# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（中小企業退職金共済事業団の解散等） — address `suppl-4091-68/art-5` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5 - 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. --- ### 第五条（中小企業退職金共済事業団の解散等） — Dissolution, etc. of the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation caption: machine translation, not official suppl-4091-68/art-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5 **第一項** 中小企業退職金共済事業団（以下「事業団」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。 suppl-4091-68/art-5/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 The Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation (hereinafter referred to as the "Corporation") is dissolved at the time of the establishment of the Organization, and all its rights and obligations are succeeded to by the Organization at that time. machine translation, not official **第二項** 事業団の平成九年四月一日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、なお従前の例による。 suppl-4091-68/art-5/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-2 The provisions then in force continue to govern the settlement of accounts of the Corporation for the business year beginning on April 1, 1997, and its inventory of property, balance sheet and profit and loss statement. machine translation, not official **第三項** 第一項の規定により機構が事業団の権利及び義務を承継したときは、事業団の資産及び負債は、新法第七十五条第一項の規定により設けられる一般の中小企業退職金共済業務に係る勘定に帰属させるものとする。 suppl-4091-68/art-5/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-3 When the Organization has succeeded to the rights and obligations of the Corporation pursuant to paragraph (1), the assets and liabilities of the Corporation are to be attributed to the account for general small and medium-sized enterprise retirement allowance mutual aid operations established pursuant to Article 75, paragraph (1) of the New Act. machine translation, not official **第四項** 第一項の規定により事業団が解散した場合における解散の登記については、政令で定める。 suppl-4091-68/art-5/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-4 The registration of dissolution in the case where the Corporation is dissolved pursuant to paragraph (1) is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4091-68/art-5/par-3: 第一項 → 中小企業退職金共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4091-68/art-5/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 - suppl-4091-68/art-5/par-3: 新法第七十五条第一項 → 中小企業退職金共済法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1 - suppl-4091-68/art-5/par-4: 第一項 → 中小企業退職金共済法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4091-68/art-5/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-1 ## 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（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-1/par-1 - 中小企業退職金共済法 附則第五条第三項（中小企業退職金共済事業団の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-3 - 中小企業退職金共済法 附則第五条第四項（中小企業退職金共済事業団の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-4 - 中小企業退職金共済法 附則第七条第一項（非課税） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-7/par-1 - 中小企業退職金共済法 附則第七条第二項（非課税） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-7/par-2 - 中小企業退職金共済法 附則第七条第三項（非課税） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-7/par-3 - 中小企業退職金共済法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-14/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-20261106T173426-027, 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