# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146. 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: 附　則 (Supplementary Provisions) — address `suppl-4111-146` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146 - 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. --- ## 附　則 平成一一年一二月三日法律第一四六号 suppl-4111-146 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-146/art-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4111-146/art-1/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第十条（中小企業退職金共済法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act caption: machine translation, not official suppl-4111-146/art-10 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10 **第一項** 第十二条の規定の施行後一年以内に、同条の規定による改正後の中小企業退職金共済法第二条第一項の中小企業者（次項において単に「中小企業者」という。）であって第十二条の規定の施行の際現に退職金共済事業を行う団体で労働省令で定めるものとの間で退職金共済に関する契約（事業主が当該団体に掛金を納付することを約し、当該団体がその事業主の雇用する従業員の退職について退職金を支給することを約する契約をいう。以下この項において同じ。）を締結していたものが当該従業員を被共済者として同法第二条第三項に規定する退職金共済契約（以下この条において「中小企業退職金共済契約」という。）を締結した場合において、当該団体が、勤労者退職金共済機構（以下この条において「機構」という。）との間で、当該中小企業退職金共済契約の被共済者となった者について退職金共済に関する契約（第十二条の規定の施行の際現に当該団体との間で締結されていたものに限る。以下この項において同じ。）に基づき当該団体に納付された掛金の総額（その運用による利益を含む。）の範囲内の金額で、附則別表の上欄に定める金額に当該中小企業退職金共済契約の効力が生じた日における掛金月額を千円で除した数を乗じて得た金額を機構に引き渡すことその他労働省令で定める事項を約する契約を締結し、当該機構との契約で定めるところによって当該金額（次項において「引渡金額」という。）を機構に引き渡したときは、労働省令で定めるところにより、当該上欄に定める金額に応じ同表の下欄に定める月数を当該中小企業退職金共済契約の被共済者に係る掛金納付月数に通算するものとする。この場合において、その通算すべき月数は、当該中小企業退職金共済契約の被共済者となった者が退職金共済に関する契約の被共済者であった期間の月数（その期間の月数が百二十月を超えるときは、百二十月）を超えることができない。 suppl-4111-146/art-10/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-1 Where, within one year after the enforcement of the provisions of Article 12, a small and medium-sized enterprise under Article 2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the provisions of Article 12 (referred to simply as a "small and medium-sized enterprise" in the following paragraph) that had concluded a contract concerning retirement allowance mutual aid (meaning a contract under which an employer undertakes to pay premiums to a body and that body undertakes to pay retirement allowances for the retirement of employees employed by that employer; the same applies hereinafter in this paragraph) with a body that was actually conducting a retirement allowance mutual aid business at the time of the enforcement of the provisions of Article 12 and is specified by Order of the Ministry of Labour has concluded a retirement allowance mutual aid contract prescribed in Article 2, paragraph (3) of that Act (hereinafter referred to as a "small and medium-sized enterprise retirement allowance mutual aid contract" in this Article) with the employee as a covered employee, and that body has concluded with the Workers' Retirement Allowance Mutual Aid Organization (hereinafter referred to as the "Organization" in this Article) a contract under which it undertakes to hand over to the Organization, with respect to the person who has become a covered employee under that small and medium-sized enterprise retirement allowance mutual aid contract, an amount within the range of the total amount of premiums (including profit from their investment) paid to that body under a contract concerning retirement allowance mutual aid (limited to a contract that was actually concluded with that body at the time of the enforcement of the provisions of Article 12; the same applies hereinafter in this paragraph), being the amount obtained by multiplying the amount specified in the left-hand column of the Appended Table of the Supplementary Provisions by the number obtained by dividing the monthly premium on the date on which that small and medium-sized enterprise retirement allowance mutual aid contract took effect by 1,000 yen, and other matters specified by Order of the Ministry of Labour, and has handed over that amount (referred to as the "amount to be handed over" in the following paragraph) to the Organization as provided in the contract with the Organization, the number of months specified in the right-hand column of that table corresponding to the amount specified in that left-hand column is to be aggregated, as provided by Order of the Ministry of Labour, with the number of months of paid premiums relating to the covered employee under that small and medium-sized enterprise retirement allowance mutual aid contract. In this case, the number of months to be aggregated may not exceed the number of months of the period during which the person who became a covered employee under the small and medium-sized enterprise retirement allowance mutual aid contract was a covered employee under a contract concerning retirement allowance mutual aid (or, where the number of months of that period exceeds 120 months, 120 months). machine translation, not official **第二項** 前項の規定により引渡金額が機構に引き渡された中小企業退職金共済契約の被共済者については、中小企業者は、中小企業退職金共済法第二十一条の二第一項の規定にかかわらず、同項の申出をすることができない。 suppl-4111-146/art-10/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-2 With respect to a covered employee under a small and medium-sized enterprise retirement allowance mutual aid contract for which the amount to be handed over has been handed over to the Organization pursuant to the preceding paragraph, a small and medium-sized enterprise may not, notwithstanding Article 21-2, paragraph (1) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, make the application under that paragraph. machine translation, not official ### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4111-146/art-14 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-14 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4111-146/art-14/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-14/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4111-146/art-15 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-15 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関して必要となる経過措置は、政令で定める。 suppl-4111-146/art-15/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-15/par-1 In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ## 附則別表 suppl-4111-146/appdx-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/appdx-1 金額 月数 一、〇〇〇円 一月 二、〇一〇円 二月 三、〇一〇円 三月 四、〇二〇円 四月 五、〇三〇円 五月 六、〇四〇円 六月 七、〇六〇円 七月 八、〇七〇円 八月 九、〇九〇円 九月 一〇、一二〇円 一〇月 一一、一四〇円 一一月 一二、一七〇円 一二月 一三、二〇〇円 一三月 一四、二三〇円 一四月 一五、二七〇円 一五月 一六、三〇〇円 一六月 一七、三四〇円 一七月 一八、三九〇円 一八月 一九、四三〇円 一九月 二〇、四八〇円 二〇月 二一、五三〇円 二一月 二二、五八〇円 二二月 二三、六四〇円 二三月 二四、七〇〇円 二四月 二五、七六〇円 二五月 二六、八二〇円 二六月 二七、八九〇円 二七月 二八、九六〇円 二八月 三〇、〇三〇円 二九月 三一、一〇〇円 三〇月 三二、一八〇円 三一月 三三、二六〇円 三二月 三四、三四〇円 三三月 三五、四二〇円 三四月 三六、五一〇円 三五月 三七、六〇〇円 三六月 三八、六九〇円 三七月 三九、七九〇円 三八月 四〇、八九〇円 三九月 四一、九九〇円 四〇月 四三、〇九〇円 四一月 四四、二〇〇円 四二月 四五、三一〇円 四三月 四六、四二〇円 四四月 四七、五三〇円 四五月 四八、六五〇円 四六月 四九、七七〇円 四七月 五〇、八九〇円 四八月 五二、〇二〇円 四九月 五三、一五〇円 五〇月 五四、二八〇円 五一月 五六、三三〇円 五二月 五七、四七〇円 五三月 五八、六一〇円 五四月 五九、七五〇円 五五月 六〇、九〇〇円 五六月 六二、〇四〇円 五七月 六三、一九〇円 五八月 六四、三五〇円 五九月 六五、五〇〇円 六〇月 六六、六六〇円 六一月 六七、八三〇円 六二月 六八、九九〇円 六三月 七一、三六〇円 六四月 七二、五三〇円 六五月 七三、七二〇円 六六月 七四、九二〇円 六七月 七六、一二〇円 六八月 七七、三二〇円 六九月 七八、五二〇円 七〇月 七九、七二〇円 七一月 八〇、九二〇円 七二月 八二、一二〇円 七三月 八三、三二〇円 七四月 八四、五二〇円 七五月 八七、二七〇円 七六月 八八、四七〇円 七七月 八九、六七〇円 七八月 九〇、八七〇円 七九月 九二、〇七〇円 八〇月 九三、二七〇円 八一月 九四、四七〇円 八二月 九五、七七〇円 八三月 九七、〇七〇円 八四月 九八、三七〇円 八五月 九九、六七〇円 八六月 一〇〇、八七〇円 八七月 一〇四、六三〇円 八八月 一〇五、八三〇円 八九月 一〇七、〇三〇円 九〇月 一〇八、二三〇円 九一月 一〇九、四三〇円 九二月 一一〇、七三〇円 九三月 一一二、〇三〇円 九四月 一一三、三三〇円 九五月 一一四、六三〇円 九六月 一一五、九三〇円 九七月 一一七、二三〇円 九八月 一一八、五三〇円 九九月 一二二、九四〇円 一〇〇月 一二四、二四〇円 一〇一月 一二五、五四〇円 一〇二月 一二六、八四〇円 一〇三月 一二八、一四〇円 一〇四月 一二九、四四〇円 一〇五月 一三〇、七四〇円 一〇六月 一三二、〇四〇円 一〇七月 一三三、三四〇円 一〇八月 一三四、七四〇円 一〇九月 一三六、一四〇円 一一〇月 一三七、五四〇円 一一一月 一四二、七一〇円 一一二月 一四四、一一〇円 一一三月 一四五、五一〇円 一一四月 一四六、九一〇円 一一五月 一四八、三一〇円 一一六月 一四九、七一〇円 一一七月 一五一、一一〇円 一一八月 一五二、五一〇円 一一九月 一五三、九一〇円 一二〇月 Amount Number of months 1,000 yen 1 month 2,010 yen 2 months 3,010 yen 3 months 4,020 yen 4 months 5,030 yen 5 months 6,040 yen 6 months 7,060 yen 7 months 8,070 yen 8 months 9,090 yen 9 months 10,120 yen 10 months 11,140 yen 11 months 12,170 yen 12 months 13,200 yen 13 months 14,230 yen 14 months 15,270 yen 15 months 16,300 yen 16 months 17,340 yen 17 months 18,390 yen 18 months 19,430 yen 19 months 20,480 yen 20 months 21,530 yen 21 months 22,580 yen 22 months 23,640 yen 23 months 24,700 yen 24 months 25,760 yen 25 months 26,820 yen 26 months 27,890 yen 27 months 28,960 yen 28 months 30,030 yen 29 months 31,100 yen 30 months 32,180 yen 31 months 33,260 yen 32 months 34,340 yen 33 months 35,420 yen 34 months 36,510 yen 35 months 37,600 yen 36 months 38,690 yen 37 months 39,790 yen 38 months 40,890 yen 39 months 41,990 yen 40 months 43,090 yen 41 months 44,200 yen 42 months 45,310 yen 43 months 46,420 yen 44 months 47,530 yen 45 months 48,650 yen 46 months 49,770 yen 47 months 50,890 yen 48 months 52,020 yen 49 months 53,150 yen 50 months 54,280 yen 51 months 56,330 yen 52 months 57,470 yen 53 months 58,610 yen 54 months 59,750 yen 55 months 60,900 yen 56 months 62,040 yen 57 months 63,190 yen 58 months 64,350 yen 59 months 65,500 yen 60 months 66,660 yen 61 months 67,830 yen 62 months 68,990 yen 63 months 71,360 yen 64 months 72,530 yen 65 months 73,720 yen 66 months 74,920 yen 67 months 76,120 yen 68 months 77,320 yen 69 months 78,520 yen 70 months 79,720 yen 71 months 80,920 yen 72 months 82,120 yen 73 months 83,320 yen 74 months 84,520 yen 75 months 87,270 yen 76 months 88,470 yen 77 months 89,670 yen 78 months 90,870 yen 79 months 92,070 yen 80 months 93,270 yen 81 months 94,470 yen 82 months 95,770 yen 83 months 97,070 yen 84 months 98,370 yen 85 months 99,670 yen 86 months 100,870 yen 87 months 104,630 yen 88 months 105,830 yen 89 months 107,030 yen 90 months 108,230 yen 91 months 109,430 yen 92 months 110,730 yen 93 months 112,030 yen 94 months 113,330 yen 95 months 114,630 yen 96 months 115,930 yen 97 months 117,230 yen 98 months 118,530 yen 99 months 122,940 yen 100 months 124,240 yen 101 months 125,540 yen 102 months 126,840 yen 103 months 128,140 yen 104 months 129,440 yen 105 months 130,740 yen 106 months 132,040 yen 107 months 133,340 yen 108 months 134,740 yen 109 months 136,140 yen 110 months 137,540 yen 111 months 142,710 yen 112 months 144,110 yen 113 months 145,510 yen 114 months 146,910 yen 115 months 148,310 yen 116 months 149,710 yen 117 months 151,110 yen 118 months 152,510 yen 119 months 153,910 yen 120 months machine translation, not official --- ## Cites - suppl-4111-146/art-10/par-1: 中小企業退職金共済法第二条第一項 → 中小企業退職金共済法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-2/par-1 - suppl-4111-146/art-10/par-1: 次項 → 中小企業退職金共済法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4111-146/art-10/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-2 - suppl-4111-146/art-10/par-1: この項 → 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-4111-146/art-10/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-1 - suppl-4111-146/art-10/par-1: 同法第二条第三項 → 中小企業退職金共済法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-2/par-3 - suppl-4111-146/art-10/par-1: この条 → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4111-146/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10 - suppl-4111-146/art-10/par-2: 前項 → 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-4111-146/art-10/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-1 - suppl-4111-146/art-14/par-1: 附則第一条 → 中小企業退職金共済法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-146/art-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-1 - suppl-4111-146/art-14/par-1: この条 → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4111-146/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-14 - suppl-4111-146/art-15/par-1: 附則第二条から前条まで → 中小企業退職金共済法 附則第十条 (Supplementary Provisions, Article 10), suppl-4111-146/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10 - suppl-4111-146/art-15/par-1: 附則第二条から前条まで → 中小企業退職金共済法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4111-146/art-14 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-14 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 附則第十条第一項（中小企業退職金共済法の一部改正に伴う経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-1 - 中小企業退職金共済法 附則第十条第二項（中小企業退職金共済法の一部改正に伴う経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-10/par-2 - 中小企業退職金共済法 附則第十四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-14/par-1 - 中小企業退職金共済法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4111-146/art-15/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-20261106T173426-018, translated 2026-11-07 - 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-20261106T173426-022, translated 2026-11-07 - 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