# 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-4101-46/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-4101-46/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-4101-46/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-4101-46/art-14 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14 **第一項** 施行日以後に効力を生じた退職金共済契約について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-4101-46/art-14/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1 The amount of a retirement allowance in the case where a covered employee for whom, for a retirement allowance mutual aid contract that took effect on or after the Effective Date, the number of months of paid premiums relating to a retirement allowance mutual aid contract that took effect before the Effective Date is aggregated pursuant to Article 14 of the New Act retires, and the amount of a cancellation refund in the case where the retirement allowance mutual aid contract relating to that covered employee is cancelled, 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 amounts specified in the following items according to the category of retirement allowance mutual aid contract that took effect before the 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通算した二年法契約及び当該通算した二年法契約に係る掛金納付月数を通算した七年法契約　七年法契約及び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、附則第七条及び第十条第一項の規定を適用した場合に得られる額 suppl-4101-46/art-14/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/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, and a 1995 Act contract for which the number of months of paid premiums relating to that aggregated 1990 Act contract has been aggregated: the amount obtained when the provisions of Article 7 and Article 10, paragraph (1) of the Supplementary Provisions are applied on the assumption that the 1995 Act contract and the retirement allowance mutual aid contract that took effect on or after the Effective Date are 1990 Act contracts; machine translation, not official **二** 旧法契約に係る掛金納付月数を通算した七年法契約及び二年法契約に係る掛金納付月数を通算した七年法契約（前号に掲げる七年法契約を除く。）　七年法契約及び施行日以後に効力を生じた退職金共済契約を旧法契約又は二年法契約とみなして、附則第七条の規定を適用した場合に得られる額 suppl-4101-46/art-14/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-2 A 1995 Act contract for which the number of months of paid premiums relating to a former Act contract has been aggregated, and a 1995 Act contract for which the number of months of paid premiums relating to a 1990 Act contract has been aggregated (excluding the 1995 Act contract set out in the preceding item): the amount obtained when the provisions of Article 7 of the Supplementary Provisions are applied on the assumption that the 1995 Act contract and the retirement allowance mutual aid contract that took effect on or after the Effective Date are a former Act contract or a 1990 Act contract; machine translation, not official **三** 前二号に掲げる退職金共済契約以外の退職金共済契約　施行日以後に効力を生じた退職金共済契約を当該通算に係る施行日前に効力を生じた退職金共済契約とみなして、附則第七条の規定を適用した場合に得られる額 suppl-4101-46/art-14/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-3 A retirement allowance mutual aid contract other than those set out in the preceding two items: 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 Effective Date is the retirement allowance mutual aid contract that took effect before the Effective Date relating to that aggregation. machine translation, not official --- ## Cites - suppl-4101-46/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-4101-46/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-4101-46/art-14/par-1/item-1: 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-4101-46/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7 - suppl-4101-46/art-14/par-1/item-1: 第十条第一項 → 中小企業退職金共済法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4101-46/art-10/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1 - suppl-4101-46/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-4101-46/art-14/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-1 - suppl-4101-46/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-4101-46/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7 - suppl-4101-46/art-14/par-1/item-3: 前二号 → 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-4101-46/art-14/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-1 - suppl-4101-46/art-14/par-1/item-3: 前二号 → 中小企業退職金共済法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4101-46/art-14/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-2 - suppl-4101-46/art-14/par-1/item-3: 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-4101-46/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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-4101-46/art-4/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-4101-46/art-14/par-1/item-2 - 中小企業退職金共済法 附則第十四条第一項第三号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-3 - 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-4101-46/art-15/par-1 - 中小企業退職金共済法 附則第十六条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-16/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-4101-46/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-20261106T173426-030, 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