# 小規模企業共済法 / Small Enterprise Mutual Relief Projects Act — 第二十六条 (Article 26)

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- Law: 小規模企業共済法 (Small Enterprise Mutual Relief Projects Act), 昭和四十年法律第百二号
- English title "Small Enterprise Mutual Relief Projects 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: 第二十六条 (Article 26)（理事長、副理事長及び理事の義務） — address `art-26`
- Text in force since: 2021-06-17
- URL (the page that opens at this provision): https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-26
- e-Gov law ID: 340AC0000000102 — 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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### 第二十六条（理事長、副理事長及び理事の義務） — Duties of the President, Vice President and Directors
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-26</sup>

**第一項**  機構の理事長、副理事長及び理事は、小規模企業共済勘定余裕金の運用の業務について、法令、法令に基づいてする経済産業大臣の処分、機構が定める業務方法書その他の規則を遵守し、機構のため忠実にその職務を遂行しなければならない。
<sup>art-26/par-1 · https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-26/par-1</sup>
The President, Vice President and directors of the Organization must, in the operations of managing surplus funds of the small enterprise mutual aid account, comply with laws and regulations, dispositions of the Minister of Economy, Trade and Industry made pursuant to laws and regulations, the business rules established by the Organization and other rules, and perform their duties faithfully for the Organization.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 小規模企業共済法 — the text in force from 2021-06-17 (https://laws.e-gov.go.jp/law/340AC0000000102/20210617_503AC0000000070), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 小規模企業共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/846), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-005, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch small-enterprise-mutual-aid-act-20261106T173426-005, translated 2026-11-07
- This site's parser, version 225 — 小規模企業共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06
