# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8. 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: 第八条 (Supplementary Provisions, Article 8) — address `suppl-4071-63/art-8` - 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-8 - 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. --- ### 第八条 suppl-4071-63/art-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8 **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。 suppl-4071-63/art-8/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4071-63/art-8/par-1 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. machine translation, not official **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 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 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"; machine translation, not official **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 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 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". machine translation, not official --- ## Cites - 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 ## Cited by 5 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-20261106T173426-025, 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