# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7. 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-4101-46/art-7` - 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-7 - 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. --- ### 第七条 suppl-4101-46/art-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7 **第一項** 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ない者（以下この条並びに附則第十条及び第十三条において「第七条被共済者」という。）が施行日以後に退職したときにおける退職金の額は、次の各号に掲げる掛金納付月数の区分に応じ、当該各号に定める額とする。 suppl-4101-46/art-7/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/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 Effective Date, for whom a past service premium has never been paid (hereinafter referred to as an "Article 7 covered employee" in this Article and Articles 10 and 13 of the Supplementary Provisions) retires on or after the Effective Date is the amount specified in each of the following items according to the category of the number of months of paid premiums set out in that item. machine translation, not official **一** 二十三月以下　掛金月額区分ごとに、区分掛金納付月数に応じ新法別表第一の下欄に定める金額の十分の一の金額を合算して得た額（退職が死亡による場合にあっては、百円に区分掛金納付月数を乗じて得た額を合算して得た額） suppl-4101-46/art-7/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-1 23 months or less: the amount obtained by adding together, for each monthly premium bracket, the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 1 of the New Act in accordance with the number of months of paid premiums per bracket (in the case where the retirement is due to death, the amount obtained by adding together the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket); machine translation, not official **二** 二十四月以上四十二月以下　掛金月額区分ごとに、百円に区分掛金納付月数を乗じて得た額（旧法契約に係る掛金月額区分であって平成八年四月前の期間に係る区分掛金納付月数が三十六月以上であるものについては、区分掛金納付月数に換算月数を加えた月数に応じ新法別表第二の下欄に定める金額の十分の一の金額とし、その額が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超えるときは、当該算定した額とする。）を合算して得た額 suppl-4101-46/art-7/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-2 24 months or more and 42 months or less: the amount obtained by adding together, for each monthly premium bracket, the amounts obtained by multiplying 100 yen by the number of months of paid premiums per bracket (for a monthly premium bracket relating to a former Act contract in which the number of months of paid premiums per bracket relating to the period before April 1996 is 36 months or more, the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months to the number of months of paid premiums per bracket, and where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount); machine translation, not official **三** 四十三月以上　次のイ及びロに定める額を合算して得た額 suppl-4101-46/art-7/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3 43 months or more: the amount obtained by adding together the amounts specified in (a) and (b): machine translation, not official **イ** 掛金月額区分ごとに、次の（１）又は（２）に掲げる場合の区分に応じ、当該（１）又は（２）に定める額を合算して得た額 suppl-4101-46/art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-1 The amount obtained by adding together, for each monthly premium bracket, the amounts specified in (1) or (2) below according to the category of case set out in (1) or (2): machine translation, not official **（１）** 施行日前区分掛金納付月数が四十二月以下である場合（旧法契約に係る掛金月額区分については、当該掛金月額区分における平成八年四月前の期間に係る区分掛金納付月数が三十六月以上である場合を除く。）　区分掛金納付月数に応じ新法別表第二の下欄に定める金額の十分の一の金額 suppl-4101-46/art-7/par-1/item-3/sub-1/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-1/sub2-1 Where the number of months of paid premiums per bracket before the Effective Date is 42 months or less (excluding, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket is 36 months or more): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months of paid premiums per bracket; machine translation, not official **（２）** 施行日前区分掛金納付月数が四十三月以上である場合（旧法契約に係る掛金月額区分については、当該掛金月額区分における平成八年四月前の期間に係る区分掛金納付月数が三十六月以上である場合を含む。）　区分掛金納付月数に換算月数を加えた月数に応じ新法別表第二の下欄に定める金額の十分の一の金額。ただし、その額が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超えるときは、当該算定した額とする。 suppl-4101-46/art-7/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-1/sub2-2 Where the number of months of paid premiums per bracket before the Effective Date is 43 months or more (including, for a monthly premium bracket relating to a former Act contract, the case where the number of months of paid premiums per bracket relating to the period before April 1996 in that monthly premium bracket is 36 months or more): the amount equal to one-tenth of the amount specified in the lower column of Appended Table 2 of the New Act in accordance with the number of months obtained by adding the converted number of months to the number of months of paid premiums per bracket; provided, however, that where that amount exceeds the amount calculated by the previous calculation method, as provided by Cabinet Order, that calculated amount; machine translation, not official **ロ** 平成八年四月前の期間に係る掛金として旧最高掛金月額を超える額の掛金の納付がなかった旧法契約の第七条被共済者にあっては、次の（１）に定める額とし、それ以外の第七条被共済者にあっては、次の（１）に定める額に（２）に定める額を加算した額 suppl-4101-46/art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-2 In the case of an Article 7 covered employee under a former Act contract for whom no premium in an amount exceeding the former highest monthly premium has been paid as a premium relating to the period before April 1996, the amount specified in (1) below, and in the case of any other Article 7 covered employee, the amount obtained by adding the amount specified in (2) to the amount specified in (1) below: machine translation, not official **（１）** 退職金共済契約が効力を生じた日の属する月から計算月（平成十一年四月以後の計算月に限る。）までの各月分の掛金に係る区分掛金納付月数に応じイ（１）又は（２）に定める額を合算して得た額（附則第十一条において「特定仮定退職金額」という。）に、それぞれ当該計算月の属する年度に係る同条の規定により定められる支給率を乗じて得た額（その額に一円未満の端数があるときは、これを一円に切り上げるものとする。）を合算して得た額 suppl-4101-46/art-7/par-1/item-3/sub-2/sub2-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-2/sub2-1 The amount obtained by adding together the amounts obtained by multiplying the total of the amounts specified in (a), (1) or (2) in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month on or after April 1999) (referred to as the "specified hypothetical retirement allowance amount" in Article 11 of the Supplementary Provisions) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 11 of the Supplementary Provisions, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen); machine translation, not official **（２）** 退職金共済契約が効力を生じた日の属する月から計算月（平成四年四月から平成六年三月までの計算月に限る。）までの各月分の掛金（旧法契約の第七条被共済者にあっては、掛金のうち旧最高掛金月額を超える部分の各月分の掛金）に係る区分掛金納付月数に応じ中小企業退職金共済法の一部を改正する法律（平成七年法律第六十三号）による改正前の中小企業退職金共済法別表第二の下欄に定める金額の十分の一の金額を合算して得た額に、それぞれ当該計算月の属する年度に係る同法第十条第三項の規定により定められた支給率を乗じて得た額（その額に一円未満の端数があるときは、これを一円に切り上げるものとする。）を合算して得た額 suppl-4101-46/art-7/par-1/item-3/sub-2/sub2-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1/item-3/sub-2/sub2-2 The amount obtained by adding together the amounts obtained by multiplying the total of the amounts equal to one-tenth of the amounts specified in the lower column of Appended Table 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 63 of 1995) in accordance with the number of months of paid premiums per bracket relating to the premium for each month from the month containing the day on which the retirement allowance mutual aid contract took effect through the calculation month (limited to a calculation month from April 1992 through March 1994) (in the case of an Article 7 covered employee under a former Act contract, the premium for each month for the part of the premium exceeding the former highest monthly premium) by the payment rate for the fiscal year to which that calculation month belongs, as determined pursuant to the provisions of Article 10, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment, in each case (where the amount has a fraction of less than one yen, it is rounded up to one yen). machine translation, not official --- ## Cites - suppl-4101-46/art-7/par-1: この条 → 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-7/par-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-4101-46/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-10 - suppl-4101-46/art-7/par-1: 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-4101-46/art-13 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-13 - suppl-4101-46/art-7/par-1/item-3/sub-2/sub2-1: 附則第十一条 → 中小企業退職金共済法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4101-46/art-11 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-11 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 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-4101-46/art-5/par-1 - 中小企業退職金共済法 附則第七条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-7/par-1 - 中小企業退職金共済法 附則第八条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-8/par-1/item-1 - 中小企業退職金共済法 附則第八条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-8/par-1/item-2 - 中小企業退職金共済法 附則第九条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-9/par-1/item-2 - 中小企業退職金共済法 附則第九条第一項第三号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-9/par-1/item-3 - 中小企業退職金共済法 附則第十条第一項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1 - 中小企業退職金共済法 附則第十条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-1 - 中小企業退職金共済法 附則第十条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-10/par-1/item-2 - 中小企業退職金共済法 附則第十一条第三項 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-11/par-3 - 中小企業退職金共済法 附則第十三条第一項第二号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-13/par-1/item-2 - 中小企業退職金共済法 附則第十三条第一項第二号イ — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-13/par-1/item-2/sub-1 - 中小企業退職金共済法 附則第十四条第一項第一号 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4101-46/art-14/par-1/item-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-20261106T173426-029, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-029, 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