# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号 - English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-4071-63/art-14` - 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-14 - e-Gov law ID: 334AC0000000160 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条 suppl-4071-63/art-14 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14 **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。 suppl-4071-63/art-14/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-14/par-1 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. machine translation, not official **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 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 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; machine translation, not official **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 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 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). machine translation, not official --- ## Cites - 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 ## 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 --- ## 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 - 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