# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四章 (Chapter 4)

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- Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号
- English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四章 (Chapter 4) — address `ch-4`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/ch-4
- 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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## 第四章　特定業種退職金共済契約 — Chapter IV Specified-Industry Retirement Allowance Mutual Aid Contracts
<sup>heading: machine translation, not official</sup>
<sup>ch-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-4</sup>

## 第一節　通則 — Section 1 Common Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-4/sec-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-4/sec-1</sup>

### 第三十九条（特定業種退職金共済契約） — Specified-Industry Retirement Allowance Mutual Aid Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-39 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-39</sup>

  **第一項**  第三条第三項第一号に該当する者として特定業種に属する事業を営む中小企業者に雇用され、かつ、当該特定業種に属する事業に従事することを常態とする者に係る特定業種退職金共済契約については、この章の定めるところによる。
  <sup>art-39/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-39/par-1</sup>
  A specified-industry retirement allowance mutual aid contract concerning a person who falls under Article 3, paragraph (3), item (i) and is employed by a small and medium-sized enterprise that carries on a business belonging to a specified industry and who customarily engages in the business belonging to that specified industry is governed by this Chapter.
  <sup>machine translation, not official</sup>

### 第四十条（特定業種の指定） — Designation of Specified Industries
<sup>caption: machine translation, not official</sup>
<sup>art-40 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-40</sup>

  **第一項**  厚生労働大臣は、特定業種の指定をするに当たつては、機構により当該特定業種に係る第七十条第一項第一号に掲げる業務が行われた場合において当該特定業種に属する事業を営む相当数の中小企業者が当該特定業種に係る特定業種退職金共済契約の共済契約者となる見込みがあることその他の事情を考慮し、かつ、労働政策審議会の意見を聴かなければならない。
  <sup>art-40/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-40/par-1</sup>
  In designating a specified industry, the Minister of Health, Labour and Welfare must take into consideration the prospect that, in the case where the Organization carries out the operations set out in Article 70, paragraph (1), item (i) relating to that specified industry, a considerable number of small and medium-sized enterprises that carry on businesses belonging to that specified industry will become mutual aid policyholders under specified-industry retirement allowance mutual aid contracts relating to that specified industry, and other circumstances, and must hear the opinion of the Labour Policy Council.
  <sup>machine translation, not official</sup>

## 第二節　特定業種退職金共済契約の締結等 — Section 2 Conclusion of Specified-Industry Retirement Allowance Mutual Aid Contracts, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-4/sec-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-4/sec-2</sup>

### 第四十一条（締結等） — Conclusion, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-41 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41</sup>

  **第一項**  中小企業者でなければ、特定業種退職金共済契約を締結することができない。
  <sup>art-41/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-1</sup>
  No one other than a small and medium-sized enterprise may conclude a specified-industry retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

  **第二項**  特定業種退職金共済契約が締結されたときは、第四項の規定により被共済者とならないものとされた者を除き、共済契約者が雇用する第三十九条に規定する者は、当該特定業種退職金共済契約の効力が生ずる時（当該特定業種退職金共済契約の効力が生じた後当該共済契約者に新たに雇用された者については、その者が雇用された時）において、すべて当該特定業種退職金共済契約の被共済者となる。
  <sup>art-41/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-2</sup>
  When a specified-industry retirement allowance mutual aid contract is concluded, all persons prescribed in Article 39 who are employed by the mutual aid policyholder, except persons who are not to become covered employees pursuant to paragraph (4), become covered employees under that specified-industry retirement allowance mutual aid contract at the time when that specified-industry retirement allowance mutual aid contract takes effect (for a person newly employed by that mutual aid policyholder after that specified-industry retirement allowance mutual aid contract takes effect, at the time when that person is employed).
  <sup>machine translation, not official</sup>

  **第三項**  前項の規定にかかわらず、現に特定業種退職金共済契約の被共済者である者その他厚生労働省令で定める者は、特定業種退職金共済契約の被共済者とならない。
  <sup>art-41/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-3</sup>
  Notwithstanding the preceding paragraph, a person who is currently a covered employee under a specified-industry retirement allowance mutual aid contract and any other person specified by Order of the Ministry of Health, Labour and Welfare do not become covered employees under a specified-industry retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

  **第四項**  中小企業者は、特定業種退職金共済契約の締結に当たつて（第七十三条第七項の規定によつて締結されたものとみなされる特定業種退職金共済契約については、同条第六項の規定による募集に応ずるに当たつて）、所定労働時間が特に短い者その他の厚生労働省令で定める者が当該特定業種退職金共済契約の被共済者とならないものとすることができる。
  <sup>art-41/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-4</sup>
  A small and medium-sized enterprise may, in concluding a specified-industry retirement allowance mutual aid contract (for a specified-industry retirement allowance mutual aid contract deemed to have been concluded pursuant to Article 73, paragraph (7), in responding to the solicitation under paragraph (6) of that Article), provide that persons whose prescribed working hours are particularly short and other persons specified by Order of the Ministry of Health, Labour and Welfare are not to become covered employees under that specified-industry retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

  **第五項**  機構は、特定業種退職金共済契約の申込者が次条第二項第一号の規定により特定業種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場合その他厚生労働省令で定める正当な理由がある場合を除き、その締結を拒絶してはならない。
  <sup>art-41/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-5</sup>
  The Organization must not refuse to conclude a specified-industry retirement allowance mutual aid contract, except where the applicant for the contract is a person whose specified-industry retirement allowance mutual aid contract was cancelled pursuant to paragraph (2), item (i) of the following Article and for whom six months have not elapsed from the date of cancellation, or where there are other justifiable grounds specified by Order of the Ministry of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

  **第六項**  共済契約者は、特定業種退職金共済契約の効力が生じた後においても、第四項に規定する者であつて当該特定業種退職金共済契約の被共済者とならないこととなるものの範囲を拡大し、及び縮小することができる。
  <sup>art-41/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-6</sup>
  A mutual aid policyholder may expand and reduce the scope of the persons prescribed in paragraph (4) who are not to become covered employees under a specified-industry retirement allowance mutual aid contract, even after that specified-industry retirement allowance mutual aid contract has taken effect.
  <sup>machine translation, not official</sup>

  **第七項**  共済契約者は、前項の規定により同項に規定する者の範囲を拡大しようとする場合において、現にその者が雇用する従業員のうちにその範囲の拡大により被共済者とならないこととなる者があるときは、これらの者の四分の三以上の同意を得なければならない。ただし、これらの者に係る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は、この限りでない。
  <sup>art-41/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-7</sup>
  When a mutual aid policyholder intends to expand the scope of the persons prescribed in the preceding paragraph pursuant to that paragraph, and among the employees it currently employs there are persons who would not become covered employees as a result of the expansion of the scope, the mutual aid policyholder must obtain the consent of three-fourths or more of those persons; provided, however, that this does not apply where the Minister of Health, Labour and Welfare finds that it would be extremely difficult to continue paying premiums for those persons.
  <sup>machine translation, not official</sup>

### 第四十二条（解除） — Cancellation
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42</sup>

  **第一項**  機構又は共済契約者は、次項又は第三項に規定する場合を除いては、特定業種退職金共済契約を解除することができない。
  <sup>art-42/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-1</sup>
  Except in the cases prescribed in the following paragraph or paragraph (3), neither the Organization nor a mutual aid policyholder may cancel a specified-industry retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

  **第二項**  機構は、次の各号の一に該当する場合には、特定業種退職金共済契約を解除するものとする。ただし、第二号に該当する場合であつて、厚生労働省令で定めるところにより、あらかじめ、厚生労働大臣の承認を受けたときは、この限りでない。
  <sup>art-42/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2</sup>
  The Organization is to cancel a specified-industry retirement allowance mutual aid contract in any of the following cases; provided, however, that this does not apply in a case falling under item (ii) where the approval of the Minister of Health, Labour and Welfare has been obtained in advance, as provided by Order of the Ministry of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

    **一**  共済契約者が、厚生労働省令で定める期間について、その期間中に納付すべき掛金の総額のうち厚生労働省令で定める割合に相当する額以上の掛金の納付を怠つたとき（厚生労働省令で定める正当な理由がある場合を除く。）。
    <sup>art-42/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-1</sup>
    When a mutual aid policyholder fails to pay premiums, for a period specified by Order of the Ministry of Health, Labour and Welfare, in an amount equal to or exceeding the proportion specified by Order of the Ministry of Health, Labour and Welfare of the total amount of premiums to be paid during that period (excluding cases where there are justifiable grounds specified by Order of the Ministry of Health, Labour and Welfare);
    <sup>machine translation, not official</sup>

    **二**  共済契約者が中小企業者でない事業主となつたとき。
    <sup>art-42/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-2</sup>
    When a mutual aid policyholder becomes an employer that is not a small and medium-sized enterprise;
    <sup>machine translation, not official</sup>

    **三**  共済契約者が当該特定業種に属する事業の事業主でなくなつたとき。
    <sup>art-42/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-3</sup>
    When a mutual aid policyholder ceases to be an employer of a business belonging to the specified industry concerned.
    <sup>machine translation, not official</sup>

  **第三項**  共済契約者は、次の各号の一に該当する場合には、特定業種退職金共済契約を解除することができる。
  <sup>art-42/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3</sup>
  A mutual aid policyholder may cancel a specified-industry retirement allowance mutual aid contract in any of the following cases.
  <sup>machine translation, not official</sup>

    **一**  被共済者の四分の三以上の同意を得たとき。
    <sup>art-42/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3/item-1</sup>
    When the consent of three-fourths or more of the covered employees has been obtained;
    <sup>machine translation, not official</sup>

    **二**  掛金の納付を継続することが著しく困難であると厚生労働大臣が認めたとき。
    <sup>art-42/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3/item-2</sup>
    When the Minister of Health, Labour and Welfare finds that it is extremely difficult to continue paying premiums.
    <sup>machine translation, not official</sup>

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

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

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

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

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

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

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

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

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

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

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

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

### 第四十四条（掛金） — Premiums
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44</sup>

  **第一項**  掛金は、日を単位として定めるものとし、その額は、被共済者一人につき、三百円以上八百円以下の範囲において、特定業種退職金共済規程で定める。
  <sup>art-44/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-1</sup>
  Premiums are to be set on a daily basis, and the amount is to be specified in the specified-industry retirement allowance mutual aid rules within the range of 300 yen or more and 800 yen or less per covered employee.
  <sup>machine translation, not official</sup>

  **第二項**  掛金の日額には、十円未満の端数があつてはならない。
  <sup>art-44/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-2</sup>
  The daily amount of premiums must not include a fraction of less than 10 yen.
  <sup>machine translation, not official</sup>

  **第三項**  掛金の日額は、特定業種ごとに、単一の金額でなければならない。
  <sup>art-44/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-3</sup>
  The daily amount of premiums must be a single amount for each specified industry.
  <sup>machine translation, not official</sup>

  **第四項**  共済契約者は、被共済者に賃金を支払う都度、退職金共済手帳に退職金共済証紙を貼り付け、これに消印することによつて掛金を納付しなければならない。
  <sup>art-44/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-4</sup>
  Each time a mutual aid policyholder pays wages to a covered employee, the mutual aid policyholder must pay premiums by affixing a retirement allowance mutual aid stamp to the retirement allowance mutual aid book and canceling it with a seal.
  <sup>machine translation, not official</sup>

  **第五項**  特定業種のうち厚生労働大臣が指定するものに係る特定業種退職金共済契約についての掛金の納付については、共済契約者が電子情報処理組織（機構の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と共済契約者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用して、厚生労働省令で定めるところにより、被共済者の就労の実績を機構に報告することとした場合には、前項に規定する方法に代えて、厚生労働省令で定めるところにより、現金をもつてすることができる。
  <sup>art-44/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-5</sup>
  With regard to the payment of premiums under a specified-industry retirement allowance mutual aid contract relating to a specified industry designated by the Minister of Health, Labour and Welfare, where a mutual aid policyholder, using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the Organization (including input and output devices; the same applies hereinafter in this paragraph) with a computer used by the mutual aid policyholder through a telecommunication line), reports the actual work performed by covered employees to the Organization as provided by Order of the Ministry of Health, Labour and Welfare, the payment may be made in cash, as provided by Order of the Ministry of Health, Labour and Welfare, in place of the method prescribed in the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第六項**  退職金共済手帳、退職金共済証紙その他掛金の納付に関し必要な事項は、厚生労働省令で定める。
  <sup>art-44/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-6</sup>
  Matters necessary for the payment of premiums, such as retirement allowance mutual aid books and retirement allowance mutual aid stamps, are specified by Order of the Ministry of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

### 第四十五条（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.
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-45</sup>

  **第一項**  機構は、特定業種に属する事業を営む中小企業者が特定業種退職金共済契約の申込みをすることの促進その他この章の規定による中小企業退職金共済事業の円滑な実施を図るため、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、一定の日分の掛金の納付を免除することができる。
  <sup>art-45/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-45/par-1</sup>
  In order to promote the filing of applications for specified-industry retirement allowance mutual aid contracts by small and medium-sized enterprises that carry on businesses belonging to a specified industry and otherwise to ensure the smooth implementation of the retirement allowance mutual aid business for small and medium-sized enterprises under the provisions of this Chapter, the Organization may, as provided by Order of the Ministry of Health, Labour and Welfare, exempt mutual aid policyholders from paying premiums for a certain number of days, as a measure to reduce their burden of premiums.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定に基づき掛金の納付の免除の措置が講ぜられた日のある被共済者について、第四十三条第一項の規定による月数への換算又は次条第一項若しくは第五十五条第四項の規定により繰り入れるべき金額の算定をするときは、当該日については、掛金の納付があつたものとみなす。
  <sup>art-45/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-45/par-2</sup>
  When converting into a number of months under Article 43, paragraph (1), or calculating the amount to be transferred under Article 46, paragraph (1) or Article 55, paragraph (4), with regard to a covered employee for whom there is a day on which a measure of exemption from the payment of premiums was taken under the provisions of the preceding paragraph, premiums are deemed to have been paid for that day.
  <sup>machine translation, not official</sup>

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

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

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

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

  **第二項**  前項の繰入れがあつたときは、その者について、同項の乙特定業種に係る特定業種退職金共済契約についての掛金の納付があつたものとみなす。この場合において、甲特定業種に係るその者の特定業種掛金納付月数に乙特定業種に係るその者の特定業種掛金納付月数を加えた月数が二十四月（その者が第四十三条第一項第一号若しくは第二号イに該当するとき、又は特定業種のうち厚生労働大臣が指定するものに係る特定業種退職金共済契約の被共済者であるときは、十二月）以上となる者及び当該繰り入れた金額から当該加えた月数に係る金額として政令で定める金額を控除した残余の額を有する者に関して前項の繰入れがあつた後に行われる退職金の支給については、同条第一項ただし書の規定は、適用しない。
  <sup>art-46/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-2</sup>
  When the transfer under the preceding paragraph has been made, premiums are deemed to have been paid for that person under the specified-industry retirement allowance mutual aid contract for specified industry B referred to in that paragraph. In this case, with regard to the payment of a retirement allowance made after the transfer under the preceding paragraph has been made for a person for whom the number of months obtained by adding that person's specified-industry number of months of paid premiums for specified industry B to that person's specified-industry number of months of paid premiums for specified industry A is 24 months or more (or 12 months or more, where that person falls under Article 43, paragraph (1), item (i) or item (ii), (a), or is a covered employee under a specified-industry retirement allowance mutual aid contract for a specified industry designated by the Minister of Health, Labour and Welfare) and for a person who has the remainder obtained by deducting, from the amount transferred, the amount specified by Cabinet Order as the amount corresponding to the number of months so added, the proviso to paragraph (1) of that Article does not apply.
  <sup>machine translation, not official</sup>

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

### 第四十七条（元請負人の事務処理） — Handling of Business by Principal Contractors
<sup>caption: machine translation, not official</sup>
<sup>art-47 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-47</sup>

  **第一項**  事業が数次の請負によつて行われる場合の元請負人が、下請負人の委託を受けて、特定業種退職金共済契約の締結その他特定業種退職金共済契約に関して下請負人が行うべき事務を処理する場合におけるその事務の処理に関し必要な事項は、厚生労働省令で定める。
  <sup>art-47/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-47/par-1</sup>
  Matters necessary for the handling of business are specified by Order of the Ministry of Health, Labour and Welfare, where a principal contractor of a business carried out through successive tiers of contracting handles, upon entrustment by a subcontractor, the conclusion of a specified-industry retirement allowance mutual aid contract and other business that the subcontractor is to carry out in relation to the specified-industry retirement allowance mutual aid contract.
  <sup>machine translation, not official</sup>

### 第四十八条（退職金共済手帳の交付） — Delivery of Retirement Allowance Mutual Aid Books
<sup>caption: machine translation, not official</sup>
<sup>art-48 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-48</sup>

  **第一項**  機構は、共済契約者から請求があつたときは、遅滞なく、退職金共済手帳を交付しなければならない。
  <sup>art-48/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-48/par-1</sup>
  When requested by a mutual aid policyholder, the Organization must deliver a retirement allowance mutual aid book without delay.
  <sup>machine translation, not official</sup>

  **第二項**  共済契約者は、その者が現に雇用する従業員が被共済者となつたとき、又は新たに従業員を雇用することによつて当該従業員が被共済者となつたときは、当該被共済者に対し、遅滞なく、退職金共済手帳を交付しなければならない。ただし、現に退職金共済手帳を所持している者については、この限りでない。
  <sup>art-48/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-48/par-2</sup>
  When an employee whom a mutual aid policyholder currently employs has become a covered employee, or when an employee has become a covered employee through being newly employed, the mutual aid policyholder must deliver a retirement allowance mutual aid book to that covered employee without delay; provided, however, that this does not apply to a person who currently holds a retirement allowance mutual aid book.
  <sup>machine translation, not official</sup>

### 第四十九条（従業員に対する告知等） — Notice to Employees, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-49</sup>

  **第一項**  共済契約者は、新たに従業員を雇用するに当たつては、その者に対し、その者が被共済者となるかどうかを告知しなければならない。
  <sup>art-49/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-49/par-1</sup>
  When newly employing an employee, a mutual aid policyholder must notify that person whether that person is to become a covered employee.
  <sup>machine translation, not official</sup>

  **第二項**  事業主は、共済契約者でなくなつたときは、遅滞なく、その旨を、各作業場の見やすい場所に掲示する等の方法により被共済者でなくなつた者に周知させなければならない。その現に雇用する被共済者である従業員の全部又は一部が、第四十一条第三項又は第六項の規定により被共済者でなくなつたときも、同様とする。
  <sup>art-49/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-49/par-2</sup>
  When an employer ceases to be a mutual aid policyholder, it must without delay make that fact known to the persons who have ceased to be covered employees by a method such as posting a notice in a conspicuous place at each workplace. The same applies when all or some of the employees who are covered employees whom the employer currently employs have ceased to be covered employees under Article 41, paragraph (3) or (6).
  <sup>machine translation, not official</sup>

### 第五十条（届出） — Notification
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-50</sup>

  **第一項**  共済契約者は、当該特定業種に属する事業を営む中小企業者でない事業主となつたときは、遅滞なく、その旨を機構に届け出なければならない。
  <sup>art-50/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-50/par-1</sup>
  When a mutual aid policyholder has become an employer that is not a small and medium-sized enterprise engaged in a business belonging to the specified industry concerned, it must notify the Organization to that effect without delay.
  <sup>machine translation, not official</sup>

### 第五十一条（準用） — Mutatis Mutandis Application
<sup>caption: machine translation, not official</sup>
<sup>art-51 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-51</sup>

  **第一項**  第五条、第七条第一項、第八条第四項、第十条第五項、第十一条、第十四条、第十五条、第十七条の二、第十九条から第二十一条まで、第三十三条、第三十四条、第三十五条第三項、第三十六条及び第三十八条の規定は、特定業種退職金共済契約について準用する。この場合において、第十四条第一項中「第十条第一項」とあるのは、「第四十三条第四項」と読み替えるものとする。
  <sup>art-51/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-51/par-1</sup>
  The provisions of Article 5, Article 7, paragraph (1), Article 8, paragraph (4), Article 10, paragraph (5), Article 11, Article 14, Article 15, Article 17-2, Articles 19 through 21, Article 33, Article 34, Article 35, paragraph (3), Article 36 and Article 38 apply mutatis mutandis to specified-industry retirement allowance mutual aid contracts. In this case, the phrase "Article 10, paragraph (1)" in Article 14, paragraph (1) is deemed to be replaced with "Article 43, paragraph (4)".
  <sup>machine translation, not official</sup>

## 第三節　特定業種の指定等に伴う経過措置 — Section 3 Transitional Measures Accompanying the Designation of Specified Industries, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-4/sec-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-4/sec-3</sup>

### 第五十二条（被共済者に関する経過措置） — Transitional Measures Concerning Covered Employees
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-52</sup>

  **第一項**  機構は、特定業種の指定があつたことに伴い当該特定業種に係る第七十条第一項第一号に掲げる業務を開始する際、当該業務の正常な運営を図るため必要がある場合において、厚生労働大臣の認可を受けたときは、第四十一条第二項の規定にかかわらず、当該特定業種に係る共済契約者の雇用する従業員のうち一定の職種、地域等に係る者が一定の期間内は被共済者とならないものとすることができる。ただし、この期間は、当該特定業種に係る同号に掲げる業務の開始の日から五年を超えることができない。
  <sup>art-52/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-52/par-1</sup>
  When the Organization commences the operations listed in Article 70, paragraph (1), item (i) for a specified industry upon the designation of that specified industry, if it is necessary for the sound administration of those operations and the Organization has obtained the authorization of the Minister of Health, Labour and Welfare, then notwithstanding the provisions of Article 41, paragraph (2), it may provide that, among the employees employed by mutual aid policyholders for that specified industry, those in certain types of occupation, regions, etc. are not to become covered employees within a certain period; provided, however, that this period may not exceed five years from the date of commencement of the operations listed in that item for that specified industry.
  <sup>machine translation, not official</sup>

### 第五十三条（従前の積立事業についての取扱い） — Treatment of Previous Savings Schemes
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-53</sup>

  **第一項**  機構が特定業種の指定があつたことに伴い当該特定業種に係る第七十条第一項第一号に掲げる業務を開始する際現に当該特定業種に属する事業を営む中小企業者が共同して実施している従業員のための退職金積立ての事業（以下この条において「積立事業」という。）で厚生労働省令で定める基準に適合すると厚生労働大臣が認定するものに参加している当該特定業種に属する事業を営む中小企業者が、第七十三条第五項の規定による募集に応じ、同条第八項の規定によつて機構との間に特定業種退職金共済契約が締結されたものとみなされ、又は当該特定業種に係る同号に掲げる業務の開始の日から一年以内に、機構との間に特定業種退職金共済契約を締結し、当該従業員が被共済者となつた場合において、当該中小企業者が、当該期間内に、当該被共済者について当該積立事業に積み立てられている金額の範囲内で政令で定める金額を機構に納付したときは、その金額に応じて政令で定める月数を当該被共済者に係る特定業種掛金納付月数に通算するものとする。この場合において、通算すべき月数は、当該従業員について当該中小企業者が積立事業に参加していた期間の月数（その期間の月数が七十二月を超えるときは、七十二月）を超えることができない。
  <sup>art-53/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-53/par-1</sup>
  When the Organization commences the operations listed in Article 70, paragraph (1), item (i) for a specified industry upon the designation of that specified industry, where a small and medium-sized enterprise engaged in a business belonging to that specified industry that participates in a retirement allowance savings scheme for employees (hereinafter referred to as a "savings scheme" in this Article) that small and medium-sized enterprises engaged in businesses belonging to that specified industry are then jointly carrying out and that the Minister of Health, Labour and Welfare certifies as conforming to the standards specified by Order of the Ministry of Health, Labour and Welfare either responds to the solicitation under Article 73, paragraph (5) and is deemed under Article 73, paragraph (8) to have concluded a specified-industry retirement allowance mutual aid contract with the Organization, or concludes a specified-industry retirement allowance mutual aid contract with the Organization within one year from the date of commencement of the operations listed in that item for that specified industry, and the employee has become a covered employee, if that small and medium-sized enterprise pays to the Organization within that period an amount specified by Cabinet Order within the range of the amount accumulated in that savings scheme for that covered employee, the number of months specified by Cabinet Order in accordance with that amount is to be aggregated with the specified-industry number of months of paid premiums for that covered employee. In this case, the number of months to be aggregated may not exceed the number of months of the period during which that small and medium-sized enterprise participated in the savings scheme for that employee (or, where the number of months of that period exceeds 72 months, 72 months).
  <sup>machine translation, not official</sup>

---

## Cites
- art-39/par-1: 第三条第三項第一号 → 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-40/par-1: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-41/par-2: 第四項 → 中小企業退職金共済法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-4
- art-41/par-2: 第三十九条 → 中小企業退職金共済法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-39
- art-41/par-3: 前項 → 中小企業退職金共済法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-2
- art-41/par-4: 第七十三条第七項 → 中小企業退職金共済法 第七十三条第七項 (Article 73, paragraph (7)), art-73/par-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-7
- art-41/par-4: 同条第六項 → 中小企業退職金共済法 第七十三条第六項 (Article 73, paragraph (6)), art-73/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-6
- art-41/par-5: 次条第二項第一号 → 中小企業退職金共済法 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-1
- art-41/par-6: 第四項 → 中小企業退職金共済法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-4
- art-41/par-7: 前項 → 中小企業退職金共済法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-6
- art-42/par-1: 次項 → 中小企業退職金共済法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2
- art-42/par-1: 第三項 → 中小企業退職金共済法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-3
- art-42/par-2: 第二号 → 中小企業退職金共済法 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2/item-2
- art-43/par-1: 第一号 → 中小企業退職金共済法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1
- art-43/par-1: 第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-1/item-3: 前号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-2: 前条第二項 → 中小企業退職金共済法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-42/par-2
- art-43/par-2: 前項第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-2: 第三号 → 中小企業退職金共済法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-3
- art-43/par-3: 第一項第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-4: 第一項第一号 → 中小企業退職金共済法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1
- art-43/par-4: 第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-43/par-5: 第十条第二項 → 中小企業退職金共済法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2
- art-44/par-5: この項 → 中小企業退職金共済法 第四十四条第五項 (Article 44, paragraph (5)), art-44/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-5
- art-44/par-5: 前項 → 中小企業退職金共済法 第四十四条第四項 (Article 44, paragraph (4)), art-44/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-44/par-4
- art-45/par-2: 前項 → 中小企業退職金共済法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-45/par-1
- art-45/par-2: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-45/par-2: 次条第一項 → 中小企業退職金共済法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1
- art-45/par-2: 第五十五条第四項 → 中小企業退職金共済法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-4
- art-46/par-1: 第一号 → 中小企業退職金共済法 第四十六条第一項第一号 (Article 46, paragraph (1), item (i)), art-46/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-1
- art-46/par-1: 第二号 → 中小企業退職金共済法 第四十六条第一項第二号 (Article 46, paragraph (1), item (ii)), art-46/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1/item-2
- art-46/par-1: 第四十三条第一項第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-46/par-1: 第五十一条 → 中小企業退職金共済法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-51
- art-46/par-1: 第十条第五項 → 中小企業退職金共済法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-5
- art-46/par-1: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-46/par-1: 第七十四条第一項 → 中小企業退職金共済法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1
- art-46/par-2: 前項 → 中小企業退職金共済法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1
- art-46/par-2: 第四十三条第一項第一号 → 中小企業退職金共済法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-1
- art-46/par-2: 第二号 → 中小企業退職金共済法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1/item-2
- art-46/par-2: 同条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-46/par-3: 前項 → 中小企業退職金共済法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-2
- art-49/par-2: 第四十一条第三項 → 中小企業退職金共済法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-3
- art-49/par-2: 第六項 → 中小企業退職金共済法 第四十一条第六項 (Article 41, paragraph (6)), art-41/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-6
- art-51/par-1: 第五条 → 中小企業退職金共済法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-5
- art-51/par-1: 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-51/par-1: 第八条第四項 → 中小企業退職金共済法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-4
- art-51/par-1: 第十条第五項 → 中小企業退職金共済法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-5
- art-51/par-1: 第十一条 → 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-51/par-1: 第十四条 → 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-51/par-1: 第十五条 → 中小企業退職金共済法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-15
- art-51/par-1: 第十七条の二 → 中小企業退職金共済法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-17-2
- art-51/par-1: 第十九条から第二十一条まで → 中小企業退職金共済法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-19
- art-51/par-1: 第十九条から第二十一条まで → 中小企業退職金共済法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-20
- art-51/par-1: 第十九条から第二十一条まで → 中小企業退職金共済法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-21
- art-51/par-1: 第三十三条 → 中小企業退職金共済法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-33
- art-51/par-1: 第三十四条 → 中小企業退職金共済法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-34
- art-51/par-1: 第三十五条第三項 → 中小企業退職金共済法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-35/par-3
- art-51/par-1: 第三十六条 → 中小企業退職金共済法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-36
- art-51/par-1: 第三十八条 → 中小企業退職金共済法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-38
- art-51/par-1: 第十四条第一項 → 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-51/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-51/par-1: 第四十三条第四項 → 中小企業退職金共済法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-4
- art-52/par-1: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-52/par-1: 第四十一条第二項 → 中小企業退職金共済法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-41/par-2
- art-53/par-1: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-53/par-1: この条 → 中小企業退職金共済法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-53
- art-53/par-1: 第七十三条第五項 → 中小企業退職金共済法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-5
- art-53/par-1: 同条第八項 → 中小企業退職金共済法 第七十三条第八項 (Article 73, paragraph (8)), art-73/par-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-8

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業退職金共済法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/334AC0000000160/20250601_504AC0000000068), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 中小企業退職金共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1775), retrieved 2026-09-23
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-003, 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 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-010, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-010, translated 2026-11-07
- This site's parser, version 225 — 中小企業退職金共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06
