# 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-3611-37/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) — address `suppl-3611-37/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-3611-37/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 suppl-3611-37/art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5 **第一項** 過去勤務掛金が納付されたことのある退職金共済契約の継続被共済者（次項の規定に該当する継続被共済者を除く。）が退職したときにおける退職金の額は、新法第十条第二項並びに第二十一条の四第一項及び第二項の規定にかかわらず、前条第一項第一号中「掛金月額」とあるのは「掛金月額及び過去勤務通算月額」と、「掛金納付月数」とあるのは「掛金納付月数に過去勤務期間の月数を加えた月数」と、同項第二号中「超える掛金月額」とあるのは「超える掛金月額及び過去勤務通算月額」と、「掛金納付月数に応じ」とあるのは「掛金納付月数に過去勤務期間の月数を加えた月数に応じ」として、同項本文の規定により計算した場合に得られる額とする。ただし、当該計算した場合に得られる額が、同項本文の規定により計算して得た額（退職が死亡による場合であつて、当該計算して得た額が納付された掛金の総額に満たないときは、納付された掛金の総額）に納付された過去勤務掛金の総額（過去勤務掛金の納付があつた月数が四十八月であるときは四千九百六十円に、過去勤務掛金の納付があつた月数が六十月であるときは六千八百円に、過去勤務掛金の額を百円で除して得た数を乗じて得た額）を加算した額に満たないときは、当該加算した額とする。 suppl-3611-37/art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-1 The amount of the retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid (excluding a continuing covered employee falling under the following paragraph) retires is, notwithstanding Article 10, paragraph (2) and Article 21-4, paragraphs (1) and (2) of the New Act, the amount obtained when calculated under the main clause of paragraph (1) of the preceding Article, where the phrase "monthly premium" in item (i) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount" and the phrase "number of months of paid premiums" is deemed to be replaced with "number of months obtained by adding the number of months of the past service period to the number of months of paid premiums", and the phrase "monthly premium exceeding 1,200 yen" in item (ii) of that paragraph is deemed to be replaced with "monthly premium and past service monthly amount exceeding 1,200 yen" and the phrase "according to the number of months of paid premiums" is deemed to be replaced with "according to the number of months obtained by adding the number of months of the past service period to the number of months of paid premiums"; provided, however, that where the amount obtained by that calculation is less than the amount obtained by adding the total amount of past service premiums paid (where the number of months for which past service premiums were paid is 48, the amount obtained by multiplying 4,960 yen, and where the number of months for which past service premiums were paid is 60, the amount obtained by multiplying 6,800 yen, by the number obtained by dividing the amount of the past service premium by 100 yen) to the amount calculated under the main clause of paragraph (1) of the preceding Article (where the retirement is due to death and the amount so calculated is less than the total amount of premiums paid, the total amount of premiums paid), that added amount is the amount. machine translation, not official **第二項** 過去勤務掛金が納付されたことのある退職金共済契約の継続被共済者であつて、その者について、退職金共済契約の効力が生じた日（特例申出に係る継続被共済者（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）附則第五条第一項の規定により読み替えて適用する同法による改正後の中小企業退職金共済法第二十一条の二第一項の規定による申出に係る継続被共済者をいう。）にあつては、当該申出をした日）の属する月から五年（過去勤務期間が五年に満たないときは、当該過去勤務期間の年数）を経過する月までの一部の月につき過去勤務掛金が納付されていないものが退職したときにおける退職金の支給については、新法第二十一条の四第二項第二号中「かかわらず、同項本文」とあるのは「かかわらず、中小企業退職金共済法の一部を改正する法律（昭和六十一年法律第三十七号）附則第四条第一項本文」と、「、掛金納付月数」とあるのは「、掛金納付月数（同法附則第五条第二項に規定する特例申出に係る継続被共済者にあつては、当該申出をした日の属する月以後の期間に係る掛金納付月数）」と、「額は、同項本文」とあるのは「額は、同法附則第四条第一項本文」として、同項の規定を適用する。 suppl-3611-37/art-5/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2 With regard to the payment of a retirement allowance when a continuing covered employee under a retirement allowance mutual aid contract for which past service premiums have been paid, for whom past service premiums have not been paid for some of the months from the month that includes the date on which the retirement allowance mutual aid contract took effect (for a continuing covered employee relating to a special request (meaning a continuing covered employee relating to a request under Article 21-2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980), as applied with replacement of terms pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)), the day on which that request was made) through the month in which five years (where the past service period is less than five years, the number of years of that past service period) pass, retires, Article 21-4, paragraph (2) of the New Act applies, in item (ii) of that paragraph, with the phrase "notwithstanding, the main clause of that paragraph" deemed to be replaced with "notwithstanding, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986)", the phrase ", the number of months of paid premiums" deemed to be replaced with ", the number of months of paid premiums (for a continuing covered employee relating to a special request prescribed in Article 5, paragraph (2) of the Supplementary Provisions of that Act, the number of months of paid premiums for the period on or after the month that includes the day on which that request was made)", and the phrase "the amount is, the main clause of that paragraph" deemed to be replaced with "the amount is, the main clause of Article 4, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 施行日前に効力を生じた退職金共済契約で過去勤務掛金が納付されたことのあるものが施行日以後に解除されたときにおける解約手当金の支給に関する新法第二十一条の四第三項の規定の適用については、同項第二号イ中「第一項の規定に該当する被共済者」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（昭和六十一年法律第三十七号。以下「昭和六十一年改正法」という。）附則第五条第一項の規定に該当する継続被共済者」と、「前項の規定に該当する被共済者」とあるのは「同条第二項の規定に該当する継続被共済者」と、「同項第二号」とあるのは「同項の規定により読み替えて適用する前項第二号」と、同号ロ中「掛金納付月数（第一項の規定に該当する被共済者」とあるのは「掛金月額（千二百円を超える掛金月額にあつては、千二百円）を百円ごとに区分し、当該区分ごとに、当該区分に係る掛金納付月数に応じ（昭和六十一年改正法附則第五条第一項の規定に該当する継続被共済者」と、「にあつては、」とあるのは「にあつては、掛金月額及び過去勤務通算月額（千二百円を超える掛金月額及び過去勤務通算月額にあつては、千二百円）を百円ごとに区分し、当該区分ごとに、当該区分に係る」と、「月数）に応じ」とあるのは「月数に応じ）」と、「得た金額」とあるのは「得た金額の十二分の一の金額の合算額（その金額に一円未満の端数があるときは、これを切り捨てるものとする。）」とする。 suppl-3611-37/art-5/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-3 With regard to the application of Article 21-4, paragraph (3) of the New Act to the payment of a cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which past service premiums have been paid is cancelled on or after the Effective Date, in item (ii), (a) of that paragraph, the phrase "a covered employee falling under paragraph (1)" is deemed to be replaced with "a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 37 of 1986; hereinafter referred to as the "1986 Amendment Act")", the phrase "a covered employee falling under the preceding paragraph" is deemed to be replaced with "a continuing covered employee falling under paragraph (2) of that Article", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with replacement of terms pursuant to that paragraph", and, in (b) of that item, the phrase "the number of months of paid premiums (a covered employee falling under paragraph (1)" is deemed to be replaced with "the monthly premium (1,200 yen for a monthly premium exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, according to the number of months of paid premiums relating to that category (a continuing covered employee falling under Article 5, paragraph (1) of the Supplementary Provisions of the 1986 Amendment Act", the phrase "in the case of," is deemed to be replaced with "in the case of, the monthly premium and past service monthly amount (1,200 yen for a monthly premium and past service monthly amount exceeding 1,200 yen) divided into categories of 100 yen each, and, for each category, the", the phrase "months) according to" is deemed to be replaced with "months according to)", and the phrase "the amount obtained" is deemed to be replaced with "the total of one twelfth of the amount obtained (if that total has a fraction of less than one yen, the fraction is rounded down)". machine translation, not official --- ## Cites - suppl-3611-37/art-5/par-1: 次項 → 中小企業退職金共済法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-37/art-5/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2 - suppl-3611-37/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-3611-37/art-5/par-1: 前条第一項第一号 → 中小企業退職金共済法 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3611-37/art-4/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-1 - suppl-3611-37/art-5/par-1: 同項第二号 → 中小企業退職金共済法 附則第四条第一項第二号 (Supplementary Provisions, Article 4, paragraph (1), item (ii)), suppl-3611-37/art-4/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1/item-2 - suppl-3611-37/art-5/par-1: 同項 → 中小企業退職金共済法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3611-37/art-4/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1 - suppl-3611-37/art-5/par-2: 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）附則第五条第一項 → 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-3551-45/art-5/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3551-45/art-5/par-1 - suppl-3611-37/art-5/par-2: 中小企業退職金共済法の一部を改正する法律（昭和六十一年法律第三十七号）附則第四条第一項 → 中小企業退職金共済法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3611-37/art-4/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-4/par-1 - suppl-3611-37/art-5/par-2: 同法附則第五条第二項 → 中小企業退職金共済法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-37/art-5/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2 - suppl-3611-37/art-5/par-3: 中小企業退職金共済法の一部を改正する法律（昭和六十一年法律第三十七号。以下「昭和六十一年改正法」という。）附則第五条第一項 → 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-3611-37/art-5/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-1 - suppl-3611-37/art-5/par-3: 同条第二項 → 中小企業退職金共済法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3611-37/art-5/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第五条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-1 - 中小企業退職金共済法 附則第五条第二項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-2 - 中小企業退職金共済法 附則第五条第三項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-5/par-3 - 中小企業退職金共済法 附則第六条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-6/par-1 - 中小企業退職金共済法 附則第十条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-3611-37/art-10/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-20261106T173426-022, 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