# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（勤労者退職金共済機構の解散等） — address `suppl-4141-164/art-2` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2 - 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. --- ### 第二条（勤労者退職金共済機構の解散等） — Dissolution of the Workers' Retirement Allowance Mutual Aid Organization, etc. caption: machine translation, not official suppl-4141-164/art-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2 **第一項** 勤労者退職金共済機構（以下「旧機構」という。）は、独立行政法人勤労者退職金共済機構（以下「新機構」という。）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、その時において新機構が承継する。 suppl-4141-164/art-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-1 The Workers' Retirement Allowance Mutual Aid Organization (hereinafter referred to as the "former Organization") is to be dissolved at the time of the establishment of the Organization for Workers' Retirement Allowance Mutual Aid (hereinafter referred to as the "new Organization"), and all of its rights and obligations are succeeded to by the new Organization at that time. machine translation, not official **第二項** 旧機構の解散の日の前日を含む事業年度は、その日に終わるものとする。 suppl-4141-164/art-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-2 The business year that includes the day preceding the date of dissolution of the former Organization is to end on that day. machine translation, not official **第三項** 旧機構の解散の日の前日を含む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。この場合において、当該決算の完結の期限は、解散の日から起算して四月を経過する日とする。 suppl-4141-164/art-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-3 The provisions then in force continue to govern the settlement of accounts, and the inventory of property, balance sheet and profit and loss statement, for the business year that includes the day preceding the date of dissolution of the former Organization. In this case, the deadline for completing that settlement of accounts is the day on which four months have elapsed from the date of dissolution. machine translation, not official **第四項** 第一項の規定により新機構が旧機構の権利及び義務を承継したときは、その承継の際次の各号に掲げる勘定から承継する資産の価額が負債の金額を超えるときは、その差額に相当する額については当該各号に定める勘定に属する積立金として、当該各号に掲げる勘定から承継する資産の価額が負債の金額を下回るときは、その差額に相当する額については当該各号に定める勘定に属する繰越欠損金として、それぞれ整理するものとする。 suppl-4141-164/art-2/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4 When the new Organization has succeeded to the rights and obligations of the former Organization pursuant to the provisions of paragraph (1), if, at the time of the succession, the value of the assets succeeded to from an account set out in the following items exceeds the amount of the liabilities, the amount equivalent to the difference is to be treated as a reserve fund belonging to the account specified in the relevant item, and if the value of the assets succeeded to from an account set out in those items falls below the amount of the liabilities, the amount equivalent to the difference is to be treated as a carried-forward loss belonging to the account specified in the relevant item, in each case respectively. machine translation, not official **一** 改正前の中小企業退職金共済法（以下「旧法」という。）第七十五条第一項第一号に掲げる業務に係る勘定　改正後の中小企業退職金共済法（以下「新法」という。）第七十四条第一項第一号に掲げる業務に係る勘定 suppl-4141-164/art-2/par-4/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4/item-1 the account for the operations set out in Article 75, paragraph (1), item (i) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment (hereinafter referred to as the "Former Act"): the account for the operations set out in Article 74, paragraph (1), item (i) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act after the amendment (hereinafter referred to as the "New Act"); machine translation, not official **二** 旧法第七十五条第一項第二号に掲げる業務に係る勘定　新法第七十四条第一項第二号に掲げる業務に係る勘定 suppl-4141-164/art-2/par-4/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4/item-2 the account for the operations set out in Article 75, paragraph (1), item (ii) of the Former Act: the account for the operations set out in Article 74, paragraph (1), item (ii) of the New Act. machine translation, not official **第五項** 前項の資産の価額は、この法律の施行の日現在における時価を基準として評価委員が評価した価額とする。 suppl-4141-164/art-2/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-5 The value of the assets referred to in the preceding paragraph is the value assessed by the appraisal committee members on the basis of the market price as of the date this Act comes into effect. machine translation, not official **第六項** 前項の評価委員及びその他評価に関し必要な事項は、政令で定める。 suppl-4141-164/art-2/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-6 The appraisal committee members referred to in the preceding paragraph and other matters necessary for the appraisal are specified by Cabinet Order. machine translation, not official **第七項** 新機構は、第一項の規定により新機構が承継した財産のうち旧法第七十七条に規定する特定業種に属する事業の事業主が特定業種退職金共済契約によらないで拠出した財産については、新法第七十六条の規定により管理し、及び運用しなければならない。 suppl-4141-164/art-2/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-7 With regard to property that the new Organization has succeeded to pursuant to the provisions of paragraph (1) and that an employer of a business belonging to a specified industry prescribed in Article 77 of the Former Act has contributed otherwise than under a specified-industry retirement allowance mutual aid contract, the new Organization must manage and invest it pursuant to the provisions of Article 76 of the New Act. machine translation, not official **第八項** 第一項の規定により旧機構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-4141-164/art-2/par-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-8 The registration of dissolution in the case where the former Organization has been dissolved pursuant to the provisions of paragraph (1) is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-164/art-2/par-4: 第一項 → 中小企業退職金共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4141-164/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-1 - suppl-4141-164/art-2/par-4/item-1: 第七十四条第一項第一号 → 中小企業退職金共済法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-1 - suppl-4141-164/art-2/par-4/item-2: 新法第七十四条第一項第二号 → 中小企業退職金共済法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-2 - suppl-4141-164/art-2/par-5: 前項 → 中小企業退職金共済法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4141-164/art-2/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4 - suppl-4141-164/art-2/par-6: 前項 → 中小企業退職金共済法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4141-164/art-2/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-5 - suppl-4141-164/art-2/par-7: 第一項 → 中小企業退職金共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4141-164/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-1 - suppl-4141-164/art-2/par-7: 新法第七十六条 → 中小企業退職金共済法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-76 - suppl-4141-164/art-2/par-8: 第一項 → 中小企業退職金共済法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4141-164/art-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/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-4141-164/art-1/par-1 - 中小企業退職金共済法 附則第二条第四項（勤労者退職金共済機構の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4 - 中小企業退職金共済法 附則第二条第五項（勤労者退職金共済機構の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-5 - 中小企業退職金共済法 附則第二条第六項（勤労者退職金共済機構の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-6 - 中小企業退職金共済法 附則第二条第七項（勤労者退職金共済機構の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-7 - 中小企業退職金共済法 附則第二条第八項（勤労者退職金共済機構の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-2/par-8 - 中小企業退職金共済法 附則第十六条第一項（政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4141-164/art-16/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-20261106T173426-032, 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