# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（退職金等に関する経過措置） — address `suppl-4021-39/art-4` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4 - 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. --- ### 第四条（退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc. caption: machine translation, not official suppl-4021-39/art-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4 **第一項** 新法第十条第二項及び第三項並びに第二十一条の四第一項及び第二項（第一号を除く。）の規定は、施行日以後に効力を生じた退職金共済契約の被共済者が退職した場合における退職金の額について適用し、施行日前に効力を生じた退職金共済契約の被共済者が退職した場合（第四項の規定の適用がある場合を除く。）における退職金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1 The provisions of Article 10, paragraphs (2) and (3) and Article 21-4, paragraphs (1) and (2) (excluding item (i)) of the New Act apply to the amount of a retirement allowance in the case where a covered employee under a retirement allowance mutual aid contract that took effect on or after the Effective Date retires, and the amount of a retirement allowance in the case where a covered employee under a retirement allowance mutual aid contract that took effect before the Effective Date retires (excluding the case where the provisions of paragraph (4) apply) is as provided in the following items. machine translation, not official **一** 施行日前に退職した被共済者に係る退職金の額については、なお従前の例による。 suppl-4021-39/art-4/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-1 The provisions then in force continue to govern the amount of a retirement allowance relating to a covered employee who retired before the Effective Date; machine translation, not official **二** 施行日以後に退職した被共済者のうち、その者について過去勤務掛金が納付されたことのない者に係る退職金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date, and for whom a past service premium has never been paid, is as provided in the following: machine translation, not official **イ** 施行日以後に施行日前における当該被共済者に係る掛金月額の最高額（以下「旧最高掛金月額」という。）を超える額の掛金の納付がなかった退職金共済契約の被共済者に係る退職金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-1/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-1 The amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the highest monthly premium relating to that covered employee before the Effective Date (hereinafter referred to as the "former highest monthly premium") is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する被共済者以外の被共済者に係る退職金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-1/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2 The amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、新法第十条第二項第一号中「掛金月額を千円ごとに」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（平成二年法律第三十九号）附則第四条第一項第二号ロ（２）に規定する旧最高掛金月額（以下「旧最高掛金月額」という。）を超える掛金月額につきその超える額を百円ごとに」と、「別表第一の下欄に定める金額」とあるのは「別表第一の下欄に定める金額の十分の一の金額」と、「千円に」とあるのは「百円に」と、同項第二号中「千円」とあるのは「百円」と、同項第三号中「別表第二の下欄に定める金額」とあるのは「別表第二の下欄に定める金額の十分の一の金額」と、「月数となる月」とあるのは「月数となる月（平成四年四月以後の月に限る。）」と、「各月分の掛金」とあるのは「各月分の掛金のうち旧最高掛金月額を超える部分」として、同項の規定を適用した場合に得られる額 suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act are applied with the phrase "monthly premium for each 1,000 yen" in item (i) of that paragraph deemed to be replaced with "excess amount of a monthly premium exceeding the former highest monthly premium prescribed in Article 4, paragraph (1), item (ii), (b), (2) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) (hereinafter referred to as the "former highest monthly premium") for each 100 yen", the phrase "amount specified in the lower column of Appended Table 1" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 1", the phrase "1,000 yen" with "100 yen", the phrase "1,000 yen" in item (ii) of that paragraph with "100 yen", in item (iii) of that paragraph the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium"; machine translation, not official **三** 施行日以後に退職した被共済者のうち、その者について過去勤務掛金が納付されたことのある者（次号の規定に該当する被共済者を除く。）に係る退職金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 The amount of a retirement allowance relating to a covered employee who retired on or after the Effective Date and for whom a past service premium has been paid (excluding a covered employee falling under the following item) is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約の被共済者に係る退職金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-1/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-1 The amount of a retirement allowance relating to a covered employee under a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する被共済者以外の被共済者に係る退職金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-1/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2 The amount of a retirement allowance relating to a covered employee other than the covered employee prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、新法第十条第二項各号列記以外の部分中「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「千円に区分掛金納付月数」とあるのは「百円に特定区分掛金納付月数（旧最高掛金月額を超える掛金月額につきその超える額を百円ごとに順次区分した場合における各区分ごとの当該区分に係る掛金の納付があつた月数をいう。次号において同じ。）」と、同項第三号中「区分掛金納付月数」とあるのは「特定区分掛金納付月数」と、「別表第二の下欄に定める金額」とあるのは「別表第二の下欄に定める金額の十分の一の金額」と、「掛金納付月数が」とあるのは「労働省令で定めるところにより掛金納付月数と過去勤務期間の月数を通算した月数が」と、「月数となる月」とあるのは「月数となる月（平成四年四月以後の月に限る。）」と、「各月分の掛金」とあるのは「各月分の掛金のうち旧最高掛金月額を超える部分」として、同項（第一号を除く。）の規定を適用した場合に得られる額 suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount obtained when the provisions of Article 10, paragraph (2) of the New Act (excluding item (i) of that paragraph) are applied with the phrase "number of months of paid premiums" in the part of Article 10, paragraph (2) of the New Act preceding the items deemed to be replaced with "number of months of paid premiums plus the number of months of the past service period", the phrase "1,000 yen and the number of months of paid premiums per bracket" in item (ii) of that paragraph with "100 yen and the specified number of months of paid premiums per bracket (meaning, where the excess amount of a monthly premium exceeding the former highest monthly premium is successively divided into brackets of 100 yen, the number of months for which premiums relating to each bracket have been paid, for each such bracket; the same applies in the following item)", in item (iii) of that paragraph the phrase "number of months of paid premiums per bracket" with "specified number of months of paid premiums per bracket", the phrase "amount specified in the lower column of Appended Table 2" with "amount equal to one-tenth of the amount specified in the lower column of Appended Table 2", the phrase "number of months of paid premiums is" with "number of months obtained by aggregating the number of months of paid premiums and the number of months of the past service period, as provided by Order of the Ministry of Labour, is", the phrase "month in which the number of months is reached" with "month in which the number of months is reached (limited to a month on or after April 1992)", and the phrase "premium for each month" with "part of the premium for each month that exceeds the former highest monthly premium"; machine translation, not official **四** 施行日以後に退職した被共済者のうち、その者について過去勤務掛金が納付されたことのある者であって、退職金共済契約の効力が生じ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に係る退職金の額については、新法第二十一条の四第二項第二号ロ及びハ中「第十条第二項の規定により算定した額」とあるのは、「過去勤務掛金が納付されたことがないものとして中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）附則第四条第一項第二号の規定を適用した場合に得られる額」として、同項の規定を適用した場合に得られる額とする。 suppl-4021-39/art-4/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 With respect to the amount of a retirement allowance relating to a covered employee, among covered employees who retire on or after the Effective Date, for whom a past service premium has been paid and for whom a past service premium has not been paid for some of the months from the month containing the day on which the retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), it is the amount obtained when the provisions of Article 21-4, paragraph (2) of the New Act are applied with the phrase "amount calculated pursuant to the provisions of Article 10, paragraph (2)" in Article 21-4, paragraph (2), item (ii), (b) and (c) of the New Act deemed to be replaced with "amount obtained when the provisions of Article 4, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 39 of 1990) are applied on the assumption that no past service premium has ever been paid". machine translation, not official **第二項** 新法第十条の二から第十条の四までの規定は、施行日以後に退職した者に係る退職金の支給について適用し、施行日前に退職した者に係る退職金の支給については、なお従前の例による。 suppl-4021-39/art-4/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-2 The provisions of Articles 10-2 through 10-4 of the New Act apply to the payment of a retirement allowance relating to a person who retires on or after the Effective Date, and the provisions then in force continue to govern the payment of a retirement allowance relating to a person who retired before the Effective Date. machine translation, not official **第三項** 新法第十三条第三項（解約手当金の額に係る部分に限る。）及び第二十一条の四第三項第二号の規定は、施行日以後に効力を生じた退職金共済契約が解除された場合における解約手当金の額について適用し、その他の場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3 The provisions of Article 13, paragraph (3) of the New Act (limited to the part relating to the amount of the cancellation refund) and Article 21-4, paragraph (3), item (ii) of the New Act apply to the amount of the cancellation refund where a retirement allowance mutual aid contract that took effect on or after the Effective Date is cancelled, and the amount of the cancellation refund in other cases is as provided in the following items. machine translation, not official **一** 施行日前に退職金共済契約が解除された場合における解約手当金の額については、なお従前の例による。 suppl-4021-39/art-4/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-1 The provisions then in force continue to govern the amount of the cancellation refund where a retirement allowance mutual aid contract is cancelled before the Effective Date; machine translation, not official **二** 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ないものが施行日以後に解除された場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2 The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has never been paid is cancelled on or after the Effective Date is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約に係る解約手当金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-1 The amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する退職金共済契約以外の退職金共済契約に係る解約手当金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2 The amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、労働省令で定めるところにより、第一項第二号ロ（２）の規定の例により算定した額 suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (ii), (b), (2); machine translation, not official **三** 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（次号の規定に該当するものを除く。）が施行日以後に解除された場合における解約手当金の額については、次に定めるところによる。 suppl-4021-39/art-4/par-3/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3 The amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Effective Date and for which a past service premium has been paid (excluding one falling under the provisions of the following item) is cancelled on or after the Effective Date is as provided in the following: machine translation, not official **イ** 施行日以後に旧最高掛金月額を超える額の掛金の納付がなかった退職金共済契約に係る解約手当金の額は、政令で定めるところにより、従前の算定方法により算定した額とする。 suppl-4021-39/art-4/par-3/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-1 The amount of the cancellation refund relating to a retirement allowance mutual aid contract for which, on or after the Effective Date, no premium has been paid in an amount exceeding the former highest monthly premium is to be the amount calculated by the previous calculation method, as provided by Cabinet Order; machine translation, not official **ロ** イに規定する退職金共済契約以外の退職金共済契約に係る解約手当金の額は、次の（１）及び（２）に定める額を合算して得た額とする。 suppl-4021-39/art-4/par-3/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2 The amount of the cancellation refund relating to a retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in (a) is to be the amount obtained by adding together the amounts provided for in (1) and (2) below: machine translation, not official **（１）** 各月分の掛金のうち旧最高掛金月額を超える額により納付された掛金は旧最高掛金月額に相当する額により納付されたものとして、政令で定めるところにより、従前の算定方法により算定した額 suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-1 The amount calculated by the previous calculation method, as provided by Cabinet Order, on the basis that, of the premiums for each month, a premium paid in an amount exceeding the former highest monthly premium is deemed to have been paid in an amount equivalent to the former highest monthly premium; machine translation, not official **（２）** 旧最高掛金月額を超える額により納付された掛金のうち旧最高掛金月額を超える部分につき、労働省令で定めるところにより、第一項第三号ロ（２）の規定の例により算定した額 suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 With respect to the part of a premium paid in an amount exceeding the former highest monthly premium that exceeds the former highest monthly premium, the amount calculated, as provided by Order of the Ministry of Labour, in accordance with the provisions of paragraph (1), item (iii), (b), (2); machine translation, not official **四** 施行日前に効力を生じた退職金共済契約のうち、過去勤務掛金が納付されたことのある退職金共済契約であって、当該退職金共済契約の効力が生じ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に係る解約手当金の額については、第一項第四号の規定を準用する。この場合において、同号中「附則第四条第一項第二号」とあるのは、「附則第四条第三項第二号」と読み替えるものとする。 suppl-4021-39/art-4/par-3/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 With respect to the amount of the cancellation refund relating to a retirement allowance mutual aid contract, among retirement allowance mutual aid contracts that took effect before the Effective Date, for which a past service premium has been paid and for which a past service premium has not been paid for some of the months from the month containing the day on which that retirement allowance mutual aid contract took effect through the month in which five years elapse (where the past service period is less than five years, the number of years of that past service period), the provisions of paragraph (1), item (iv) apply mutatis mutandis. In this case, the phrase "Article 4, paragraph (1), item (ii) of the Supplementary Provisions" in that item is deemed to be replaced with "Article 4, paragraph (3), item (ii) of the Supplementary Provisions". machine translation, not official **第四項** 施行日以後に効力を生じた退職金共済契約（以下「新契約」という。）について施行日前に効力を生じた退職金共済契約（以下「旧契約」という。）に係る掛金納付月数を新法第十四条の規定により通算する場合における新法第十条第二項（新法第十三条第三項において準用する場合を含む。）の規定の適用については、新法第十条第二項第三号ロ中「月数となる月」とあるのは、「月数となる月（平成四年四月以後の月に限る。）」とする。 suppl-4021-39/art-4/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-4 With respect to the application of Article 10, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 13, paragraph (3) of the New Act) in the case where, for a retirement allowance mutual aid contract that took effect on or after the Effective Date (hereinafter referred to as a "new contract"), the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the Effective Date (hereinafter referred to as an "old contract") is aggregated pursuant to Article 14 of the New Act, the phrase "month in which the number of months is reached" in Article 10, paragraph (2), item (iii), (b) of the New Act is deemed to be replaced with "month in which the number of months is reached (limited to a month on or after April 1992)". machine translation, not official --- ## Cites - suppl-4021-39/art-4/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-4021-39/art-4/par-1: 第三項 → 中小企業退職金共済法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-3 - suppl-4021-39/art-4/par-1: 第四項 → 中小企業退職金共済法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4021-39/art-4/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-4 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 新法第十条第二項第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）附則第四条第一項第二号 → 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項第二号 → 中小企業退職金共済法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-2 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3 - suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2: 同項 → 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-4021-39/art-4/par-1/item-3: 次号 → 中小企業退職金共済法 附則第四条第一項第四号 (Supplementary Provisions, Article 4, paragraph (1), item (iv)), suppl-4021-39/art-4/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 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-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 同項第二号 → 中小企業退職金共済法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-2 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 次号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3 - suppl-4021-39/art-4/par-1/item-3/sub-2/sub2-2: 第一号 → 中小企業退職金共済法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-1 - suppl-4021-39/art-4/par-1/item-4: 勤務掛金が納付されたことがないものとして中小企業退職金共済法の一部を改正する法律（平成二年法律第三十九号）附則第四条第一項第二号 → 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2: 第一項第二号 → 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-3: 次号 → 中小企業退職金共済法 附則第四条第三項第四号 (Supplementary Provisions, Article 4, paragraph (3), item (iv)), suppl-4021-39/art-4/par-3/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 - suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2: 第一項第三号 → 中小企業退職金共済法 附則第四条第一項第三号 (Supplementary Provisions, Article 4, paragraph (1), item (iii)), suppl-4021-39/art-4/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 - suppl-4021-39/art-4/par-3/item-4: 第一項第四号 → 中小企業退職金共済法 附則第四条第一項第四号 (Supplementary Provisions, Article 4, paragraph (1), item (iv)), suppl-4021-39/art-4/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - suppl-4021-39/art-4/par-3/item-4: 附則第四条第一項第二号 → 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-4021-39/art-4/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2 - suppl-4021-39/art-4/par-3/item-4: 附則第四条第三項第二号 → 中小企業退職金共済法 附則第四条第三項第二号 (Supplementary Provisions, Article 4, paragraph (3), item (ii)), suppl-4021-39/art-4/par-3/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2 - suppl-4021-39/art-4/par-4: 新法第十四条 → 中小企業退職金共済法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-14 - suppl-4021-39/art-4/par-4: 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-4021-39/art-4/par-4: 新法第十条第二項第三号 → 中小企業退職金共済法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-10/par-2/item-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第四条第一項（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1 - 中小企業退職金共済法 附則第四条第一項第二号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-2/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第一項第三号（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-3 - 中小企業退職金共済法 附則第四条第一項第四号（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-1/item-4 - 中小企業退職金共済法 附則第四条第三項第二号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-2/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第三項第三号（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3 - 中小企業退職金共済法 附則第四条第三項第三号ロ（２）（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-3/sub-2/sub2-2 - 中小企業退職金共済法 附則第四条第三項第四号（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-4/par-3/item-4 - 中小企業退職金共済法 附則第六条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4021-39/art-6/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-20261106T173426-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-023, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-023, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-024, 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