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With regard to the application of the provisions of the Small and Medium-sized Enterprise Credit Insurance Act listed in the left-hand column of the following table to an insurance relation of ordinary insurance prescribed in (hereinafter referred to as "ordinary insurance"), unsecured insurance prescribed in (hereinafter referred to as "unsecured insurance"), or special small-amount insurance prescribed in (hereinafter referred to as "special small-amount insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel (meaning a guarantee of obligations prescribed in , or that pertains to funds necessary for a certified project for developing new business fields using outside highly skilled personnel (meaning a project pertaining to developing new business fields using outside highly skilled personnel that is carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel; the same applies hereinafter); the same applies hereinafter in this Article), the phrases listed in the middle column of the table in those provisions are deemed to be replaced with the phrases listed in the right-hand column of that table.

the total amount of insured valuesthe total amount of insured values of insurance relations pertaining to a guarantee related to developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as a "guarantee related to developing new business fields using outside highly skilled personnel") and the total amount of insured values of other insurance relations, respectively
and the total amount of insured valuesthe total amount of insured values of insurance relations pertaining to a guarantee related to developing new business fields using outside highly skilled personnel and the total amount of insured values of other insurance relations, respectively
and of the amount of the relevant loanfor each of guarantees related to developing new business fields using outside highly skilled personnel and other guarantees, of the amount of the relevant loan
the relevant debtorfor each of guarantees related to developing new business fields using outside highly skilled personnel and other guarantees, the relevant debtor

に規定する普通保険(以下「普通保険」という。)、に規定する無担保保険(以下「無担保保険」という。)又はに規定する特別小口保険(以下「特別小口保険」という。)の保険関係であって、社外高度人材活用新事業分野開拓関連保証(、又はに規定する債務の保証であって、認定社外高度人材活用新事業分野開拓事業(認定社外高度人材活用新事業分野開拓計画に従って行われる社外高度人材活用新事業分野開拓に係る事業をいう。以下同じ。)に必要な資金に係るものをいう。以下この条において同じ。)を受けた中小企業者に係るものについての次の表の上欄に掲げるの規定の適用については、これらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

保険価額の合計額が中小企業等経営強化法第十条第一項に規定する社外高度人材活用新事業分野開拓関連保証(以下「社外高度人材活用新事業分野開拓関連保証」という。)に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ
及び保険価額の合計額が社外高度人材活用新事業分野開拓関連保証に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ
及び当該借入金の額のうち社外高度人材活用新事業分野開拓関連保証及びその他の保証ごとに、それぞれ当該借入金の額のうち
当該債務者社外高度人材活用新事業分野開拓関連保証及びその他の保証ごとに、当該債務者

With regard to the application of and to an insurance relation of overseas investment insurance prescribed in (hereinafter referred to as "overseas investment insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "200 million yen" in is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds necessary for a certified project for developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "funds for a project for developing new business fields using outside highly skilled personnel"))", the phrase "400 million yen" is deemed to be replaced with "600 million yen (400 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)", and the phrase "200 million yen" in is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)".

に規定する海外投資関係保険(以下「海外投資関係保険」という。)の保険関係であって、社外高度人材活用新事業分野開拓関連保証を受けた中小企業者に係るものについての及びの規定の適用については、中「二億円」とあるのは「三億円(中小企業等経営強化法第十条第一項に規定する認定社外高度人材活用新事業分野開拓事業に必要な資金(以下「社外高度人材活用新事業分野開拓事業資金」という。)以外の資金に係る債務の保証に係る保険関係については、二億円)」と、「四億円」とあるのは「六億円(社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、四億円)」と、中「二億円」とあるのは「三億円(社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、二億円)」とする。

With regard to the application of and to an insurance relation of new business development insurance prescribed in (hereinafter referred to as "new business development insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "200 million yen" in is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds necessary for a certified project for developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "funds for a project for developing new business fields using outside highly skilled personnel"))", the phrase "400 million yen" is deemed to be replaced with "600 million yen (400 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)", and the phrase "200 million yen" in is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)".

に規定する新事業開拓保険(以下「新事業開拓保険」という。)の保険関係であって、社外高度人材活用新事業分野開拓関連保証を受けた中小企業者に係るものについての及びの規定の適用については、中「二億円」とあるのは「三億円(中小企業等経営強化法第十条第一項に規定する認定社外高度人材活用新事業分野開拓事業に必要な資金(以下「社外高度人材活用新事業分野開拓事業資金」という。)以外の資金に係る債務の保証に係る保険関係については、二億円)」と、「四億円」とあるのは「六億円(社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、四億円)」と、中「二億円」とあるのは「三億円(社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、二億円)」とする。

With regard to the application of and to an insurance relation of ordinary insurance that pertains to a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "70 percent" in , and the phrase "70 percent (80 percent in the case of unsecured insurance, special small-amount insurance, current asset collateral insurance, pollution prevention insurance, energy measures insurance, overseas investment insurance, new business development insurance, business revitalization insurance and specified bond insurance)" in , are deemed to be replaced with "80 percent".

普通保険の保険関係であって、社外高度人材活用新事業分野開拓関連保証に係るものについての及びの規定の適用については、中「百分の七十」とあり、及び中「百分の七十(無担保保険、特別小口保険、流動資産担保保険、公害防止保険、エネルギー対策保険、海外投資関係保険、新事業開拓保険、事業再生保険及び特定社債保険にあつては、百分の八十)」とあるのは、「百分の八十」とする。

The amount of the premium for an insurance relation of ordinary insurance, unsecured insurance or special small-amount insurance that pertains to a guarantee related to developing new business fields using outside highly skilled personnel is, notwithstanding , the amount obtained by multiplying the insured amount by the rate specified by Cabinet Order within 2 percent per year.

普通保険、無担保保険又は特別小口保険の保険関係であって、社外高度人材活用新事業分野開拓関連保証に係るものについての保険料の額は、の規定にかかわらず、保険金額に年百分の二以内において政令で定める率を乗じて得た額とする。

A Small and Medium Business Investment and Consultation Company may, in addition to the business listed in the items of , conduct the following business.

中小企業投資育成株式会社は、各号に掲げる事業のほか、次に掲げる事業を行うことができる。

the underwriting of shares issued by a small and medium-sized enterprise upon establishing a stock company with an amount of stated capital exceeding 300 million yen in order to conduct a certified project for developing new business fields using outside highly skilled personnel, and the holding of the shares pertaining to that underwriting;

中小企業者が認定社外高度人材活用新事業分野開拓事業を行うために資本金の額が三億円を超える株式会社を設立する際に発行する株式の引受け及び当該引受けに係る株式の保有

the underwriting of shares, share options (excluding those attached to bonds with share options) or bonds with share options, etc. issued, by a stock company with an amount of stated capital exceeding 300 million yen among small and medium-sized enterprises, to raise the funds it needs in order to conduct a certified project for developing new business fields using outside highly skilled personnel, and the holding of shares, share options (including shares issued or transferred upon their exercise) or bonds with share options, etc. (including shares issued or transferred upon the exercise of share options attached to bonds with share options, etc.) pertaining to that underwriting.

中小企業者のうち資本金の額が三億円を超える株式会社が認定社外高度人材活用新事業分野開拓事業を行うために必要とする資金の調達を図るために発行する株式、新株予約権(新株予約権付社債に付されたものを除く。)又は新株予約権付社債等の引受け及び当該引受けに係る株式、新株予約権(その行使により発行され、又は移転された株式を含む。)又は新株予約権付社債等(新株予約権付社債等に付された新株予約権の行使により発行され、又は移転された株式を含む。)の保有

The businesses listed in the items of the preceding paragraph are deemed to be the businesses referred to in and for the purpose of the application of .

前項各号に掲げる事業は、の適用については、及びの事業とみなす。

Article 12Business of Promoting Developing New Business Fields Using Outside Highly Skilled Personnel Carried Out by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN

第十二条(独立行政法人中小企業基盤整備機構の行う社外高度人材活用新事業分野開拓促進業務)

The Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (hereinafter referred to as the "Organization for Small and Medium Enterprises and Regional Innovation, JAPAN"), in order to promote developing new business fields using outside highly skilled personnel, conducts the business of guaranteeing obligations pertaining to borrowings of funds that a certified new small and medium-sized enterprise, etc. requires in order to carry out a certified project for developing new business fields using outside highly skilled personnel, and of guaranteeing obligations pertaining to corporate bonds (excluding short-term corporate bonds prescribed in ; the same applies in Article 25, paragraph (1)) issued by a certified new small and medium-sized enterprise, etc. (limited to a company) in order to raise those funds.

独立行政法人中小企業基盤整備機構(以下「中小企業基盤整備機構」という。)は、社外高度人材活用新事業分野開拓を促進するため、認定新規中小企業者等が認定社外高度人材活用新事業分野開拓事業を行うために必要とする資金の借入れに係る債務の保証及び認定新規中小企業者等(会社に限る。)が当該資金を調達するために発行する社債(に規定する短期社債を除く。第二十五条第一項において同じ。)に係る債務の保証の業務を行う。

Article 13Special Provisions on Taxation

第十三条(課税の特例)

Where outside highly skilled personnel engaged in developing new business fields using outside highly skilled personnel carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel acquire shares of the certified new small and medium-sized enterprise, etc. that carries out that developing new business fields using outside highly skilled personnel (limited to a company that falls under the requirements specified by order of the competent ministry with respect to the amount of stated capital and other matters) through the exercise of share options granted by it in accordance with that plan, a special measure concerning taxation is to apply to the economic benefit pertaining to the acquisition of those shares, as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).

認定社外高度人材活用新事業分野開拓計画に従って行われる社外高度人材活用新事業分野開拓に従事する社外高度人材が、当該社外高度人材活用新事業分野開拓を行う認定新規中小企業者等(会社であって資本金の額その他の事項について主務省令で定める要件に該当するものに限る。)から当該計画に従って与えられた新株予約権の行使により当該認定新規中小企業者等の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。

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