# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第九条 (Supplementary Provisions, Article 9)

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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: 第九条 (Supplementary Provisions, Article 9)（事業年度に関する経過措置） — address `suppl-3561-38/art-9`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3561-38/art-9
- 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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### 第九条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-38/art-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3561-38/art-9</sup>

**第一項**  新組合の最初の事業年度は、新法第七十八条第一項において準用する新法第四十七条の規定にかかわらず、その成立の日に始まり、昭和五十七年三月三十一日に終わるものとする。
<sup>suppl-3561-38/art-9/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3561-38/art-9/par-1</sup>
Notwithstanding Article 47 of the New Act as applied mutatis mutandis pursuant to Article 78, paragraph (1) of the New Act, the first business year of the new Association is to begin on the day of its establishment and end on March 31, 1982.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3561-38/art-9/par-1: 新法第七十八条第一項 → 中小企業退職金共済法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-1
- suppl-3561-38/art-9/par-1: 新法第四十七条 → 中小企業退職金共済法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-47

## 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-3561-38/art-1/par-1
- 中小企業退職金共済法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3561-38/art-12/par-1

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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-20261106T173426-021, 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
