第二条（掛金前納及び共済金の貸付けに関する特例）
Supplementary Provisions, Article 2Special Provisions on Advance Payment of Premiums and Loans of Mutual Aid Benefits
A mutual aid policyholder who makes an advance payment of premiums during the period until the day on which one year has elapsed from the day of enforcement of this Act may, upon making that advance payment of premiums, state to the Corporation that, only for an amount within the amount obtained by deducting from an amount equivalent to 60 times the monthly premium the amount of premiums already paid and, where an advance payment of premiums has already been made, the amount of those premiums (excluding those deemed to have been paid pursuant to Article 15, paragraph (2)) (where the advance payment of premiums is made at the time of the application for a mutual aid contract, the amount obtained by deducting the amount of the application money from an amount equivalent to 60 times the monthly premium), it is not necessary to make the reduction under paragraph (1) of that Article for the premiums relating to that advance payment of premiums.
Where a bankruptcy occurs with respect to a business operator that is a counterparty to the transactions of a mutual aid policyholder who has made an advance payment of premiums as stated in an application under the preceding paragraph, and, in respect of a promissory note drawn by that business operator, or a bill of exchange accepted by that business operator, as consideration for transactions with that mutual aid policyholder, which the mutual aid policyholder had discounted by a financial institution specified by Order of the Ministry of International Trade and Industry, the financial institution has exercised its right of recourse against the mutual aid policyholder or requested it to repurchase the note or bill and the mutual aid policyholder has complied, the phrase "less than six months" in Article 9, paragraph (1) is deemed to be replaced with "less than three months" for the application of that paragraph to the loan of mutual aid benefits.
Notwithstanding Article 9, paragraph (2), the loan amount of mutual aid benefits under Article 9, paragraph (1) as applied with terms replaced pursuant to the preceding paragraph is the amount requested by the mutual aid policyholder within the range of the least of the amounts set out in the following items:
the amount of accounts receivable, etc. against the business operator that is the counterparty to the transaction relating to the bankruptcy that have become difficult to collect;
an amount equivalent to ten times the amount obtained by deducting the total amount of the amounts set out in the items of Article 9, paragraph (2) from the total amount of the premiums paid as of the date on which the request for the loan was made and the premiums for which an advance payment of premiums relating to a statement under paragraph (1) was made three months or more before the occurrence of the bankruptcy (excluding those deemed to have been paid pursuant to Article 15, paragraph (2)) (where the period from the date on which the mutual aid contract took effect to the date of occurrence of the bankruptcy is less than six months, or where the number of months in which premiums were paid up to the date of occurrence of the bankruptcy is less than six months, the amount of the premiums for which an advance payment of premiums relating to a statement under paragraph (1) was made three months or more before the occurrence of the bankruptcy);
the total amount of an amount equivalent to ten times the amount obtained by deducting the total amount of the amounts set out in the items of Article 9, paragraph (2) from the total amount of premiums paid as of the date on which the request for the loan was made and the face value of the bill relating to that exercise of the right of recourse or request to repurchase (where the period from the date on which the mutual aid contract took effect to the date of occurrence of the bankruptcy is less than six months, or where the number of months in which premiums were paid up to the date of occurrence of the bankruptcy is less than six months, the face value of that bill).
Cabinet Order specifies the replacement of terms necessary for the application of the provisions of this Act to matters concerning the payment of cancellation refunds and the calculation of the total premium amount for a mutual aid policyholder who has made an advance payment of premiums relating to a statement under paragraph (1), and to matters concerning loans of mutual aid benefits where a new bankruptcy occurs with respect to a business operator that is a counterparty to the transactions of a mutual aid policyholder who has received, or is to receive, a loan of mutual aid benefits pursuant to Article 9, paragraph (1) as applied with terms replaced pursuant to paragraph (2).
略称規定第二条第二項
この法律において「共済契約」とは、中小企業者が独立行政法人中小企業基盤整備機構（以下「機構」という。）に掛金を納付することを約し、機構がその中小企業者の取引の相手方たる事業者につき次の各号のいずれかに該当する事態（以下「倒産」という。）が…
わかりやすく言うと
共済契約者の取引先の事業者に起きる次の事態のことです。破産・再生・更生の手続開始や特別清算開始の申立て、手形交換所や一定の電子債権記録機関での金融取引の停止の原因となる事実の公表、過大な債務で事業の継続が難しいため債務の減免や期限の猶予を受けるための経済産業省令で定める手続です。
定義第二条第二項・法令全体に適用
中小企業者が独立行政法人中小企業基盤整備機構（以下「機構」という。）に掛金を納付することを約し、機構がその中小企業者の取引の相手方たる事業者につき次の各号のいずれかに該当する事態（以下「倒産」という。）が生ずることに関し、この法律の定めるところにより共済金を貸し付けることを約する契約
わかりやすく言うと
中小企業者が中小企業基盤整備機構に掛金を納めることを約束し、機構が、その中小企業者の取引先の事業者が倒産したときに、この法律に従って共済金を貸し付けることを約束する契約です。この共済金は支給されるお金ではなく貸付けで、後で返す必要があります。
定義第二条第六項・法令全体に適用
機構が、共済契約を解除した者に対し、第十一条第一項の規定により支給する手当金
わかりやすく言うと
共済契約が解除されたときに、機構がその共済契約者に支給する手当金のことです。掛金を納めた月数が十二か月以上の場合に支給されますが、不正な行為によって解除されたときは、経済産業省令で定める特別の事情がない限り支給されません。
略称規定第九条第二項
前項の共済金の貸付額は、貸付けの請求があつた日における納付された掛金の合計額から次に掲げる額の合計額を控除した額の十倍に相当する額と倒産に係る取引の相手方たる事業者に対する売掛金債権その他の経済産業省令で定める債権（以下「売掛金債権等」と…
わかりやすく言うと
倒産した取引先の事業者に対する売掛金債権など、経済産業省令で定める債権のことです。このうち回収が難しくなった額（一定の取引関係がある場合は、緊急に必要な資金として算定した額を加えた額）は、貸し付けられる共済金の額の上限を決める基準の一つになります。
略称規定第十五条第一項
機構は、共済契約者が、その納付すべき月の前月末日以前にする掛金の納付（以下「掛金前納」という。）をしたときは、経済産業省令で定めるところにより、その掛金の額を減額することができる。
わかりやすく言うと
掛金を、本来納めるべき月の前の月の末日までに前もって納めることです。機構は、経済産業省令の定めるところにより、その掛金の額を減らすことができます。