# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号 - English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（従前の積立事業についての取扱い） — address `suppl-3391-107/art-2` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-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. --- ### 第二条（従前の積立事業についての取扱い） — Treatment of Previous Savings Schemes caption: machine translation, not official suppl-3391-107/art-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2 **第一項** この法律の施行の際現に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。）で労働省令で定める基準に適合すると労働大臣が認定するものに参加している中小企業者が、この法律の施行後一年以内に、当該従業員を被共済者として退職金共済契約を締結し、当該従業員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、附則別表の上欄に定める金額に当該退職金共済契約の効力が生じた日における掛金月額を百円で除した数を乗じて得た金額を事業団に納付したときは、同表の下欄に定める月数を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こえるときは、七十二月）をこえることができない。 suppl-3391-107/art-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2/par-1 Where a small and medium-sized enterprise that, at the time this Act comes into effect, participates in a retirement allowance savings scheme for employees that small and medium-sized enterprises are then jointly carrying out (hereinafter referred to as a "savings scheme" in this Article) and that the Minister of Labour certifies as conforming to the standards specified by Order of the Ministry of Labour concludes, within one year after this Act comes into effect, a retirement allowance mutual aid contract naming those employees as covered employees, and pays to the Corporation, within the range of the amount accumulated in that savings scheme for those employees, the amount obtained by multiplying the amount specified in the left-hand column of the Appended Table of the Supplementary Provisions by the number obtained by dividing the monthly premium on the day on which that retirement allowance mutual aid contract took effect by 100 yen, the number of months specified in the right-hand column of that table is to be aggregated with the number of months of paid premiums. In this case, the number of months to be aggregated may not exceed the number of months of the period during which the small and medium-sized enterprise participated in the savings scheme for those employees (or, where the number of months of that period exceeds 72 months, 72 months). machine translation, not official **第二項** 労働大臣は、前項の規定により積立事業の認定の基準に関する労働省令を定めようとするときは、大蔵大臣及び通商産業大臣と協議しなければならない。 suppl-3391-107/art-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2/par-2 When the Minister of Labour intends to establish, pursuant to the provisions of the preceding paragraph, an Order of the Ministry of Labour concerning the standards for certification of savings schemes, the Minister must consult the Minister of Finance and the Minister of International Trade and Industry. machine translation, not official --- ## Cites - suppl-3391-107/art-2/par-1: この条 → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-3391-107/art-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2 - suppl-3391-107/art-2/par-2: 前項 → 中小企業退職金共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3391-107/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第二条第一項（従前の積立事業についての取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2/par-1 - 中小企業退職金共済法 附則第二条第二項（従前の積立事業についての取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3391-107/art-2/par-2 - 中小企業退職金共済法 附則第二項（経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3481-115/par-2 - 中小企業退職金共済法 附則第五条第一項（過去勤務期間の通算に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1 - 中小企業退職金共済法 附則第七条第一項（従前の積立事業についての取扱い） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業退職金共済法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/334AC0000000160/20250601_504AC0000000068), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 中小企業退職金共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1775), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-010, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-018, 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