# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4071-63`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63
- 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.

---

## 附　則 平成七年四月五日法律第六三号
<sup>suppl-4071-63 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1</sup>

**第一項**  この法律は、平成七年十二月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4071-63/art-1/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1</sup>
This Act comes into effect on December 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第百二条、第百四条及び第百五条の改正規定並びに附則第十九条の規定　公布の日から起算して二十日を経過した日
  <sup>suppl-4071-63/art-1/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-1</sup>
  The provisions amending Articles 102, 104 and 105, and the provisions of Article 19 of the Supplementary Provisions: the date on which 20 days have elapsed counting from the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第二十一条の四及び別表第二から別表第四までの改正規定並びに附則第三条から第十条まで、第十一条第二項から第四項まで、第十三条、第十四条及び第十七条の規定　平成八年四月一日
  <sup>suppl-4071-63/art-1/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-2</sup>
  The provisions amending Article 21-4 and Appended Table 2 through Appended Table 4, and the provisions of Articles 3 through 10, Article 11, paragraphs (2) through (4), Article 13, Article 14 and Article 17 of the Supplementary Provisions: April 1, 1996.
  <sup>machine translation, not official</sup>

### 第二条（掛金月額に関する経過措置） — Transitional Measures Concerning Monthly Premiums
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2</sup>

**第一項**  改正後の中小企業退職金共済法（以下「新法」という。）第四条第二項の規定によりこの法律の施行の日（以下「施行日」という。）の属する月の掛金月額を五千円以上の額に増加しなければならない退職金共済契約については、同項の規定にかかわらず、施行日から起算して二年を経過する日までの間は、その掛金月額を四千円とすることができる。ただし、新法第九条の規定により掛金月額が五千円以上の額に増加された日以後においては、この限りでない。
<sup>suppl-4071-63/art-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-1</sup>
With respect to a retirement allowance mutual aid contract for which the monthly premium for the month containing the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") must be increased to 5,000 yen or more pursuant to Article 4, paragraph (2) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended (hereinafter referred to as the "New Act"), notwithstanding the provisions of that paragraph, the monthly premium may be 4,000 yen until the day on which two years have elapsed counting from the Effective Date; provided, however, that this does not apply on or after the day on which the monthly premium is increased to an amount of 5,000 yen or more pursuant to Article 9 of the New Act.
<sup>machine translation, not official</sup>

**第二項**  前項の退職金共済契約のうち、同項本文に規定する期間の経過後における掛金月額を五千円以上に増加することが著しく困難であると労働大臣が認定したもの（以下この条において「認定契約」という。）については、新法第四条第二項の規定にかかわらず、当該期間の経過後においても、労働省令で定める日までの間は、その掛金月額を四千円とすることができる。この場合には、前項ただし書の規定を準用する。
<sup>suppl-4071-63/art-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-2</sup>
With respect to a retirement allowance mutual aid contract under the preceding paragraph for which the Minister of Labour certifies that it is extremely difficult to increase the monthly premium to 5,000 yen or more after the expiry of the period prescribed in the main clause of that paragraph (hereinafter referred to as a "certified contract" in this Article), notwithstanding Article 4, paragraph (2) of the New Act, the monthly premium may be 4,000 yen even after the expiry of that period, until the date specified by Order of the Ministry of Labour. In this case, the proviso to the preceding paragraph applies mutatis mutandis.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による認定に関し必要な事項は、労働省令で定める。
<sup>suppl-4071-63/art-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-3</sup>
Matters necessary for the certification under the preceding paragraph are specified by Order of the Ministry of Labour.
<sup>machine translation, not official</sup>

**第四項**  第一項の退職金共済契約のうち、同項本文に規定する期間の満了の際現に掛金月額が四千円であるもの（認定契約を除く。）に係る掛金月額は、当該期間の満了の時に、五千円に増加されたものとみなす。
<sup>suppl-4071-63/art-2/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-4</sup>
With respect to a retirement allowance mutual aid contract under paragraph (1) whose monthly premium is 4,000 yen at the expiry of the period prescribed in the main clause of that paragraph (excluding a certified contract), the monthly premium is deemed to have been increased to 5,000 yen at the time of the expiry of that period.
<sup>machine translation, not official</sup>

**第五項**  第二項に規定する労働省令で定める日までの期間の満了の際現に掛金月額が四千円である認定契約に係る掛金月額は、当該期間の満了の時に、五千円に増加されたものとみなす。
<sup>suppl-4071-63/art-2/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-5</sup>
With respect to a certified contract whose monthly premium is 4,000 yen at the expiry of the period up to the date specified by Order of the Ministry of Labour prescribed in paragraph (2), the monthly premium is deemed to have been increased to 5,000 yen at the time of the expiry of that period.
<sup>machine translation, not official</sup>

**第六項**  船員法（昭和二十二年法律第百号）の適用を受ける船員である被共済者に係る退職金共済契約に関しては、第二項中「労働大臣」とあるのは「運輸大臣」と、「労働省令」とあるのは「運輸省令」と、第三項及び前項中「労働省令」とあるのは「運輸省令」とする。
<sup>suppl-4071-63/art-2/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-6</sup>
With respect to a retirement allowance mutual aid contract relating to a covered employee who is a mariner to whom the Mariners Act (Act No. 100 of 1947) applies, the phrase "Minister of Labour" in paragraph (2) is deemed to be replaced with "Minister of Transport", the phrase "Order of the Ministry of Labour" in that paragraph with "Order of the Ministry of Transport", and the phrase "Order of the Ministry of Labour" in paragraph (3) and the preceding paragraph with "Order of the Ministry of Transport".
<sup>machine translation, not official</sup>

### 第三条（過去勤務掛金に関する経過措置） — Transitional Measures concerning Past Service Premiums
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-3</sup>

**第一項**  新法第二十一条の三第一項の規定は、附則第一条第二号に定める日（以下「一部施行日」という。）以後に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金について適用し、一部施行日前に効力を生じた退職金共済契約の被共済者に係る過去勤務掛金については、なお従前の例による。
<sup>suppl-4071-63/art-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-3/par-1</sup>
The provisions of Article 21-3, paragraph (1) of the New Act apply to past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Partial Effective Date"), and the provisions then in force continue to govern past service premiums relating to covered employees under retirement allowance mutual aid contracts that took effect before the Partial Effective Date.
<sup>machine translation, not official</sup>

### 第四条（退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4</sup>

**第一項**  この条から附則第十四条までにおいて、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-4071-63/art-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1</sup>
In this Article through Article 14 of the Supplementary Provisions, the meanings of the terms set forth in the following items are as specified in those items.
<sup>machine translation, not official</sup>

  **一**  旧法契約　平成三年四月一日前に効力を生じた退職金共済契約をいう。
  <sup>suppl-4071-63/art-4/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-1</sup>
  Former Act contract: a retirement allowance mutual aid contract that took effect before April 1, 1991;
  <sup>machine translation, not official</sup>

  **二**  二年法契約　平成三年四月一日以後一部施行日前に効力を生じた退職金共済契約をいう。
  <sup>suppl-4071-63/art-4/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-2</sup>
  1990 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1991 and before the Partial Effective Date;
  <sup>machine translation, not official</sup>

  **三**  区分掛金納付月数　掛金月額を百円ごとに順次区分した場合における各区分（以下「掛金月額の区分」という。）ごとの当該区分に係る掛金の納付があった月数をいう。
  <sup>suppl-4071-63/art-4/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-3</sup>
  Number of months of paid premiums per bracket: the number of months for which premiums relating to each bracket (hereinafter referred to as a "bracket of the monthly premium") have been paid, for each such bracket, where the monthly premium is successively divided into brackets of 100 yen;
  <sup>machine translation, not official</sup>

  **四**  一部施行日前区分掛金納付月数　一部施行日前の期間に係る区分掛金納付月数をいう。
  <sup>suppl-4071-63/art-4/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-4</sup>
  Number of months of paid premiums per bracket before the Partial Effective Date: the number of months of paid premiums per bracket relating to the period before the Partial Effective Date;
  <sup>machine translation, not official</sup>

  **五**  旧最高掛金月額　旧法契約に係る平成三年四月前の期間に係る被共済者ごとの掛金月額の最高額をいう。
  <sup>suppl-4071-63/art-4/par-1/item-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-5</sup>
  Former highest monthly premium: the highest amount of the monthly premium for each covered employee relating to the period before April 1991 under a former Act contract;
  <sup>machine translation, not official</sup>

  **六**  換算月数　掛金月額の区分ごとに、一部施行日前区分掛金納付月数が四十三月以上（旧法契約にあっては、三十六月以上）の場合において、被共済者が一部施行日の前日に退職したものとみなして、新法別表第二の下欄に定める金額の十分の一の金額のうち、一部施行日前区分掛金納付月数に応じ、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を下回らない範囲内で当該算定した額に最も近い金額に応じた月数から、当該一部施行日前区分掛金納付月数を減じて得た月数をいう。ただし、当該一部施行日前区分掛金納付月数に対応する換算月数に相当する月数が、同一の掛金月額の区分における当該一部施行日前区分掛金納付月数より小さい一部施行日前区分掛金納付月数に対応する換算月数に相当する月数のうち最大のものを下回るときは、当該最大の月数とする。
  <sup>suppl-4071-63/art-4/par-1/item-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-6</sup>
  Converted number of months: for each bracket of the monthly premium, where the number of months of paid premiums per bracket before the Partial Effective Date is 43 months or more (36 months or more, in the case of a former Act contract), the number of months obtained, on the assumption that the covered employee's retirement took place on the day preceding the Partial Effective Date, by subtracting that number of months of paid premiums per bracket before the Partial Effective Date from the number of months corresponding to the amount that is closest to the amount calculated by the previous calculation method, as provided by Cabinet Order, in accordance with the number of months of paid premiums per bracket before the Partial Effective Date, within a range not falling below that calculated amount, among the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the New Act; provided, however, that where the number of months equivalent to the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date is less than the largest of the numbers of months equivalent to the converted number of months corresponding to a number of months of paid premiums per bracket before the Partial Effective Date that is smaller than that number of months of paid premiums per bracket before the Partial Effective Date in the same bracket of the monthly premium, it is that largest number of months;
  <sup>machine translation, not official</sup>

  **七**  解約手当金換算月数　前号中「被共済者が一部施行日の前日に退職したものとみなして」とあるのは、「一部施行日の前日に被共済者に係る退職金共済契約が解除されたものとみなして」として、同号の規定の例により算定して得た月数をいう。
  <sup>suppl-4071-63/art-4/par-1/item-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-7</sup>
  Converted number of months for the cancellation refund: the number of months calculated in accordance with the provisions of the preceding item, with the phrase "on the assumption that the covered employee's retirement took place on the day preceding the Partial Effective Date" in that item deemed to be replaced with "on the assumption that the retirement allowance mutual aid contract relating to the covered employee was cancelled on the day preceding the Partial Effective Date";
  <sup>machine translation, not official</sup>

  **八**  計算月　新法第十条第二項第三号ロに規定する計算月をいう。
  <sup>suppl-4071-63/art-4/par-1/item-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-8</sup>
  Calculation month: the calculation month prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act.
  <sup>machine translation, not official</sup>

### 第五条
<sup>suppl-4071-63/art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-5</sup>

**第一項**  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（第一号を除く。）の規定は、一部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（附則第十四条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適用し、一部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における退職金の額については、次条から附則第十条までに定めるところによる。
<sup>suppl-4071-63/art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-5/par-1</sup>
The provisions of Article 10, paragraph (2) 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 Partial Effective Date retires (excluding the case where Article 14 of the Supplementary Provisions applies), 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 Partial Effective Date retires is as provided in the following Article through Article 10 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第六条
<sup>suppl-4071-63/art-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-6</sup>

**第一項**  一部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。
<sup>suppl-4071-63/art-6/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-6/par-1</sup>
The provisions then in force continue to govern the amount of a retirement allowance relating to a covered employee who retired before the Partial Effective Date.
<sup>machine translation, not official</sup>

### 第七条
<sup>suppl-4071-63/art-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7</sup>

**第一項**  一部施行日前に効力を生じた退職金共済契約の被共済者のうち、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（以下この条、附則第十条及び第十三条において「第七条被共済者」という。）が一部施行日以後に退職したときにおける退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。
<sup>suppl-4071-63/art-7/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1</sup>
The amount of a retirement allowance in the case where a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Partial Effective Date, for whom a past service premium has never been paid (hereinafter referred to as an "Article 7 covered employee" in this Article and Articles 10 and 13 of the Supplementary Provisions) retires on or after the Partial Effective Date is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in that item.
<sup>machine translation, not official</sup>

  **一**  二十三月以下　掛金月額の区分ごとに、区分掛金納付月数に応じ新法別表第一の下欄に定める金額の十分の一の金額を合算して得た額（退職が死亡による場合にあっては、百円に区分掛金納付月数を乗じて得た額を合算して得た額）
  <sup>suppl-4071-63/art-7/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-1</sup>
  23 months or less: the amount obtained by adding together, for each bracket of the monthly premium, the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 1 of the New Act in accordance with the number of months of paid premiums per bracket (in the case where the retirement is due to death, the amount obtained by adding together the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket);
  <sup>machine translation, not official</sup>

  **二**  二十四月以上四十二月以下　掛金月額の区分ごとに、百円に区分掛金納付月数を乗じて得た額（旧法契約の第七条被共済者にあっては、一部施行日前区分掛金納付月数が三十六月以上の掛金月額の区分においては、区分掛金納付月数に当該一部施行日前区分掛金納付月数に対応する換算月数を加えた月数に応じ新法別表第二の下欄に定める金額の十分の一の金額とし、その額が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を超えるときは、当該算定した額とする。）を合算して得た額
  <sup>suppl-4071-63/art-7/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-2</sup>
  24 months or more and 42 months or less: the amount obtained by adding together, for each bracket of the monthly premium, the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket (in the case of an Article 7 covered employee under a former Act contract, in a bracket of the monthly premium in which the number of months of paid premiums per bracket before the Partial Effective Date is 36 months or more, the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date to the number of months of paid premiums per bracket, and where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount);
  <sup>machine translation, not official</sup>

  **三**  四十三月以上　次のイ及びロに定める額を合算して得た額
  <sup>suppl-4071-63/art-7/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3</sup>
  43 months or more: the amount obtained by adding together the amounts specified in (a) and (b):
  <sup>machine translation, not official</sup>

    **イ**  掛金月額の区分ごとに、次の（１）又は（２）に掲げる一部施行日前区分掛金納付月数の区分に応じ、当該（１）又は（２）に定める額を合算して得た額
    <sup>suppl-4071-63/art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-1</sup>
    The amount obtained by adding together, for each bracket of the monthly premium, the amounts specified in (1) or (2) below according to the category of the number of months of paid premiums per bracket before the Partial Effective Date set out in (1) or (2):
    <sup>machine translation, not official</sup>

      **（１）**  一部施行日前区分掛金納付月数が四十二月以下（旧法契約にあっては、三十五月以下）　区分掛金納付月数に応じ新法別表第二の下欄に定める金額の十分の一の金額
      <sup>suppl-4071-63/art-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-1/sub2-1</sup>
      Where the number of months of paid premiums per bracket before the Partial Effective Date is 42 months or less (35 months or less, in the case of a former Act contract): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months of paid premiums per bracket;
      <sup>machine translation, not official</sup>

      **（２）**  一部施行日前区分掛金納付月数が四十三月以上（旧法契約にあっては、三十六月以上）　区分掛金納付月数に当該一部施行日前区分掛金納付月数に対応する換算月数を加えた月数に応じ新法別表第二の下欄に定める金額の十分の一の金額。ただし、その額が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を超えるときは、当該算定した額とする。
      <sup>suppl-4071-63/art-7/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-1/sub2-2</sup>
      Where the number of months of paid premiums per bracket before the Partial Effective Date is 43 months or more (36 months or more, in the case of a former Act contract): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months corresponding to that number of months of paid premiums per bracket before the Partial Effective Date to the number of months of paid premiums per bracket; provided, however, that where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount;
      <sup>machine translation, not official</sup>

    **ロ**  平成八年四月前の期間に係る掛金として旧最高掛金月額を超える額の掛金の納付がなかった旧法契約の第七条被共済者にあっては、次の（１）に定める額とし、それ以外の第七条被共済者にあっては、次の（１）に定める額に（２）に定める額を加算した額
    <sup>suppl-4071-63/art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-2</sup>
    In the case of an Article 7 covered employee under a former Act contract for whom no premium in an amount exceeding the former highest monthly premium has been paid as a premium relating to the period before April 1996, the amount specified in (1) below, and in the case of any other Article 7 covered employee, the amount obtained by adding the amount specified in (2) to the amount specified in (1) below:
    <sup>machine translation, not official</sup>

      **（１）**  退職金共済契約が効力を生じた日の属する月から計算月（平成八年四月以後の計算月に限る。）までの各月分の掛金に係る区分掛金納付月数に応じイ（１）又は（２）に定める額を合算して得た額（附則第十一条において「特定仮定退職金額」という。）に、それぞれ当該計算月の属する年度に係る同条の規定により定められる支給率を乗じて得た額（その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。）を合算して得た額
      <sup>suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-1</sup>
      The amount obtained by adding together the amounts obtained by multiplying the total of the amounts specified in (a), (1) or (2) in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month on or after April 1996) (referred to as the "specified hypothetical retirement allowance amount" in Article 11 of the Supplementary Provisions) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 11 of the Supplementary Provisions, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen);
      <sup>machine translation, not official</sup>

      **（２）**  退職金共済契約が効力を生じた日の属する月から計算月（平成四年四月から平成八年三月までの計算月に限る。）までの各月分の掛金（旧法契約の第七条被共済者にあっては、掛金のうち旧最高掛金月額を超える部分の各月分の掛金）に係る区分掛金納付月数に応じ改正前の中小企業退職金共済法（以下「旧法」という。）別表第二の下欄に定める金額の十分の一の金額を合算して得た額に、それぞれ当該計算月の属する年度に係る旧法第十条第三項の規定により定められる支給率を乗じて得た額（その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。）を合算して得た額
      <sup>suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-2</sup>
      The amount obtained by adding together the amounts obtained by multiplying the total of the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before amendment (hereinafter referred to as the "Former Act") in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month from April 1992 through March 1996) (in the case of an Article 7 covered employee under a former Act contract, the premium for each month for the part of the premium exceeding the former highest monthly premium) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 10, paragraph (3) of the Former Act, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen).
      <sup>machine translation, not official</sup>

### 第八条
<sup>suppl-4071-63/art-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8</sup>

**第一項**  一部施行日前に効力を生じた退職金共済契約の被共済者のうち、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（次条の規定に該当する被共済者を除く。以下この条において読み替えて適用する前条及び附則第十三条において「第八条被共済者」という。）が一部施行日以後に退職したときにおける退職金の額は、次のいずれか多い額とする。
<sup>suppl-4071-63/art-8/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1</sup>
The amount of a retirement allowance in the case where a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Partial Effective Date, for whom a past service premium has been paid (excluding a covered employee falling under the provisions of the following Article; hereinafter referred to as an "Article 8 covered employee" in the preceding Article as applied with terms replaced pursuant to this Article and in Article 13 of the Supplementary Provisions) retires on or after the Partial Effective Date is the greater of the following amounts.
<sup>machine translation, not official</sup>

  **一**  退職金共済契約が効力を生じた日の属する年から過去勤務期間の年数分さかのぼった年における同日に応当する日に退職金共済契約の効力が生じ、かつ、当該応当する日の属する月から現に退職金共済契約の効力が生じた日の属する月の前月までの各月分の掛金が過去勤務通算月額に相当する額の掛金月額により納付されたものとみなして、前条中「第七条被共済者」とあるのは「第八条被共済者」として同条（第一号を除く。）の規定を適用した場合に得られる額
  <sup>suppl-4071-63/art-8/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1/item-1</sup>
  The amount obtained when, on the assumption that the retirement allowance mutual aid contract took effect on the day corresponding to the day on which it actually took effect, in the year going back by the number of years of the past service period from the year containing that day, and that the premiums for each month from the month containing that corresponding day through the month preceding the month containing the day on which the retirement allowance mutual aid contract actually took effect were paid at a monthly premium in an amount equivalent to the past service monthly amount, the provisions of the preceding Article (excluding item (i)) are applied with the phrase "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee";
  <sup>machine translation, not official</sup>

  **二**  過去勤務掛金が納付されたことがないものとみなして、前条中「第七条被共済者」とあるのは「第八条被共済者」として同条の規定を適用した場合に得られる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った月数が四十八月又は六十月であるときは、過去勤務掛金の額にそれぞれ四十九・六又は六十八を乗じて得た額）を加算した額
  <sup>suppl-4071-63/art-8/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1/item-2</sup>
  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 months or 60 months, the amount obtained by multiplying the amount of the past service premium by 49.6 or 68, respectively) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of the preceding Article are applied with the phrase "Article 7 covered employee" in the preceding Article deemed to be replaced with "Article 8 covered employee".
  <sup>machine translation, not official</sup>

### 第九条
<sup>suppl-4071-63/art-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9</sup>

**第一項**  一部施行日前に効力を生じた退職金共済契約の被共済者のうち、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（以下この条において読み替えて適用する附則第七条及び附則第十三条において「第九条被共済者」という。）が一部施行日以後に退職したときにおける退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。
<sup>suppl-4071-63/art-9/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1</sup>
The amount of a retirement allowance in the case where a covered employee, among covered employees under retirement allowance mutual aid contracts that took effect before the Partial 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) (hereinafter referred to as an "Article 9 covered employee" in Article 7 of the Supplementary Provisions as applied with terms replaced pursuant to this Article and in Article 13 of the Supplementary Provisions) retires on or after the Partial Effective Date is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in that item.
<sup>machine translation, not official</sup>

  **一**  十一月以下　納付された過去勤務掛金の総額
  <sup>suppl-4071-63/art-9/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-1</sup>
  11 months or less: the total amount of past service premiums paid;
  <sup>machine translation, not official</sup>

  **二**  十二月以上五十九月以下　過去勤務掛金が納付されたことがないものとみなして、附則第七条中「第七条被共済者」とあるのは「第九条被共済者」として同条の規定を適用した場合に得られる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った月数が四十三月以上であるときは、過去勤務掛金の額に過去勤務掛金の納付があった月数に応じ旧法別表第四の下欄に定める率を乗じて得た額。次号において同じ。）を加算した額
  <sup>suppl-4071-63/art-9/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-2</sup>
  12 months or more and 59 months or less: 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 43 months or more, the amount obtained by multiplying the amount of the past service premium by the rate specified in the lower column of Appended Table 4 of the Former Act in accordance with the number of months for which past service premiums were paid; the same applies in the following item) to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee";
  <sup>machine translation, not official</sup>

  **三**  六十月以上　過去勤務掛金が納付されたことがないものとみなして、附則第七条中「第七条被共済者」とあるのは「第九条被共済者」として同条の規定を適用した場合に得られる額に、掛金納付月数が六十月となった月以後の掛金の納付があった月数に相当する期間につき、納付された過去勤務掛金の総額に対し、年四・五パーセント（平成八年四月前の期間にあっては、年五パーセント）の複利による計算をして得た元利合計額を加算した額
  <sup>suppl-4071-63/art-9/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-3</sup>
  60 months or more: the amount obtained by adding, to the amount obtained when, on the assumption that no past service premium has been paid, the provisions of Article 7 of the Supplementary Provisions are applied with the phrase "Article 7 covered employee" in that Article deemed to be replaced with "Article 9 covered employee", the total of principal and interest obtained by calculating compound interest at 4.5 percent per annum (5 percent per annum for the period before April 1996) on the total amount of past service premiums paid, for the period equivalent to the number of months for which premiums were paid on or after the month in which the number of months of paid premiums became 60 months.
  <sup>machine translation, not official</sup>

### 第十条
<sup>suppl-4071-63/art-10 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10</sup>

**第一項**  二年法契約について旧法契約に係る掛金納付月数を旧法第十四条の規定により通算する第七条被共済者（附則第十三条において「第十条被共済者」という。）が一部施行日以後に退職した場合に支給される退職金のうち、その額が次に掲げる額のうちいずれか多い額を下回ることとなる退職金の額は、附則第七条の規定にかかわらず、当該多い額とする。
<sup>suppl-4071-63/art-10/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1</sup>
Of the retirement allowances paid where an Article 7 covered employee for whom the number of months of paid premiums relating to a former Act contract is aggregated, for a 1990 Act contract, pursuant to Article 14 of the Former Act (hereinafter referred to as an "Article 10 covered employee" in Article 13 of the Supplementary Provisions) retires on or after the Partial Effective Date, the amount of a retirement allowance that would be less than the greater of the following amounts is, notwithstanding Article 7 of the Supplementary Provisions, that greater amount.
<sup>machine translation, not official</sup>

  **一**  掛金月額の区分ごとに、二年法契約について旧法契約に係る掛金納付月数を旧法第十四条の規定により通算して得られる区分掛金納付月数に、次のイ又はロに掲げる掛金月額の区分の区分に応じ、当該イ又はロに定める月数を加えた月数に応じ労働省令で定めるところにより附則第七条の規定の例により算定した額（その額が労働省令で定める額を超えるときは、当該労働省令で定める額）を合算して得た額
  <sup>suppl-4071-63/art-10/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-1</sup>
  The amount obtained by adding together, for each bracket of the monthly premium, the amounts calculated, as provided by Order of the Ministry of Labour, in the same way as under Article 7 of the Supplementary Provisions in accordance with the number of months obtained by adding, to the number of months of paid premiums per bracket obtained by aggregating, for a 1990 Act contract, the number of months of paid premiums relating to a former Act contract pursuant to Article 14 of the Former Act, the number of months specified in (a) or (b) below according to the category of the bracket of the monthly premium set out in (a) or (b) (where that amount exceeds the amount specified by Order of the Ministry of Labour, the amount so specified);
  <sup>machine translation, not official</sup>

    **イ**  旧最高掛金月額を超えない部分の掛金月額の区分　二年法契約について旧法契約に係る掛金納付月数を旧法第十四条の規定により通算しなかったものとみなして、二年法契約に係る一部施行日前区分掛金納付月数に対応する換算月数に旧法契約に係る一部施行日前区分掛金納付月数に対応する換算月数を加えた月数
    <sup>suppl-4071-63/art-10/par-1/item-1/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-1/sub-1</sup>
    A bracket of the monthly premium for the part not exceeding the former highest monthly premium: on the assumption that the number of months of paid premiums relating to a former Act contract has not been aggregated, for the 1990 Act contract, pursuant to Article 14 of the Former Act, the number of months obtained by adding the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the Former Act contract to the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the 1990 Act contract;
    <sup>machine translation, not official</sup>

    **ロ**  旧最高掛金月額を超える部分の掛金月額の区分　二年法契約について旧法契約に係る掛金納付月数を旧法第十四条の規定により通算して得られる一部施行日前区分掛金納付月数に対応する換算月数
    <sup>suppl-4071-63/art-10/par-1/item-1/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-1/sub-2</sup>
    A bracket of the monthly premium for the part exceeding the former highest monthly premium: the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date obtained by aggregating, for the 1990 Act contract, the number of months of paid premiums relating to a former Act contract pursuant to Article 14 of the Former Act;
    <sup>machine translation, not official</sup>

  **二**  旧法契約に係る退職金の額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て得られる額に対し、平成八年四月前の二年法契約に係る掛金納付月数に相当する期間につき年五パーセントの複利による計算をして得た元利合計額に、附則第七条の規定により二年法契約に係る退職金の額として算定して得られる額を加算した額
  <sup>suppl-4071-63/art-10/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-2</sup>
  The amount obtained by adding, to the total of principal and interest obtained by calculating compound interest at 5 percent per annum, for the period equivalent to the number of months of paid premiums relating to the 1990 Act contract before April 1996, on the amount obtained as the amount of the retirement allowance relating to a former Act contract by calculating it by the previous calculation method as provided by Cabinet Order, the amount obtained as the amount of the retirement allowance relating to the 1990 Act contract by calculating it pursuant to the provisions of Article 7 of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

### 第十一条
<sup>suppl-4071-63/art-11 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11</sup>

**第一項**  平成八年度に係る新法第十条第二項第三号ロの支給率は、同条第三項の規定にかかわらず、第三項の規定により定めるものとする。
<sup>suppl-4071-63/art-11/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-1</sup>
The payment rate under Article 10, paragraph (2), item (iii), (b) of the New Act for fiscal year 1996 is, notwithstanding Article 10, paragraph (3) of the New Act, to be determined pursuant to the provisions of paragraph (3).
<sup>machine translation, not official</sup>

**第二項**  平成九年度以後の各年度に係る新法第十条第二項第三号ロ及び附則第七条第三号ロ（以下この条において「支給率に関する規定」という。）の支給率は、当該各年度の支給率を定める際に当該各年度に特定仮定退職金額を算定することとなる被共済者（以下この条において「経過措置被共済者」という。）がいる場合には、新法第十条第三項の規定にかかわらず、第四項の規定により定めるものとする。
<sup>suppl-4071-63/art-11/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-2</sup>
The payment rate under Article 10, paragraph (2), item (iii), (b) of the New Act and Article 7, item (iii), (b) of the Supplementary Provisions (hereinafter referred to as the "provisions on the payment rate" in this Article) for each fiscal year on or after fiscal year 1997 is, where, at the time of determining the payment rate for that fiscal year, there is a covered employee for whom the specified hypothetical retirement allowance amount is to be calculated for that fiscal year (hereinafter referred to as a "transitional covered employee" in this Article), to be determined pursuant to the provisions of paragraph (4), notwithstanding Article 10, paragraph (3) of the New Act.
<sup>machine translation, not official</sup>

**第三項**  平成八年度に係る支給率に関する規定の支給率は、労働大臣が、労働省令で定めるところにより、平成七年度の運用収入のうち附則第七条第三号ロに定める額の支払に充てるべき部分の額として算定した額を、経過措置被共済者のうち平成八年度に計算月を有することとなる者の特定仮定退職金額の総額で除して得た率を基準として、平成八年度以降の運用収入の見込額その他の事情を勘案して、中小企業退職金共済審議会の意見を聴いて、一部施行日に定めるものとする。
<sup>suppl-4071-63/art-11/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-3</sup>
The payment rate under the provisions on the payment rate for fiscal year 1996 is to be determined on the Partial Effective Date by the Minister of Labour, as provided by Order of the Ministry of Labour, after hearing the opinion of the Small and Medium Sized Enterprise Retirement Allowance Mutual Aid Council, on the basis of the rate obtained by dividing the amount calculated as the part of the investment income for fiscal year 1995 that is to be applied to the payment of the amounts specified in Article 7, item (iii), (b) of the Supplementary Provisions by the total of the specified hypothetical retirement allowance amounts of those transitional covered employees who will have a calculation month in fiscal year 1996, and taking into account the estimated amount of investment income from fiscal year 1996 onward and other circumstances.
<sup>machine translation, not official</sup>

**第四項**  第二項の支給率は、労働大臣が、各年度ごとに、労働省令で定めるところにより、当該年度の前年度の運用収入のうち支給率に関する規定に定める額の支払に充てるべき部分の額として算定した額を、新法第十条第二項の規定を適用して退職金の額を算定する被共済者及び経過措置被共済者のうち、当該年度に計算月を有することとなる者の新法第十条第二項第二号に定める仮定退職金額及び特定仮定退職金額の総額で除して得た率を基準として、当該年度以降の運用収入の見込額その他の事情を勘案して、当該年度の前年度末までに、中小企業退職金共済審議会の意見を聴いて定めるものとする。
<sup>suppl-4071-63/art-11/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-4</sup>
The payment rate under paragraph (2) is to be determined by the Minister of Labour, for each fiscal year, as provided by Order of the Ministry of Labour, by the end of the fiscal year preceding that fiscal year, after hearing the opinion of the Small and Medium Sized Enterprise Retirement Allowance Mutual Aid Council, on the basis of the rate obtained by dividing the amount calculated as the part of the investment income for the fiscal year preceding that fiscal year that is to be applied to the payment of the amounts specified in the provisions on the payment rate by the total of the hypothetical retirement allowance amounts specified in Article 10, paragraph (2), item (ii) of the New Act and the specified hypothetical retirement allowance amounts of those covered employees, among covered employees for whom the amount of the retirement allowance is calculated by applying Article 10, paragraph (2) of the New Act and transitional covered employees, who will have a calculation month in that fiscal year, and taking into account the estimated amount of investment income from that fiscal year onward and other circumstances.
<sup>machine translation, not official</sup>

### 第十二条
<sup>suppl-4071-63/art-12 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12</sup>

**第一項**  新法第十条の三第三項の規定は、施行日以後に退職した被共済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被共済者に係る退職金の支給については、なお従前の例による。
<sup>suppl-4071-63/art-12/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-1</sup>
The provisions of Article 10-3, paragraph (3) of the New Act apply to the payment of a retirement allowance relating to a covered employee 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 covered employee who retired before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新法第十条の三第四項の規定は、施行日前に退職した被共済者であって労働省令で定める日（次項において「特定日」という。）までの間に退職金を分割払の方法により支給することを請求したもの（以下この項において「経過措置分割支給率適用被共済者」という。）以外のものについて適用し、経過措置分割支給率適用被共済者に係る同条第四項の分割支給率については、なお従前の例による。
<sup>suppl-4071-63/art-12/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-2</sup>
The provisions of Article 10-3, paragraph (4) of the New Act apply to covered employees other than a covered employee who retired before the Effective Date and who, by the date specified by Order of the Ministry of Labour (hereinafter referred to as the "specified day" in the following paragraph), requested payment of the retirement allowance by installment payment (hereinafter referred to as a "covered employee under the transitional installment payment rate" in this paragraph), and the provisions then in force continue to govern the installment payment rate under paragraph (4) of that Article relating to a covered employee under the transitional installment payment rate.
<sup>machine translation, not official</sup>

**第三項**  施行日以後平成八年四月一日前に退職した被共済者であって特定日までの間に退職金を分割払の方法により支給することを請求したものに係る新法第十条の三第四項の規定の適用については、同項中「千分の五十六」とあるのは「千分の五十七・四」と、「千分の三十一・一」とあるのは「千分の三十二・五」とする。
<sup>suppl-4071-63/art-12/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-3</sup>
With respect to the application of Article 10-3, paragraph (4) of the New Act to a covered employee who retired on or after the Effective Date and before April 1, 1996 and who, by the specified day, requested payment of the retirement allowance by installment payment, the phrase "56/1,000" in that paragraph is deemed to be replaced with "57.4/1,000", and the phrase "31.1/1,000" with "32.5/1,000".
<sup>machine translation, not official</sup>

### 第十三条
<sup>suppl-4071-63/art-13 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13</sup>

**第一項**  新法第十三条第三項（新法第十条第二項の規定を準用する部分に限る。）及び第二十一条の四第三項第二号の規定は、一部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（次条の規定の適用がある場合を除く。）における解約手当金の額について適用し、一部施行日前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は、次に定めるところによる。
<sup>suppl-4071-63/art-13/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1</sup>
The provisions of Article 13, paragraph (3) of the New Act (limited to the part applying mutatis mutandis the provisions of Article 10, paragraph (2) of the New Act) 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 Partial Effective Date is cancelled (excluding the case where the provisions of the following Article apply), and the amount of the cancellation refund where a retirement allowance mutual aid contract that took effect before the Partial Effective Date is cancelled is as provided in the following items.
<sup>machine translation, not official</sup>

  **一**  一部施行日前に解除された退職金共済契約の被共済者に係る解約手当金の額については、なお従前の例による。
  <sup>suppl-4071-63/art-13/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-1</sup>
  The provisions then in force continue to govern the amount of the cancellation refund relating to a covered employee under a retirement allowance mutual aid contract cancelled before the Partial Effective Date;
  <sup>machine translation, not official</sup>

  **二**  一部施行日以後に解除された退職金共済契約の被共済者に係る解約手当金の額については、次のイからハまでに掲げる被共済者の区分に応じ、当該イからハまでに定める規定を準用する。この場合において、附則第七条中「換算月数」とあるのは、「解約手当金換算月数」と読み替えるものとする。
  <sup>suppl-4071-63/art-13/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2</sup>
  With respect to the amount of the cancellation refund relating to a covered employee under a retirement allowance mutual aid contract cancelled on or after the Partial Effective Date, the provisions specified in (a) through (c) according to the category of covered employee set out in (a) through (c) apply mutatis mutandis. In this case, the phrase "converted number of months" in Article 7 of the Supplementary Provisions is deemed to be replaced with "converted number of months for the cancellation refund":
  <sup>machine translation, not official</sup>

    **イ**  第七条被共済者　附則第七条の規定
    <sup>suppl-4071-63/art-13/par-1/item-2/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-1</sup>
    Article 7 covered employee: the provisions of Article 7 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロ**  第八条被共済者　附則第八条の規定
    <sup>suppl-4071-63/art-13/par-1/item-2/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-2</sup>
    Article 8 covered employee: the provisions of Article 8 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ハ**  第九条被共済者　附則第九条の規定
    <sup>suppl-4071-63/art-13/par-1/item-2/sub-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-3</sup>
    Article 9 covered employee: the provisions of Article 9 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **三**  第十条被共済者に支給される解約手当金のうち、その額が次のイ又はロに掲げる額を下回ることとなる解約手当金の額は、前号の規定にかかわらず、当該イ又はロに掲げる額のうちいずれか多い額とする。
  <sup>suppl-4071-63/art-13/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3</sup>
  Of the cancellation refund paid to an Article 10 covered employee, the amount of a cancellation refund that would be less than the amount set out in (a) or (b) is, notwithstanding the preceding item, whichever is the greater of the amounts set out in (a) and (b):
  <sup>machine translation, not official</sup>

    **イ**  二年法契約が解除された日に当該第十条被共済者が退職したものとみなして、附則第十条第一号の規定を適用した場合に得られる額
    <sup>suppl-4071-63/art-13/par-1/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3/sub-1</sup>
    The amount obtained when, on the assumption that the Article 10 covered employee retired on the day on which the 1990 Act contract was cancelled, the provisions of Article 10, item (i) of the Supplementary Provisions are applied;
    <sup>machine translation, not official</sup>

    **ロ**  二年法契約が解除された日に当該第十条被共済者が退職したものとみなして、附則第十条第二号の規定を適用した場合に得られる額
    <sup>suppl-4071-63/art-13/par-1/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3/sub-2</sup>
    The amount obtained when, on the assumption that the Article 10 covered employee retired on the day on which the 1990 Act contract was cancelled, the provisions of Article 10, item (ii) of the Supplementary Provisions are applied;
    <sup>machine translation, not official</sup>

  **四**  平成三年四月一日前に効力を生じた退職金共済契約（以下この号において「現契約」という。）について現契約が効力を生じる前に効力を生じた退職金共済契約（以下この号において「前契約」という。）に係る掛金納付月数を旧法第十四条の規定により通算する第七条被共済者であって前契約に係る一部施行日前区分掛金納付月数が三十六月以上又は現契約に係る一部施行日前区分掛金納付月数が四十三月以上のものに支給される解約手当金のうち、その額が、掛金月額の区分ごとに、現契約について前契約に係る掛金納付月数を旧法第十四条の規定により通算して得られる区分掛金納付月数に、次のイ又はロに掲げる掛金月額の区分の区分に応じ、当該イ又はロに定める月数を加えた月数に応じ労働省令で定めるところにより算定して得られる額を合算して得た額を下回ることとなる解約手当金の額は、第二号の規定にかかわらず、当該合算して得た額とする。
  <sup>suppl-4071-63/art-13/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-4</sup>
  Of the cancellation refund paid to an Article 7 covered employee for whom, for a retirement allowance mutual aid contract that took effect before April 1, 1991 (hereinafter referred to as the "current contract" in this item), the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the current contract took effect (hereinafter referred to as the "previous contract" in this item) is aggregated pursuant to Article 14 of the Former Act, and for whom the number of months of paid premiums per bracket before the Partial Effective Date relating to the previous contract is 36 months or more or the number of months of paid premiums per bracket before the Partial Effective Date relating to the current contract is 43 months or more, the amount of a cancellation refund that would be less than the amount obtained by adding together, for each bracket of the monthly premium, the amounts calculated, as provided by Order of the Ministry of Labour, in accordance with the number of months obtained by adding, to the number of months of paid premiums per bracket obtained by aggregating, for the current contract, the number of months of paid premiums relating to the previous contract pursuant to Article 14 of the Former Act, the number of months specified in (a) or (b) below according to the category of the bracket of the monthly premium set out in (a) or (b) is, notwithstanding item (ii), that total amount:
  <sup>machine translation, not official</sup>

    **イ**  千二百円を超えない部分の掛金月額の区分　現契約について前契約に係る掛金納付月数を旧法第十四条の規定により通算しなかったものとみなして、現契約に係る一部施行日前区分掛金納付月数に対応する解約手当金換算月数に前契約に係る一部施行日前区分掛金納付月数に対応する換算月数を加えた月数
    <sup>suppl-4071-63/art-13/par-1/item-4/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-4/sub-1</sup>
    A bracket of the monthly premium for the part not exceeding 1,200 yen: on the assumption that the number of months of paid premiums relating to the previous contract has not been aggregated, for the current contract, pursuant to Article 14 of the Former Act, the number of months obtained by adding the converted number of months corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the previous contract to the converted number of months for the cancellation refund corresponding to the number of months of paid premiums per bracket before the Partial Effective Date relating to the current contract;
    <sup>machine translation, not official</sup>

    **ロ**  千二百円を超える部分の掛金月額の区分　現契約について前契約に係る掛金納付月数を旧法第十四条の規定により通算して得られる一部施行日前区分掛金納付月数に対応する解約手当金換算月数
    <sup>suppl-4071-63/art-13/par-1/item-4/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-4/sub-2</sup>
    A bracket of the monthly premium for the part exceeding 1,200 yen: the converted number of months for the cancellation refund corresponding to the number of months of paid premiums per bracket before the Partial Effective Date obtained by aggregating, for the current contract, the number of months of paid premiums relating to the previous contract pursuant to Article 14 of the Former Act.
    <sup>machine translation, not official</sup>

### 第十四条
<sup>suppl-4071-63/art-14 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14</sup>

**第一項**  一部施行日以後に効力を生じた退職金共済契約について一部施行日前に効力を生じた退職金共済契約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被共済者が退職したときにおける退職金の額及び当該被共済者に係る退職金共済契約が解除されたときにおける解約手当金の額は、新法第十条第二項の規定（新法第十三条第三項において準用する場合を含む。）にかかわらず、次の各号に掲げる一部施行日前に効力を生じた退職金共済契約の区分に応じ、当該各号に定める額とする。
<sup>suppl-4071-63/art-14/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1</sup>
When a covered employee for whom, for a retirement allowance mutual aid contract that took effect on or after the Partial Effective Date, the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the Partial Effective Date is aggregated pursuant to Article 14 of the New Act retires, the amount of the retirement allowance, and, when the retirement allowance mutual aid contract relating to that covered employee is cancelled, the amount of the cancellation refund, are, notwithstanding Article 10, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 13, paragraph (3) of the New Act), the amount specified in the following items according to the category of retirement allowance mutual aid contract that took effect before the Partial Effective Date set out in those items.
<sup>machine translation, not official</sup>

  **一**  旧法契約に係る掛金納付月数を旧法第十四条の規定により通算した二年法契約　一部施行日以後に効力を生じた退職金共済契約を二年法契約とみなして、附則第十条の規定を適用した場合に得られる額
  <sup>suppl-4071-63/art-14/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1/item-1</sup>
  A 1990 Act contract for which the number of months of paid premiums relating to a former Act contract has been aggregated pursuant to Article 14 of the Former Act: the amount obtained when the provisions of Article 10 of the Supplementary Provisions are applied on the assumption that the retirement allowance mutual aid contract that took effect on or after the Partial Effective Date is a 1990 Act contract;
  <sup>machine translation, not official</sup>

  **二**  前号に規定する退職金共済契約以外の退職金共済契約　一部施行日以後に効力を生じた退職金共済契約を二年法契約（一部施行日前に効力を生じた退職金共済契約が旧法契約の場合にあっては、旧法契約）とみなして、附則第七条の規定を適用した場合に得られる額
  <sup>suppl-4071-63/art-14/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1/item-2</sup>
  A retirement allowance mutual aid contract other than the retirement allowance mutual aid contract prescribed in the preceding item: the amount obtained when the provisions of Article 7 of the Supplementary Provisions are applied on the assumption that the retirement allowance mutual aid contract that took effect on or after the Partial Effective Date is a 1990 Act contract (where the retirement allowance mutual aid contract that took effect before the Partial Effective Date is a former Act contract, a former Act contract).
  <sup>machine translation, not official</sup>

### 第十五条
<sup>suppl-4071-63/art-15 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-15</sup>

**第一項**  附則第九条から前条までの規定により算定される退職金等の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。
<sup>suppl-4071-63/art-15/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-15/par-1</sup>
Where the amount of a retirement allowance, etc. calculated pursuant to the provisions of Article 9 through the preceding Article of the Supplementary Provisions has a fraction of less than one yen, it is rounded up to one yen.
<sup>machine translation, not official</sup>

### 第十六条（掛金納付月数の通算に関する経過措置） — Transitional Measures Concerning Aggregation of the Number of Months of Paid Premiums
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-16 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-16</sup>

**第一項**  新法第十四条の規定は、被共済者が平成五年十二月一日以後に退職し、施行日以後再び被共済者となった場合について適用し、被共済者が同月一日前に退職した場合又は被共済者が同日以後退職し、施行日前に再び被共済者となった場合については、なお従前の例による。
<sup>suppl-4071-63/art-16/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-16/par-1</sup>
The provisions of Article 14 of the New Act apply where a covered employee retires on or after December 1, 1993 and again becomes a covered employee on or after the Effective Date, and the provisions then in force continue to govern where a covered employee retired before December 1, 1993, or retired on or after that date and again became a covered employee before the Effective Date.
<sup>machine translation, not official</sup>

### 第十八条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-18 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-18</sup>

**第一項**  附則第二条から第十六条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4071-63/art-18/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-18/par-1</sup>
In addition to what is provided for in Articles 2 through 16 of the Supplementary Provisions, necessary transitional measures for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-63/art-19 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-19</sup>

**第一項**  附則第一条第一号に規定する規定の施行前にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4071-63/art-19/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-19/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of the provisions prescribed in Article 1, item (i) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4071-63/art-1/par-1/item-1: 附則第十九条 → 中小企業退職金共済法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4071-63/art-19 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-19
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-4071-63/art-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-3
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-4071-63/art-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第五条 (Supplementary Provisions, Article 5), suppl-4071-63/art-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-5
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第六条 (Supplementary Provisions, Article 6), suppl-4071-63/art-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-6
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-4071-63/art-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8
- suppl-4071-63/art-1/par-1/item-2: 附則第三条から第十条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-1/par-1/item-2: 第十一条第二項から第四項まで → 中小企業退職金共済法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4071-63/art-11/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-2
- suppl-4071-63/art-1/par-1/item-2: 第十一条第二項から第四項まで → 中小企業退職金共済法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4071-63/art-11/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-3
- suppl-4071-63/art-1/par-1/item-2: 第十一条第二項から第四項まで → 中小企業退職金共済法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4071-63/art-11/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-4
- suppl-4071-63/art-1/par-1/item-2: 第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-1/par-1/item-2: 第十四条 → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-2/par-1: 第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-2
- suppl-4071-63/art-2/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-4071-63/art-2/par-2: 前項 → 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-4071-63/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-1
- suppl-4071-63/art-2/par-2: この条 → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4071-63/art-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2
- suppl-4071-63/art-2/par-2: 新法第四条第二項 → 中小企業退職金共済法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-4/par-2
- suppl-4071-63/art-2/par-3: 前項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4071-63/art-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-2
- suppl-4071-63/art-2/par-4: 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-4071-63/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-1
- suppl-4071-63/art-2/par-5: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4071-63/art-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-2
- suppl-4071-63/art-2/par-6: 第二項 → 中小企業退職金共済法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4071-63/art-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-2
- suppl-4071-63/art-2/par-6: 第三項 → 中小企業退職金共済法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4071-63/art-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-3
- suppl-4071-63/art-2/par-6: 前項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4071-63/art-2/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-5
- suppl-4071-63/art-3/par-1: 附則第一条第二号 → 中小企業退職金共済法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4071-63/art-1/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-2
- suppl-4071-63/art-4/par-1: この条 → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-4071-63/art-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4
- suppl-4071-63/art-4/par-1: 附則第十四条 → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-4/par-1/item-7: 前号 → 中小企業退職金共済法 附則第四条第一項第六号 (Supplementary Provisions, Article 4, paragraph (1), item (vi)), suppl-4071-63/art-4/par-1/item-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-6
- suppl-4071-63/art-4/par-1/item-8: 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
- suppl-4071-63/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-4071-63/art-5/par-1: 附則第十四条 → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-5/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-5/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第六条 (Supplementary Provisions, Article 6), suppl-4071-63/art-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-6
- suppl-4071-63/art-5/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-5/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-4071-63/art-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8
- suppl-4071-63/art-5/par-1: 次条から附則第十条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-7/par-1: この条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-7/par-1: 附則第十条 → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-7/par-1: 第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-1: 附則第十一条 → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4071-63/art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11
- suppl-4071-63/art-8/par-1: 次条 → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-8/par-1: この条 → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-4071-63/art-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8
- suppl-4071-63/art-8/par-1: 前条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-8/par-1: 附則第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-8/par-1/item-1: 前条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-8/par-1/item-1: 第一号 → 中小企業退職金共済法 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-4071-63/art-7/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-1
- suppl-4071-63/art-8/par-1/item-2: 前条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-9/par-1: この条 → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-9/par-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-9/par-1: 附則第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-9/par-1/item-2: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-9/par-1/item-2: 次号 → 中小企業退職金共済法 附則第九条第一項第三号 (Supplementary Provisions, Article 9, paragraph (1), item (iii)), suppl-4071-63/art-9/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-3
- suppl-4071-63/art-9/par-1/item-3: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-10/par-1: 附則第十三条 → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-10/par-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-10/par-1/item-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-10/par-1/item-2: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-11/par-1: 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
- suppl-4071-63/art-11/par-1: 同条第三項 → 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-4071-63/art-11/par-1: 第三項 → 中小企業退職金共済法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4071-63/art-11/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-3
- suppl-4071-63/art-11/par-2: 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
- suppl-4071-63/art-11/par-2: 附則第七条第三号 → 中小企業退職金共済法 附則第七条第一項第三号 (Supplementary Provisions, Article 7, paragraph (1), item (iii)), suppl-4071-63/art-7/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3
- suppl-4071-63/art-11/par-2: この条 → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4071-63/art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11
- suppl-4071-63/art-11/par-2: 新法第十条第三項 → 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-4071-63/art-11/par-2: 第四項 → 中小企業退職金共済法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4071-63/art-11/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-4
- suppl-4071-63/art-11/par-3: 附則第七条第三号 → 中小企業退職金共済法 附則第七条第一項第三号 (Supplementary Provisions, Article 7, paragraph (1), item (iii)), suppl-4071-63/art-7/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3
- suppl-4071-63/art-11/par-4: 第二項 → 中小企業退職金共済法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4071-63/art-11/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-2
- suppl-4071-63/art-11/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-4071-63/art-11/par-4: 新法第十条第二項第二号 → 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-4071-63/art-12/par-2: 次項 → 中小企業退職金共済法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4071-63/art-12/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-3
- suppl-4071-63/art-12/par-2: この項 → 中小企業退職金共済法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4071-63/art-12/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-2
- suppl-4071-63/art-13/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-4071-63/art-13/par-1: 次条 → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-13/par-1/item-2: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-13/par-1/item-2/sub-1: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-13/par-1/item-2/sub-2: 附則第八条 → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-4071-63/art-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8
- suppl-4071-63/art-13/par-1/item-2/sub-3: 附則第九条 → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-13/par-1/item-3: 前号 → 中小企業退職金共済法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-4071-63/art-13/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2
- suppl-4071-63/art-13/par-1/item-3/sub-1: 附則第十条第一号 → 中小企業退職金共済法 附則第十条第一項第一号 (Supplementary Provisions, Article 10, paragraph (1), item (i)), suppl-4071-63/art-10/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-1
- suppl-4071-63/art-13/par-1/item-3/sub-2: 附則第十条第二号 → 中小企業退職金共済法 附則第十条第一項第二号 (Supplementary Provisions, Article 10, paragraph (1), item (ii)), suppl-4071-63/art-10/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-2
- suppl-4071-63/art-13/par-1/item-4: この号 → 中小企業退職金共済法 附則第十三条第一項第四号 (Supplementary Provisions, Article 13, paragraph (1), item (iv)), suppl-4071-63/art-13/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-4
- suppl-4071-63/art-13/par-1/item-4: 第二号 → 中小企業退職金共済法 附則第十三条第一項第二号 (Supplementary Provisions, Article 13, paragraph (1), item (ii)), suppl-4071-63/art-13/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2
- suppl-4071-63/art-14/par-1: 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-4071-63/art-14/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-4071-63/art-14/par-1/item-1: 附則第十条 → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-14/par-1/item-2: 前号 → 中小企業退職金共済法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4071-63/art-14/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1/item-1
- suppl-4071-63/art-14/par-1/item-2: 附則第七条 → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4071-63/art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4071-63/art-12 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-15/par-1: 附則第九条から前条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-16/par-1: 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-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4071-63/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4071-63/art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4071-63/art-12 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4071-63/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-63/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4071-63/art-15 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-15
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4071-63/art-16 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-16
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4071-63/art-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第三条 (Supplementary Provisions, Article 3), suppl-4071-63/art-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-3
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第四条 (Supplementary Provisions, Article 4), suppl-4071-63/art-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第五条 (Supplementary Provisions, Article 5), suppl-4071-63/art-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-5
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第六条 (Supplementary Provisions, Article 6), suppl-4071-63/art-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-6
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-63/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第八条 (Supplementary Provisions, Article 8), suppl-4071-63/art-8 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8
- suppl-4071-63/art-18/par-1: 附則第二条から第十六条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4071-63/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9
- suppl-4071-63/art-19/par-1: 附則第一条第一号 → 中小企業退職金共済法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4071-63/art-1/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-1

## Cited by

41 provisions cite this one. No official source publishes this direction.

- 中小企業退職金共済法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-1
- 中小企業退職金共済法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-1/par-1/item-2
- 中小企業退職金共済法 附則第二条第二項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-2
- 中小企業退職金共済法 附則第二条第三項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-3
- 中小企業退職金共済法 附則第二条第四項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-4
- 中小企業退職金共済法 附則第二条第五項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-5
- 中小企業退職金共済法 附則第二条第六項（掛金月額に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-2/par-6
- 中小企業退職金共済法 附則第三条第一項（過去勤務掛金に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-3/par-1
- 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-4071-63/art-4/par-1
- 中小企業退職金共済法 附則第四条第一項第七号（退職金等に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1/item-7
- 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-4071-63/art-5/par-1
- 中小企業退職金共済法 附則第七条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1
- 中小企業退職金共済法 附則第七条第一項第三号ロ（１） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-7/par-1/item-3/sub-2/sub2-1
- 中小企業退職金共済法 附則第八条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1
- 中小企業退職金共済法 附則第八条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1/item-1
- 中小企業退職金共済法 附則第八条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1/item-2
- 中小企業退職金共済法 附則第九条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1
- 中小企業退職金共済法 附則第九条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-2
- 中小企業退職金共済法 附則第九条第一項第三号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-9/par-1/item-3
- 中小企業退職金共済法 附則第十条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1
- 中小企業退職金共済法 附則第十条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-1
- 中小企業退職金共済法 附則第十条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-10/par-1/item-2
- 中小企業退職金共済法 附則第十一条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-1
- 中小企業退職金共済法 附則第十一条第二項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-2
- 中小企業退職金共済法 附則第十一条第三項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-3
- 中小企業退職金共済法 附則第十一条第四項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-11/par-4
- 中小企業退職金共済法 附則第十二条第二項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-12/par-2
- 中小企業退職金共済法 附則第十三条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1
- 中小企業退職金共済法 附則第十三条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2
- 中小企業退職金共済法 附則第十三条第一項第二号イ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-1
- 中小企業退職金共済法 附則第十三条第一項第二号ロ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-2
- 中小企業退職金共済法 附則第十三条第一項第二号ハ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-2/sub-3
- 中小企業退職金共済法 附則第十三条第一項第三号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3
- 中小企業退職金共済法 附則第十三条第一項第三号イ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3/sub-1
- 中小企業退職金共済法 附則第十三条第一項第三号ロ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-3/sub-2
- 中小企業退職金共済法 附則第十三条第一項第四号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-13/par-1/item-4
- 中小企業退職金共済法 附則第十四条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1/item-1
- 中小企業退職金共済法 附則第十四条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1/item-2
- 中小企業退職金共済法 附則第十五条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-15/par-1
- 中小企業退職金共済法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-18/par-1
- 中小企業退職金共済法 附則第十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-19/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-20261106T173426-018, translated 2026-11-07
- 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
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-022, 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 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-026, 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-20261106T173426-026, 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
