# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（特例被共済者に係る退職金等に関する経過措置） — address `suppl-3501-40/art-5` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5 - 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. --- ### 第五条（特例被共済者に係る退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc. for Special-Case Covered Employees caption: machine translation, not official suppl-3501-40/art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5 **第一項** 施行日から昭和五十一年十二月一日までの期間（以下「暫定期間」という。）内に新法第九条の規定により掛金月額が増加された退職金共済契約（附則第二条第四項の規定により同条第一項本文に規定する期間の満了の時に掛金月額が八百円に増加されたものとみなされた退職金共済契約を含む。）の被共済者であつて、当該被共済者に係る掛金の納付があつた月数が二十四月以上であり、かつ、当該増加後の掛金月額による掛金の納付があつた月数が二十四月未満であるもの（以下「特例被共済者」という。）が退職したときにおける退職金の額は、新法第十条第二項（前条の規定に該当する者にあつては、同条。以下同じ。）の規定にかかわらず、次の各号により計算して得た額の合算額とする。ただし、当該合算額が新法第十条第二項の規定により計算して得た額に達しない場合は、この限りでない。 suppl-3501-40/art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1 The amount of the retirement allowance when a special-case covered employee retires is, notwithstanding Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter), the total of the amounts calculated under each of the following items; provided, however, that this does not apply where that total does not reach the amount calculated under Article 10, paragraph (2) of the New Act. Here, a "special-case covered employee" (hereinafter referred to as a "special-case covered employee") means a covered employee under a retirement allowance mutual aid contract whose monthly premium was increased pursuant to Article 9 of the New Act during the period from the Effective Date to December 1, 1976 (hereinafter referred to as the "interim period") (including a retirement allowance mutual aid contract whose monthly premium is deemed to have been increased to 800 yen at the time of expiry of the period prescribed in the main clause of Article 2, paragraph (1) pursuant to Article 2, paragraph (4) of the Supplementary Provisions), whose number of months for which premiums were paid is 24 or more, and whose number of months for which premiums were paid at the monthly premium after that increase is less than 24. machine translation, not official **一** 暫定期間内における特例被共済者に係る掛金月額の増加がなかつたものとした場合における掛金月額について、新法第十条第二項の規定により計算して得た額 suppl-3501-40/art-5/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1/item-1 the amount calculated under Article 10, paragraph (2) of the New Act, with respect to the monthly premium on the assumption that there had been no increase in the monthly premium of the special-case covered employee during the interim period; machine translation, not official **二** 暫定期間内における掛金月額の増加額について、その百円ごとに、百円にその増加額に係る掛金の納付があつた月数を乗じて得た額 suppl-3501-40/art-5/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1/item-2 for each 100 yen of the amount of increase in the monthly premium during the interim period, the amount obtained by multiplying 100 yen by the number of months for which premiums were paid on that amount of increase. machine translation, not official **第二項** 前項の規定は、同項の退職金共済契約が解除されたことに伴い特例被共済者に支給される解約手当金の額について準用する。この場合において、同項中「新法第十条第二項（前条の規定に該当する者にあつては、同条。以下同じ。）」及び「新法第十条第二項」とあるのは、「新法第十三条第四項」と読み替えるものとする。 suppl-3501-40/art-5/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the amount of the cancellation refund paid to a special-case covered employee in connection with the cancellation of the retirement allowance mutual aid contract referred to in that paragraph. In this case, the phrases "Article 10, paragraph (2) of the New Act (for a person falling under the provisions of the preceding Article, that Article; the same applies hereinafter)" and "Article 10, paragraph (2) of the New Act" in that paragraph are deemed to be replaced with "Article 13, paragraph (4) of the New Act". machine translation, not official --- ## Cites - suppl-3501-40/art-5/par-1: 新法第九条 → 中小企業退職金共済法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9 - suppl-3501-40/art-5/par-1: 附則第二条第四項 → 中小企業退職金共済法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3501-40/art-2/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-2/par-4 - suppl-3501-40/art-5/par-1: 同条第一項 → 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-3501-40/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-2/par-1 - suppl-3501-40/art-5/par-1: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-1: 前条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-40/art-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-4 - suppl-3501-40/art-5/par-1/item-1: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-2: 前項 → 中小企業退職金共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3501-40/art-5/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/par-1 - suppl-3501-40/art-5/par-2: 新法第十条第二項 → 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 - suppl-3501-40/art-5/par-2: 前条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-3501-40/art-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 附則第五条第二項（特例被共済者に係る退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3501-40/art-5/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-20261106T173426-019, 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