# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 第十八条 (Article 18)

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- Law: 中小企業等経営強化法 (Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.), 平成十一年法律第十八号
- English title "Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.": claude-opus-5-5
- 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: 第十八条 (Article 18)（経営力向上計画の変更等） — address `art-18`
- Text in force since: 2026-01-01
- URL (the page that opens at this provision): https://japanlaw.org/en/sme-management-strengthening-act/art-18
- e-Gov law ID: 411AC0000000018 — 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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### 第十八条（経営力向上計画の変更等） — Change of Management Capacity Improvement Plans, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/en/sme-management-strengthening-act/art-18</sup>

  **第一項**  前条第一項の認定を受けた特定事業者等は、当該認定に係る経営力向上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、その認定をした主務大臣の認定を受けなければならない。
  <sup>art-18/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-1</sup>
  A specified business operator, etc. that has obtained the certification under paragraph (1) of the preceding Article, when it intends to change the management capacity improvement plan pertaining to that certification, must obtain the certification of the competent minister that granted the certification, as provided by order of the competent ministry.
  <sup>machine translation, not official</sup>

  **第二項**  主務大臣は、前条第一項の認定に係る経営力向上計画（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「認定経営力向上計画」という。）に従って経営力向上に係る事業（認定経営力向上計画に前条第四項第二号に掲げる事項の記載がある場合にあっては、事業承継等事前調査を含む。）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。
  <sup>art-18/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-2</sup>
  When the competent minister finds that a business pertaining to management capacity improvement (including, where the certified management capacity improvement plan states the matters listed in paragraph (4), item (ii) of the preceding Article, the prior investigation for business succession, etc.) is not being carried out in accordance with the management capacity improvement plan pertaining to the certification under paragraph (1) of the preceding Article (where certification of a change has been given under the provisions of the preceding paragraph, the plan as changed; hereinafter referred to as the "certified management capacity improvement plan"), the competent minister may rescind that certification.
  <sup>machine translation, not official</sup>

  **第三項**  主務大臣は、認定経営力向上計画に従って事業承継等が行われる前に第一項の規定による変更の認定の申請がされ、かつ、その変更が次の各号のいずれかに該当するものである場合において、同項の認定をしようとするときは、当該各号に定める行政庁に協議し、その同意を得るものとする。
  <sup>art-18/par-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-3</sup>
  Where, before business succession, etc. is carried out in accordance with a certified management capacity improvement plan, an application for certification of a change is filed under the provisions of paragraph (1) and the change falls under any of the following items, the competent minister, when intending to grant the certification under that paragraph, is to consult with the administrative agency specified in the relevant item and obtain its consent:
  <sup>machine translation, not official</sup>

    **一**  前条第七項の規定による同意を得てした同条第一項の認定に係る経営力向上計画の変更　同条第七項に規定する行政庁（当該変更が特定許認可等に基づく被承継等特定事業者等の地位の全部又は一部の記載を削除しようとするものである場合においては、当該削除に係る特定許認可等をした行政庁を除く。）
    <sup>art-18/par-3/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-3/item-1</sup>
    a change to the management capacity improvement plan pertaining to the certification under paragraph (1) of the preceding Article that was granted with the consent obtained under paragraph (7) of that Article: the administrative agency prescribed in paragraph (7) of that Article (excluding, where the change is to delete all or part of the statement of the status of the transferring specified business operator, etc. based on a specified permission, etc., the administrative agency that granted the specified permission, etc. pertaining to that deletion);
    <sup>machine translation, not official</sup>

    **二**  新たに特定許認可等に基づく被承継等特定事業者等の地位を記載しようとする変更　当該特定許認可等をした行政庁
    <sup>art-18/par-3/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-3/item-2</sup>
    a change by which the status of a transferring specified business operator, etc. based on a specified permission, etc. is newly to be stated: the administrative agency that granted that specified permission, etc.
    <sup>machine translation, not official</sup>

  **第四項**  前条第六項の規定は第一項の認定について、同条第八項から第十項までの規定は前項の同意について、それぞれ準用する。
  <sup>art-18/par-4 · https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-4</sup>
  The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the certification under paragraph (1), and the provisions of paragraphs (8) through (10) of that Article apply mutatis mutandis to the consent under the preceding paragraph, respectively.
  <sup>machine translation, not official</sup>

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## Cites
- art-18/par-1: 前条第一項 → 中小企業等経営強化法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-1
- art-18/par-2: 前条第一項 → 中小企業等経営強化法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-1
- art-18/par-2: 前項 → 中小企業等経営強化法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-1
- art-18/par-2: 前条第四項第二号 → 中小企業等経営強化法 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-4/item-2
- art-18/par-3: 第一項 → 中小企業等経営強化法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-1
- art-18/par-3/item-1: 前条第七項 → 中小企業等経営強化法 第十七条第七項 (Article 17, paragraph (7)), art-17/par-7 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-7
- art-18/par-3/item-1: 同条第一項 → 中小企業等経営強化法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-1
- art-18/par-4: 前条第六項 → 中小企業等経営強化法 第十七条第六項 (Article 17, paragraph (6)), art-17/par-6 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-6
- art-18/par-4: 第一項 → 中小企業等経営強化法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-1
- art-18/par-4: 同条第八項から第十項まで → 中小企業等経営強化法 第十七条第十項 (Article 17, paragraph (10)), art-17/par-10 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-10
- art-18/par-4: 同条第八項から第十項まで → 中小企業等経営強化法 第十七条第八項 (Article 17, paragraph (8)), art-17/par-8 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-8
- art-18/par-4: 同条第八項から第十項まで → 中小企業等経営強化法 第十七条第九項 (Article 17, paragraph (9)), art-17/par-9 — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-9
- art-18/par-4: 前項 → 中小企業等経営強化法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-3

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 中小企業等経営強化法 第二条第十一項（定義） — https://japanlaw.org/en/sme-management-strengthening-act/art-2/par-11
- 中小企業等経営強化法 第十七条第四項第二号（経営力向上計画の認定） — https://japanlaw.org/en/sme-management-strengthening-act/art-17/par-4/item-2
- 中小企業等経営強化法 第十八条第二項（経営力向上計画の変更等） — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-2
- 中小企業等経営強化法 第十八条第三項（経営力向上計画の変更等） — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-3
- 中小企業等経営強化法 第十八条第四項（経営力向上計画の変更等） — https://japanlaw.org/en/sme-management-strengthening-act/art-18/par-4
- 中小企業等経営強化法 第十九条第一項（協力の要請） — https://japanlaw.org/en/sme-management-strengthening-act/art-19/par-1
- 中小企業等経営強化法 第七十三条第四項（主務大臣） — https://japanlaw.org/en/sme-management-strengthening-act/art-73/par-4
- 中小企業等経営強化法 第七十三条第十項（主務大臣） — https://japanlaw.org/en/sme-management-strengthening-act/art-73/par-10
- 中小企業等経営強化法 附則第三条第二項 — https://japanlaw.org/en/sme-management-strengthening-act/suppl-5021-58/art-3/par-2
- 地方税法 附則第十一条第十三項（不動産取得税の課税標準の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-11/par-13 (e-Gov law ID 325AC0000000226)
- 租税特別措置法 第十条の五の三第一項（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 第四十二条の十二の四第一項（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-1 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 第五十六条第一項（中小企業事業再編投資損失準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-56/par-1 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 第五十六条第三項第一号イ（中小企業事業再編投資損失準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3/item-1/sub-1 (e-Gov law ID 332AC0000000026)

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## Sources

- claude-opus-5-5 — English titles of cited laws, written for this site, written 2026-10-08
- e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業等経営強化法 — the text in force from 2026-01-01 (https://laws.e-gov.go.jp/law/411AC0000000018/20260101_507AC0000000041), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-007, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-management-strengthening-act-20261106T173426-007, translated 2026-11-07
- This site's parser, version 225 — 中小企業等経営強化法 — structure, counts, cross-references and defined terms, computed 2026-11-06