Section 1 Promotion of the Business Activities of New Small and Medium-sized Enterprises
第一節 新規中小企業の事業活動の促進
No English for this paragraph yet.
削除
第五条（中小企業投資育成株式会社法の特例）
In addition to the businesses listed in the items of Article 5, paragraph (1) of the Small and Medium-sized Enterprise Investment Business Corporation Act (Act No. 101 of 1963), a Small and Medium Business Investment and Consultation Company may conduct the following businesses:
中小企業投資育成株式会社は、中小企業投資育成株式会社法（昭和三十八年法律第百一号）第五条第一項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 new small and medium-sized enterprise upon incorporating a stock company with an amount of stated capital exceeding 300 million yen, and the holding of the shares pertaining to that underwriting;
新規中小企業者が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. (meaning bonds with share options, etc. prescribed in Article 5, paragraph (1), item (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act; the same applies hereinafter) issued, in order to raise the funds it requires, by a stock company with an amount of stated capital exceeding 300 million yen among new small and medium-sized enterprises, and the holding of the 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 the share options attached to bonds with share options, etc.) pertaining to that underwriting.
新規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（中小企業投資育成株式会社法第五条第一項第二号に規定する新株予約権付社債等をいう。以下同じ。）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 Article 5, paragraph (1), items (i) and (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act for the purpose of the application of that Act.
前項各号に掲げる事業は、中小企業投資育成株式会社法の適用については、同法第五条第一項第一号及び第二号の事業とみなす。
Article 6Diagnosis and Guidance
第六条（診断及び指導）
The Minister of Economy, Trade and Industry is to provide diagnosis and guidance, concerning the provision of information on management conditions necessary for the smooth implementation of fund-raising through investment, to a company that is a new small and medium-sized enterprise and that satisfies the requirements specified by Order of the Ministry of Economy, Trade and Industry as one for which it is particularly necessary and appropriate, in order to achieve the future growth and development of its business, to actively receive investment from outside and carry on business activities (referred to in the following Article as a "specified new small and medium-sized enterprise").
Article 7Special Provisions on Taxation
第七条（課税の特例）
Where an individual has acquired, by payment, shares issued by a specified new small and medium-sized enterprise (limited to the case where the individual has obtained confirmation from the Minister of Economy, Trade and Industry, in accordance with Order of the Ministry of Economy, Trade and Industry, concerning the acquisition of the shares), and a transfer loss, etc. arises on those shares, special provisions on taxation, such as the carrying forward of deductions, are to apply to the transfer loss, etc. as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
特定新規中小企業者により発行される株式を払込みにより個人が取得した場合（当該株式を取得したことについて経済産業省令で定めるところにより経済産業大臣の確認を受けた場合に限る。）で、当該株式について譲渡損失等が発生したときは、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、当該譲渡損失等について繰越控除等の課税の特例の適用があるものとする。
Section 2 Developing New Business Fields Using Outside Highly Skilled Personnel
第二節 社外高度人材活用新事業分野開拓
第八条（社外高度人材活用新事業分野開拓計画の認定）
A new small and medium-sized enterprise, etc. that intends to develop new business fields using outside highly skilled personnel may prepare a plan concerning developing new business fields using outside highly skilled personnel (hereinafter in this Article and the following Article referred to as a "plan for developing new business fields using outside highly skilled personnel"), submit it to the competent minister in accordance with order of the competent ministry, and obtain certification that the plan for developing new business fields using outside highly skilled personnel is appropriate.
社外高度人材活用新事業分野開拓を行おうとする新規中小企業者等は、社外高度人材活用新事業分野開拓に関する計画（以下この条及び次条において「社外高度人材活用新事業分野開拓計画」という。）を作成し、主務省令で定めるところにより、これを主務大臣に提出して、その社外高度人材活用新事業分野開拓計画が適当である旨の認定を受けることができる。
The following matters must be stated in a plan for developing new business fields using outside highly skilled personnel.
社外高度人材活用新事業分野開拓計画には、次に掲げる事項を記載しなければならない。
the content and timing of developing new business fields using outside highly skilled personnel;
社外高度人材活用新事業分野開拓の内容及び実施時期
the content of the knowledge or skills held by the outside highly skilled personnel to be utilized in developing new business fields using outside highly skilled personnel, and the manner in which they are to be utilized;
社外高度人材活用新事業分野開拓において活用する社外高度人材の有する知識又は技能の内容及びその活用の態様
in the case where share options of the new small and medium-sized enterprise, etc. are to be granted to the outside highly skilled personnel as remuneration for the provision of the knowledge or skills they hold, the content of that remuneration;
the amount of funds necessary for developing new business fields using outside highly skilled personnel and the method of raising them.
社外高度人材活用新事業分野開拓を実施するために必要な資金の額及びその調達方法
Where an application for the certification under paragraph (1) is filed, the competent minister is to grant the certification if the minister finds that the plan for developing new business fields using outside highly skilled personnel pertaining to the application conforms to all of the following items.
主務大臣は、第一項の認定の申請があった場合において、当該申請に係る社外高度人材活用新事業分野開拓計画が次の各号のいずれにも適合するものであると認めるときは、その認定をするものとする。
the matters listed in items (i) through (iii) of the preceding paragraph are appropriate in light of the basic policy;
前項第一号から第三号までに掲げる事項が基本方針に照らして適切なものであること。
demand for the new products or new services pertaining to developing new business fields using outside highly skilled personnel will be significantly developed, or new demand for the products or services will be significantly developed through the introduction of a new method of producing or selling the products, or a new method of providing the services, pertaining to developing new business fields using outside highly skilled personnel;
当該社外高度人材活用新事業分野開拓に係る新商品若しくは新役務に対する需要が著しく開拓され、又は当該社外高度人材活用新事業分野開拓に係る商品の新たな生産若しくは販売の方式若しくは役務の新たな提供の方式の導入により当該商品若しくは役務に対する新たな需要が著しく開拓されるものであること。
the matters listed in items (ii) through (v) of the preceding paragraph are appropriate for reliably carrying out developing new business fields using outside highly skilled personnel.
前項第二号から第五号までに掲げる事項が社外高度人材活用新事業分野開拓を確実に遂行するために適切なものであること。
第九条（社外高度人材活用新事業分野開拓計画の変更等）
A new small and medium-sized enterprise, etc. that has obtained the certification under paragraph (1) of the preceding Article (referred to in Articles 12 and 13 as a "certified new small and medium-sized enterprise, etc.") must, when intending to change the plan for developing new business fields using outside highly skilled personnel pertaining to that certification, obtain certification from the competent minister in accordance with order of the competent ministry.
前条第一項の認定を受けた新規中小企業者等（第十二条及び第十三条において「認定新規中小企業者等」という。）は、当該認定に係る社外高度人材活用新事業分野開拓計画を変更しようとするときは、主務省令で定めるところにより、主務大臣の認定を受けなければならない。
If the competent minister finds that the business pertaining to developing new business fields using outside highly skilled personnel is not being carried out in accordance with the plan for developing new business fields using outside highly skilled personnel pertaining to the certification under paragraph (1) of the preceding Article (where certification of a change has been granted under the preceding paragraph, the plan as changed; hereinafter referred to as a "certified plan for developing new business fields using outside highly skilled personnel"), the minister may rescind that certification.
主務大臣は、前条第一項の認定に係る社外高度人材活用新事業分野開拓計画（前項の規定による変更の認定があったときは、その変更後のもの。以下「認定社外高度人材活用新事業分野開拓計画」という。）に従って社外高度人材活用新事業分野開拓に係る事業が行われていないと認めるときは、その認定を取り消すことができる。
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the certification under paragraph (1).
new small and medium-sized enterprisemachine translation
「新規中小企業者」
A small and medium-sized enterprise (中小企業者) that is an individual less than five years into business or a company less than five years from its founding, or an individual or company five to ten years in whose testing and research and other costs a Cabinet Order (政令) names came, in the previous year or business year, to more than the share of its revenue a Cabinet Order sets.
Defined inArticle 2, paragraph (3)· applies throughout the law
new small and medium-sized enterprise, etc.machine translation
「新規中小企業者等」
A new small and medium-sized enterprise (新規中小企業者), or a small and medium-sized enterprise, etc. (中小企業者等) that is an individual less than five years into business or a company less than five years from its founding, or an individual or company five to ten years in more of whose regular employees than a share an Order of the Ministry of Economy, Trade and Industry (経済産業省令) sets work on developing programs or other work, of a kind such an Order names, that uses advanced knowledge or skills in information processing.
Defined inArticle 2, paragraph (4)· applies throughout the law
outside highly skilled personnelmachine translation
「社外高度人材」
A person, other than an officer, employee or other worker of the new small and medium-sized enterprise, etc. (新規中小企業者等), who meets requirements an Order of the Ministry of Economy, Trade and Industry (経済産業省令) sets for having advanced knowledge or skills useful for new business activities (新事業活動).
Defined inArticle 2, paragraph (8)
developing new business fields using outside highly skilled personnelmachine translation
「社外高度人材活用新事業分野開拓」
A new small and medium-sized enterprise, etc. (新規中小企業者等) opening up a new business field by carrying on new business activities (新事業活動) with the help of outside highly skilled personnel (社外高度人材), after receiving investment and guidance from a business that meets requirements an Order of the Ministry of Economy, Trade and Industry (経済産業省令) sets for those whose trade is investing in and guiding such enterprises' new business activities.
Defined inArticle 2, paragraph (8)· applies throughout the law
basic policymachine translation
「基本方針」
The basic policy on strengthening the management of small and medium-sized enterprises, etc. that the competent ministers (主務大臣) must set under Article 3, covering new businesses, management innovation and management capacity improvement, the introduction of advanced equipment and business continuity enhancement.
Short name set inArticle 3, paragraph (1)
bonds with share options, etc.machine translation
「新株予約権付社債等」
Bonds with share options, etc. as defined in Article 5, paragraph (1), item (ii) of the Small and Medium-sized Enterprise Investment Business Corporation Act: bonds with share options (新株予約権付社債) and bonds that an Order of the Ministry of Economy, Trade and Industry (経済産業省令) treats as equivalent to them.
Defined inArticle 5, paragraph (1), item (ii)
specified new small and medium-sized enterprisemachine translation
「特定新規中小企業者」
In Articles 6 and 7, a company that is a new small and medium-sized enterprise (新規中小企業者) and meets requirements an Order of the Ministry of Economy, Trade and Industry (経済産業省令) sets for one that especially needs, and is suited, to take in outside investment actively to grow its business.
Short name set inArticle 6, paragraph (1)· applies only in this provision and in Article 7
plan for developing new business fields using outside highly skilled personnelmachine translation
「社外高度人材活用新事業分野開拓計画」
In Articles 8 and 9, a plan for developing new business fields using outside highly skilled personnel (社外高度人材活用新事業分野開拓) that a new small and medium-sized enterprise, etc. (新規中小企業者等) draws up and submits to the competent minister (主務大臣) to be certified as appropriate.
Short name set inArticle 8, paragraph (1)· applies only in this article and in Article 9
certified new small and medium-sized enterprise, etc.machine translation
「認定新規中小企業者等」
In Articles 9, 12 and 13, a new small and medium-sized enterprise, etc. (新規中小企業者等) whose plan for developing new business fields using outside highly skilled personnel (社外高度人材活用新事業分野開拓計画) has been certified under Article 8, paragraph (1).
Short name set inArticle 9, paragraph (1)· applies only in this provision and in Articles 12 and 13
certified plan for developing new business fields using outside highly skilled personnelmachine translation
「認定社外高度人材活用新事業分野開拓計画」
A plan for developing new business fields using outside highly skilled personnel (社外高度人材活用新事業分野開拓計画) certified by the competent minister (主務大臣) under Article 8, paragraph (1), as changed where a change has been certified.
Short name set inArticle 9, paragraph (2)