# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十一条 (Supplementary Provisions, Article 11)

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- Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号
- English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十一条 (Supplementary Provisions, Article 11) — address `suppl-4071-63/art-11`
- 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/art-11
- e-Gov law ID: 334AC0000000160 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十一条
<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>

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## Cites
- 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

## Cited by

7 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

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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-20261106T173426-026, 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
