# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 附　則 (Supplementary Provisions)

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- 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-4281-66`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66
- 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.

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## 附　則 平成二八年六月三日法律第六六号
<sup>suppl-4281-66 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-66/art-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1</sup>

**第一項**  この法律は、平成二十九年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4281-66/art-1/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1</sup>
This Act comes into effect as of January 1, 2017; provided, however, that the provisions listed in the following items come into effect as of the day set forth in the respective items:
<sup>machine translation, not official</sup>

  **一**  附則第十条の規定　公布の日
  <sup>suppl-4281-66/art-1/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-1</sup>
  the provisions of Article 10 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条の規定、第四条中確定給付企業年金法第七十八条の次に一条を加える改正規定並びに同法第七十九条及び第八十二条の二の改正規定並びに第六条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第四十条第八項及び第四十一条第三号の改正規定並びに附則第九条の規定　平成二十八年七月一日
  <sup>suppl-4281-66/art-1/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-2</sup>
  The provisions of Article 1; the provisions adding one Article after Article 78 of the Defined-Benefit Corporate Pension Act in Article 4, and the provisions amending Article 79 and Article 82-2 of that Act; the provisions amending Article 40, paragraph (8) and Article 41, item (iii) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System in Article 6; and the provisions of Article 9 of the Supplementary Provisions: July 1, 2016;
  <sup>machine translation, not official</sup>

  **三**  略
  <sup>suppl-4281-66/art-1/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第三条の規定、第四条の規定（第二号に掲げる改正規定を除く。）、第五条の規定並びに第六条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第五条第三項の表改正後確定給付企業年金法第八十八条の項の次に一項を加える改正規定、同表改正後確定拠出年金法第四条第一項第二号の項を改める改正規定及び同表改正後確定拠出年金法第五十四条の二第二項の項の次に一項を加える改正規定並びに附則第五条から第七条までの規定　公布の日から起算して二年を超えない範囲内において政令で定める日
  <sup>suppl-4281-66/art-1/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-4</sup>
  the provisions of Article 3, the provisions of Article 4 (excluding the amending provisions listed in item (ii)), the provisions of Article 5, the provisions adding one row after the row for "Article 88 of the amended Defined-Benefit Corporate Pension Act" in the table in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System in Article 6, the provisions amending the row for "Article 4, paragraph (1), item (ii) of the amended Defined Contribution Pension Act" in that table, and the provisions adding one row after the row for "Article 54-2, paragraph (2) of the amended Defined Contribution Pension Act" in that table, and the provisions of Articles 5 through 7 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
  <sup>machine translation, not official</sup>

### 第二条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-66/art-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-2</sup>

**第一項**  政府は、この法律の施行後五年を目途として、この法律による改正後のそれぞれの法律（以下この条において「改正後の各法律」という。）の施行の状況等を勘案し、必要があると認めるときは、改正後の各法律の規定について検討を加え、その結果に基づいて所要の措置を講ずるものとする。
<sup>suppl-4281-66/art-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-2/par-1</sup>
The government is to, with a target of five years after this Act comes into effect, taking into account the status, etc. of the enforcement of the respective Acts as amended by this Act (hereinafter referred to in this Article as "the respective Acts as amended"), when it finds it necessary, review the provisions of the respective Acts as amended, and take the required measures based on the results of that review.
<sup>machine translation, not official</sup>

### 第七条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-66/art-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-7</sup>

**第一項**  第五条の規定による改正後の中小企業退職金共済法第三十一条の四の規定は、第四号施行日以後に行われる同条第一項に規定する合併等について適用する。
<sup>suppl-4281-66/art-7/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-7/par-1</sup>
The provisions of Article 31-4 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as amended by the provisions of Article 5 apply to a merger, etc. prescribed in paragraph (1) of that Article that takes place on or after the Item (iv) Effective Date.
<sup>machine translation, not official</sup>

### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-66/art-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9</sup>

**第一項**  この法律（附則第一条第二号から第四号までに掲げる規定にあっては、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。
<sup>suppl-4281-66/art-9/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, in the case of the provisions set forth in Article 1, items (ii) through (iv) 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 continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-66/art-10 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-10</sup>

**第一項**  附則第三条から前条までに規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4281-66/art-10/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-10/par-1</sup>
Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-66/art-1/par-1/item-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-4281-66/art-10 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-10
- suppl-4281-66/art-1/par-1/item-2: 附則第九条 → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4281-66/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9
- suppl-4281-66/art-1/par-1/item-4: 第二号 → 中小企業退職金共済法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-66/art-1/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-2
- suppl-4281-66/art-1/par-1/item-4: 附則第五条から第七条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4281-66/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-7
- suppl-4281-66/art-2/par-1: この条 → 中小企業退職金共済法 附則第二条 (Supplementary Provisions, Article 2), suppl-4281-66/art-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-2
- suppl-4281-66/art-7/par-1: 中小企業退職金共済法第三十一条の四 → 中小企業退職金共済法 第三十一条の四 (Article 31-4), art-31-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4
- suppl-4281-66/art-7/par-1: 同条第一項 → 中小企業退職金共済法 第三十一条の四第一項 (Article 31-4, paragraph (1)), art-31-4/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-31-4/par-1
- suppl-4281-66/art-9/par-1: 附則第一条第二号から第四号まで → 中小企業退職金共済法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4281-66/art-1/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-2
- suppl-4281-66/art-9/par-1: 附則第一条第二号から第四号まで → 中小企業退職金共済法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4281-66/art-1/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-3
- suppl-4281-66/art-9/par-1: 附則第一条第二号から第四号まで → 中小企業退職金共済法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4281-66/art-1/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-4
- suppl-4281-66/art-9/par-1: この条 → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4281-66/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9
- suppl-4281-66/art-10/par-1: 附則第三条から前条まで → 中小企業退職金共済法 附則第七条 (Supplementary Provisions, Article 7), suppl-4281-66/art-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-7
- suppl-4281-66/art-10/par-1: 附則第三条から前条まで → 中小企業退職金共済法 附則第九条 (Supplementary Provisions, Article 9), suppl-4281-66/art-9 — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 中小企業退職金共済法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-1
- 中小企業退職金共済法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-2
- 中小企業退職金共済法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-1/par-1/item-4
- 中小企業退職金共済法 附則第二条第一項（検討） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-2/par-1
- 中小企業退職金共済法 附則第九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-9/par-1
- 中小企業退職金共済法 附則第十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4281-66/art-10/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-20261106T173426-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-031, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-033, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-036, 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
