/item-1
- art-31-4/par-2: 前項 → 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-31-4/par-2: 第十六条第一項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-16/par-1
- art-31-4/par-3: 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-31-4/par-3: 前項 → 中小企業退職金共済法 第三十一条の四第二項 (Article 31-4, paragraph (2)), art-31-4/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-2
- art-31-4/par-3/item-1: 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-31-4/par-3/item-2: 前号 → 中小企業退職金共済法 第三十一条の四第三項第一号 (Article 31-4, paragraph (3), item (i)), art-31-4/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-3/item-1
- art-34/par-1: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-34/par-1: 同条第九項 → e-Gov law 414AC0000000099, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-34/par-1: 同条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
---
## 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-20261106T173426-001, 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-20261106T173426-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-002, translated 2026-11-07
- 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-20261106T173426-004, 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-20261106T173426-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-005, 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-20261106T173426-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-008, 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