# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（国の補助に関する経過措置） — address `suppl-3551-45/art-8` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-8 - 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. --- ### 第八条（国の補助に関する経過措置） — Transitional Measures Concerning the State Subsidy caption: machine translation, not official suppl-3551-45/art-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-8 **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「別表第一の第二欄」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（昭和五十五年法律第四十五号）による改正前の別表第一の中欄」とする。 suppl-3551-45/art-8/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-8/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 "the second column of Appended Table 1" in that item is deemed to be replaced with "the middle column of Appended Table 1 prior to the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)". machine translation, not official **第二項** 継続被共済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第二欄に定める金額」とあるのは「千二百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つき、掛金の納付があつた月数に応じ別表第一の第二欄に定める金額の十二分の一の金額」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、「乗じて得た額」とあるのは「乗じて得た額の合計額から、八百円を超え千二百円以下の掛金月額について、その百円ごとに、中小企業退職金共済法の一部を改正する法律附則第四条第一項第一号ロの規定の例により計算して得た金額の合計額を減じて得た額（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。）」とする。 suppl-3551-45/art-8/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-8/par-2 With regard to the application of Article 95, item (i) of the New Act to a continuing covered employee, 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 second 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 1,200 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 twelfth of the amount specified in the second column of Appended Table 1 according to the number of months for which premiums were paid", 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", and the phrase "the amount obtained by multiplying" is deemed to be replaced with "the amount obtained by subtracting, from the total amount of the amounts obtained by multiplying, the total amount of the amounts calculated, for each 100 yen of a monthly premium exceeding 800 yen and 1,200 yen or less, in accordance with Article 4, paragraph (1), item (i), (b) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (if the amount has a fraction of less than one yen, it is rounded up to one yen)". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 附則第九条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-9/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-20261106T173426-019, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-020, 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