# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41. 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: 附　則 (Supplementary Provisions) — address `suppl-3451-41` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41 - 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. --- ## 附　則 昭和四五年五月一日法律第四一号 suppl-3451-41 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3451-41/art-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-1 **第一項** この法律は、昭和四十五年十二月一日から施行する。ただし、第十条第二項にただし書を加える改正規定及び第八十二条の改正規定並びに附則第三条の規定は、公布の日から施行する。 suppl-3451-41/art-1/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-1/par-1 This Act comes into effect on December 1, 1970; provided, however, that the provisions amending Article 10, paragraph (2) to add a proviso, the provisions amending Article 82, and the provisions of Article 3 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第三条（退職金に関する経過措置） — Transitional Measures Concerning Retirement Allowances caption: machine translation, not official suppl-3451-41/art-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-3 **第一項** 新法第十条第二項ただし書及び第八十二条第一項ただし書の規定は、第十条第二項にただし書を加える改正規定及び第八十二条の改正規定の施行の日以後に死亡した者に係る退職金について適用し、同日前に死亡した者に係る退職金については、なお従前の例による。 suppl-3451-41/art-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-3/par-1 The provisions of the proviso to Article 10, paragraph (2) and the proviso to Article 82, paragraph (1) of the New Act apply to retirement allowances for persons who die on or after the date of enforcement of the provisions amending Article 10, paragraph (2) to add a proviso and the provisions amending Article 82, and the provisions then in force continue to govern retirement allowances for persons who die before that date. machine translation, not official ### 第四条 suppl-3451-41/art-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-4 **第一項** 新法第十条第二項各号及び別表第一の規定は、施行日以後に退職した者に係る退職金について適用し、同日前に退職した者に係る退職金については、なお従前の例による。 suppl-3451-41/art-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-4/par-1 The provisions of the items of Article 10, paragraph (2) and Appended Table 1 of the New Act apply to retirement allowances for persons who retire on or after the Effective Date, and the provisions then in force continue to govern retirement allowances for persons who retire before that date. machine translation, not official ### 第五条 suppl-3451-41/art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-5 **第一項** 四百円未満の掛金月額により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、施行日以後に退職したものに係る退職金の額は、新法第十条第二項の規定にかかわらず、次の各号により計算して得た金額（その金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。）の合算額とする。ただし、退職が死亡による場合であつて、当該合算額が納付された掛金の総額に満たないときにおける退職金の額は、納付された掛金の総額に相当する額とする。 suppl-3451-41/art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-5/par-1 The amount of the retirement allowance for a covered employee under a retirement allowance mutual aid contract under which premiums have at any time been paid at a monthly premium of less than 400 yen, who retires on or after the Effective Date, is, notwithstanding Article 10, paragraph (2) of the New Act, the total of the amounts calculated under each of the following items (if the amount has a fraction of less than one yen, it is rounded up to one yen); provided, however, that where the retirement is due to death and that total is less than the total amount of premiums paid, the amount of the retirement allowance is the amount equivalent to the total amount of premiums paid. machine translation, not official **一** 四百円以下の掛金月額について、その百円ごとに、掛金の納付があつた月数に応じ新法別表第一の中欄に定める金額の四分の一の金額（掛金の納付があつた月数のうちに当該共済契約者が中小企業者以外の事業主であつた期間に係るものがあるときは、掛金の納付があつた月数に応じ同表の下欄に定める金額に、中小企業者であつた期間に係る掛金の納付があつた月数に応じ同表の中欄に定める金額の四分の一の金額からその下欄に定める金額を減じて得た額を加算した金額） suppl-3451-41/art-5/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-5/par-1/item-1 for each 100 yen of a monthly premium of 400 yen or less, one quarter of the amount specified in the middle column of Appended Table 1 of the New Act according to the number of months for which premiums were paid (where, among the number of months for which premiums were paid, there are months relating to a period during which the mutual aid policyholder was an employer other than a small and medium-sized enterprise, the amount obtained by adding, to the amount specified in the right-hand column of that table according to the number of months for which premiums were paid, the amount obtained by subtracting the amount specified in the right-hand column from one quarter of the amount specified in the middle column of that table according to the number of months for which premiums were paid relating to the period during which the mutual aid policyholder was a small and medium-sized enterprise); machine translation, not official **二** 四百円をこえる掛金月額について、その百円ごとに、掛金の納付があつた月数に応じ同表の下欄に定める金額 suppl-3451-41/art-5/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-5/par-1/item-2 for each 100 yen of a monthly premium exceeding 400 yen, the amount specified in the right-hand column of that table according to the number of months for which premiums were paid. machine translation, not official ### 第六条（国の補助に関する経過措置） — Transitional Measures Concerning the State Subsidy caption: machine translation, not official suppl-3451-41/art-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-6 **第一項** 施行日前に退職した者に関する新法第九十五条第一号の規定の適用については、同号中「別表第一」とあるのは、「中小企業退職金共済法の一部を改正する法律（昭和四十五年法律第四十一号）による改正前の別表第一」とする。 suppl-3451-41/art-6/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-6/par-1 With regard to the application of Article 95, item (i) of the New Act to a person who retired before the Effective Date, the phrase "Appended Table 1" in that item is deemed to be replaced with "Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 41 of 1970)". machine translation, not official **第二項** 前条に規定する者に関する新法第九十五条第一号の規定の適用については、同号中「係るものに限る。以下この号において同じ」とあるのは「係るものに限る」と、「掛金納付月数に応じ別表第一の中欄に定める金額」とあるのは「四百円以下の掛金月額について、その百円ごとに、その掛金の納付があつた月数（共済契約者が中小企業者であつた期間に係るものに限る。以下同じ。）が三十六月以上であるものに関し、掛金の納付があつた月数に応じ別表第一の中欄に定める金額の四分の一の金額」と、「掛金納付月数が」とあるのは「掛金の納付があつた月数が」とする。 suppl-3451-41/art-6/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-6/par-2 With regard to the application of Article 95, item (i) of the New Act to a person prescribed in the preceding Article, the phrase "limited to those relating to; the same applies hereinafter in this item" in that item is deemed to be replaced with "limited to those relating to", the phrase "the amount specified in the middle column of Appended Table 1 according to the number of months of paid premiums" is deemed to be replaced with "for each 100 yen of a monthly premium of 400 yen or less, with respect to those for which the number of months for which premiums were paid (limited to those relating to a period during which the mutual aid policyholder was a small and medium-sized enterprise; the same applies hereinafter) is 36 or more, one quarter of the amount specified in the middle column of Appended Table 1 according to the number of months for which premiums were paid", and the phrase "the number of months of paid premiums is" is deemed to be replaced with "the number of months for which premiums were paid is". machine translation, not official --- ## Cites - suppl-3451-41/art-1/par-1: 附則第三条 → 中小企業退職金共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-3451-41/art-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-3 - suppl-3451-41/art-6/par-2: 前条 → 中小企業退職金共済法 附則第五条 (Supplementary Provisions, Article 5), suppl-3451-41/art-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-1/par-1 - 中小企業退職金共済法 附則第六条第二項（国の補助に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3451-41/art-6/par-2 --- ## 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-20261106T173426-018, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-019, 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