# Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (独立行政法人中小企業基盤整備機構, どくりつぎょうせいほうじんちゅうしょうきぎょうきばんせいびきこう)

This is the Markdown twin of https://japanlaw.org/en/concepts/sme-organization. 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.

- Group: Institutions, offices and documents
- URL: https://japanlaw.org/en/concepts/sme-organization
- In Japanese: https://japanlaw.org/ja/concepts/sme-organization
- Written by: claude-opus-5-5, 2026-11-06

A public body the State sets up by law, as an incorporated administrative agency (独立行政法人) under its own Act and the Act on General Rules for Incorporated Administrative Agencies (独立行政法人通則法), whose purpose is to lay the groundwork for livelier business activity by small and medium-sized enterprises (中小企業者) and other businesses, through advice and training, loans, investment, grants, debt guarantees, developing facilities in the regions, running mutual aid schemes and other activities (Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (独立行政法人中小企業基盤整備機構法), Articles 3 and 4). Among its duties, it runs the small enterprise mutual relief scheme under the Small Enterprise Mutual Relief Projects Act and the bankruptcy prevention mutual relief scheme under the Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises (Article 15, paragraph (1), items (xvi) and (xvii) of the Organization's own Act).

Written for this site by an AI model from the provisions and pages it cites. Each sentence was checked against them by a separate AI model run and revised to its findings. Not reviewed by a lawyer.

## Provisions and sources it draws on

- [Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, Arts. 3, 4, 15](https://laws.e-gov.go.jp/law/414AC0000000147)

## Where the laws use it

10 laws in force use it in this sense, in 24 provisions; there the word opens this explanation.

- [Local Tax Act (地方税法)](https://japanlaw.org/en/local-tax-act): 6 provisions, among them [Article 73-4](https://japanlaw.org/en/local-tax-act/art-73-4), [Article 73-7](https://japanlaw.org/en/local-tax-act/art-73-7), [Article 348](https://japanlaw.org/en/local-tax-act/art-348)
- [Act on Special Measures Concerning Taxation (租税特別措置法)](https://japanlaw.org/en/special-taxation-measures-act): 5 provisions, among them [Article 28](https://japanlaw.org/en/special-taxation-measures-act/art-28), [Article 34-2](https://japanlaw.org/en/special-taxation-measures-act/art-34-2), [Article 65-4](https://japanlaw.org/en/special-taxation-measures-act/art-65-4)
- [Stamp Tax Act (印紙税法)](https://japanlaw.org/en/stamp-tax-act): 3 provisions, among them [Supplementary Provisions, Article 1](https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1), [Supplementary Provisions, Article 22](https://japanlaw.org/en/stamp-tax-act/suppl-5051-3/art-22), [Appended Table 3](https://japanlaw.org/en/stamp-tax-act/appdx-3)
- [Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises (中小企業倒産防止共済法)](https://japanlaw.org/en/sme-bankruptcy-prevention-act): 2 provisions, among them [Article 2](https://japanlaw.org/en/sme-bankruptcy-prevention-act/art-2), [Supplementary Provisions, Article 1](https://japanlaw.org/en/sme-bankruptcy-prevention-act/suppl-4141-146/art-1)
- [Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (中小企業等経営強化法)](https://japanlaw.org/en/sme-management-strengthening-act): 2 provisions, among them [Article 12](https://japanlaw.org/en/sme-management-strengthening-act/art-12), [Supplementary Provisions, Article 4](https://japanlaw.org/en/sme-management-strengthening-act/suppl-5021-58/art-4)
- [Small Enterprise Mutual Relief Projects Act (小規模企業共済法)](https://japanlaw.org/en/small-enterprise-mutual-aid-act): 2 provisions, among them [Article 2](https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-2), [Supplementary Provisions, Article 1](https://japanlaw.org/en/small-enterprise-mutual-aid-act/suppl-4141-146/art-1)
- [Income Tax Act (所得税法)](https://japanlaw.org/en/income-tax-act): 1 provision, among them [Supplementary Provisions, Article 1](https://japanlaw.org/en/income-tax-act/suppl-4161-35/art-1)
- [Order for Enforcement of the Income Tax Act (所得税法施行令)](https://japanlaw.org/en/income-tax-act-enforcement-order): 1 provision, among them [Article 72](https://japanlaw.org/en/income-tax-act-enforcement-order/art-72)
- [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 1 provision, among them [Supplementary Provisions, Article 1](https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1)
- [Consumption Tax Act (消費税法)](https://japanlaw.org/en/consumption-tax-act): 1 provision, among them [Supplementary Provisions, Article 1](https://japanlaw.org/en/consumption-tax-act/suppl-4161-35/art-1)

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## Sources

- Explanation: Written for this site with AI (claude-opus-5-5, 2026-11-06)
- Where it is used, and how often: Worked out by this site from e-Gov's text
- English names of the laws: Japanese Law Translation, Ministry of Justice (9 records)
- English names of the laws: Written for this site with AI