# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号 - English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四条 (Supplementary Provisions, Article 4)（退職金等に関する経過措置） — address `suppl-4071-63/art-4` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4 - e-Gov law ID: 334AC0000000160 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四条（退職金等に関する経過措置） — Transitional Measures Concerning Retirement Allowances, etc. caption: machine translation, not official suppl-4071-63/art-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4 **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。 suppl-4071-63/art-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-4/par-1 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. machine translation, not official **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。 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 Former Act contract: a retirement allowance mutual aid contract that took effect before April 1, 1991; machine translation, not official **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。 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 1990 Act contract: a retirement allowance mutual aid contract that took effect on or after April 1, 1991 and before the Partial Effective Date; machine translation, not official **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。 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 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; machine translation, not official **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。 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 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; machine translation, not official **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。 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 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; machine translation, not official **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。 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 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; machine translation, not official **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。 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 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"; machine translation, not official **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。 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 Calculation month: the calculation month prescribed in Article 10, paragraph (2), item (iii), (b) of the New Act. machine translation, not official --- ## Cites - 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 ## Cited by 4 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-20261106T173426-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-025, 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