# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 第二章 (Chapter 2) This is the Markdown twin of https://japanlaw.org/en/sme-management-strengthening-act/ch-2. 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. - 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: 第二章 (Chapter 2) — address `ch-2` - Text in force since: 2026-01-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-management-strengthening-act/ch-2 - 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. --- ## 第二章　新たに設立された企業の事業活動の促進 — Chapter II Promotion of the Business Activities of Newly Established Enterprises heading: machine translation, not official ch-2 · https://japanlaw.org/en/sme-management-strengthening-act/ch-2 ## 第一節　新規中小企業の事業活動の促進 — Section 1 Promotion of the Business Activities of New Small and Medium-sized Enterprises heading: machine translation, not official ch-2/sec-1 · https://japanlaw.org/en/sme-management-strengthening-act/ch-2/sec-1 ### 第四条 〔削除 / repealed〕 art-4 · https://japanlaw.org/en/sme-management-strengthening-act/art-4 **第一項** 削除 art-4/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-4/par-1 no English for this paragraph ### 第五条（中小企業投資育成株式会社法の特例） — Special Provisions for the Small and Medium-sized Enterprise Investment Business Corporation Act caption: machine translation, not official art-5 · https://japanlaw.org/en/sme-management-strengthening-act/art-5 **第一項** 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。 art-5/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-5/par-1 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: machine translation, not official **一** 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 art-5/par-1/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-5/par-1/item-1 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; machine translation, not official **二** 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 art-5/par-1/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-5/par-1/item-2 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. machine translation, not official **第二項** 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。 art-5/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-5/par-2 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. machine translation, not official ### 第六条（診断及び指導） — Diagnosis and Guidance caption: machine translation, not official art-6 · https://japanlaw.org/en/sme-management-strengthening-act/art-6 **第一項** 経済産業大臣は、新規中小企業者である会社であってその事業の将来における成長発展を図るために積極的に外部からの投資を受けて事業活動を行うことが特に必要かつ適切なものとして経済産業省令で定める要件に該当するもの（次条において「特定新規中小企業者」という。）に対して、その投資による資金調達の円滑な実施に必要な経営状況に関する情報の提供について診断及び指導を行うものとする。 art-6/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-6/par-1 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"). machine translation, not official ### 第七条（課税の特例） — Special Provisions on Taxation caption: machine translation, not official art-7 · https://japanlaw.org/en/sme-management-strengthening-act/art-7 **第一項** 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。 art-7/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-7/par-1 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). machine translation, not official ## 第二節　社外高度人材活用新事業分野開拓 — Section 2 Developing New Business Fields Using Outside Highly Skilled Personnel heading: machine translation, not official ch-2/sec-2 · https://japanlaw.org/en/sme-management-strengthening-act/ch-2/sec-2 ### 第八条（社外高度人材活用新事業分野開拓計画の認定） — Certification of Plans for Developing New Business Fields Using Outside Highly Skilled Personnel caption: machine translation, not official art-8 · https://japanlaw.org/en/sme-management-strengthening-act/art-8 **第一項** 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。 art-8/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-1 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. machine translation, not official **第二項** 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。 art-8/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2 The following matters must be stated in a plan for developing new business fields using outside highly skilled personnel. machine translation, not official **一** 社外高度人材活用新事業分野開拓の目標 art-8/par-2/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-1 the goals of developing new business fields using outside highly skilled personnel; machine translation, not official **二** 社外高度人材活用新事業分野開拓の内容及び実施時期 art-8/par-2/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-2 the content and timing of developing new business fields using outside highly skilled personnel; machine translation, not official **三** 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 art-8/par-2/item-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-3 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; machine translation, not official **四** 当該社外高度人材にその有する知識又は技能の提供に対する報酬として当該新規中小企業者等の新株予約権を与える場合にあっては、当該報酬の内容 art-8/par-2/item-4 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-4 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; machine translation, not official **五** 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 art-8/par-2/item-5 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-5 the amount of funds necessary for developing new business fields using outside highly skilled personnel and the method of raising them. machine translation, not official **第三項** 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。 art-8/par-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-3 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. machine translation, not official **一** 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。 art-8/par-3/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-3/item-1 the matters listed in items (i) through (iii) of the preceding paragraph are appropriate in light of the basic policy; machine translation, not official **二** 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。 art-8/par-3/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-3/item-2 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; machine translation, not official **三** 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。 art-8/par-3/item-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-3/item-3 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. machine translation, not official ### 第九条（社外高度人材活用新事業分野開拓計画の変更等） — Changes to Plans for Developing New Business Fields Using Outside Highly Skilled Personnel, etc. caption: machine translation, not official art-9 · https://japanlaw.org/en/sme-management-strengthening-act/art-9 **第一項** 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。 art-9/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-1 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. machine translation, not official **第二項** 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。 art-9/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-2 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. machine translation, not official **第三項** 前条第三項の規定は、第一項の認定について準用する。 art-9/par-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-3 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the certification under paragraph (1). machine translation, not official ### 第十条（中小企業信用保険法の特例） — Special Provisions for the Small and Medium-sized Enterprise Credit Insurance Act caption: machine translation, not official art-10 · https://japanlaw.org/en/sme-management-strengthening-act/art-10 **第一項** 中小企業信用保険法（昭和二十五年法律第二百六十四号）第三条第一項に規定する普通保険（以下「普通保険」という。）、同法第三条の二第一項に規定する無担保保険（以下「無担保保険」という。）又は同法第三条の三第一項に規定する特別小口保険（以下「特別小口保険」という。）の保険関係であって、社外高度人材活用新事業分野開拓関連保証（同法第三条第一項、第三条の二第一項又は第三条の三第一項に規定する債務の保証であって、認定社外高度人材活用新事業分野開拓事業（認定社外高度人材活用新事業分野開拓計画に従って行われる社外高度人材活用新事業分野開拓に係る事業をいう。以下同じ。）に必要な資金に係るものをいう。以下この条において同じ。）を受けた中小企業者に係るものについての次の表の上欄に掲げる同法の規定の適用については、これらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第三条第一項 保険価額の合計額が 中小企業等経営強化法第十条第一項に規定する社外高度人材活用新事業分野開拓関連保証（以下「社外高度人材活用新事業分野開拓関連保証」という。）に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ 第三条の二第一項及び第三条の三第一項 保険価額の合計額が 社外高度人材活用新事業分野開拓関連保証に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ 第三条の二第三項及び第三条の三第二項 当該借入金の額のうち 社外高度人材活用新事業分野開拓関連保証及びその他の保証ごとに、それぞれ当該借入金の額のうち 当該債務者 社外高度人材活用新事業分野開拓関連保証及びその他の保証ごとに、当該債務者 art-10/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-1 With regard to the application of the provisions of the Small and Medium-sized Enterprise Credit Insurance Act listed in the left-hand column of the following table to an insurance relation of ordinary insurance prescribed in Article 3, paragraph (1) of the Small and Medium-sized Enterprise Credit Insurance Act (Act No. 264 of 1950) (hereinafter referred to as "ordinary insurance"), unsecured insurance prescribed in Article 3-2, paragraph (1) of that Act (hereinafter referred to as "unsecured insurance"), or special small-amount insurance prescribed in Article 3-3, paragraph (1) of that Act (hereinafter referred to as "special small-amount insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel (meaning a guarantee of obligations prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) or Article 3-3, paragraph (1) of that Act that pertains to funds necessary for a certified project for developing new business fields using outside highly skilled personnel (meaning a project pertaining to developing new business fields using outside highly skilled personnel that is carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel; the same applies hereinafter); the same applies hereinafter in this Article), the phrases listed in the middle column of the table in those provisions are deemed to be replaced with the phrases listed in the right-hand column of that table. Article 3, paragraph (1) the total amount of insured values the total amount of insured values of insurance relations pertaining to a guarantee related to developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as a "guarantee related to developing new business fields using outside highly skilled personnel") and the total amount of insured values of other insurance relations, respectively Article 3-2, paragraph (1) and Article 3-3, paragraph (1) the total amount of insured values the total amount of insured values of insurance relations pertaining to a guarantee related to developing new business fields using outside highly skilled personnel and the total amount of insured values of other insurance relations, respectively Article 3-2, paragraph (3) and Article 3-3, paragraph (2) of the amount of the relevant loan for each of guarantees related to developing new business fields using outside highly skilled personnel and other guarantees, of the amount of the relevant loan the relevant debtor for each of guarantees related to developing new business fields using outside highly skilled personnel and other guarantees, the relevant debtor machine translation, not official **第二項** 中小企業信用保険法第三条の七第一項に規定する海外投資関係保険（以下「海外投資関係保険」という。）の保険関係であって、社外高度人材活用新事業分野開拓関連保証を受けた中小企業者に係るものについての同項及び同条第二項の規定の適用については、同条第一項中「二億円」とあるのは「三億円（中小企業等経営強化法第十条第一項に規定する認定社外高度人材活用新事業分野開拓事業に必要な資金（以下「社外高度人材活用新事業分野開拓事業資金」という。）以外の資金に係る債務の保証に係る保険関係については、二億円）」と、「四億円」とあるのは「六億円（社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、四億円）」と、同条第二項中「二億円」とあるのは「三億円（社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、二億円）」とする。 art-10/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-2 With regard to the application of Article 3-7, paragraphs (1) and (2) of the Small and Medium-sized Enterprise Credit Insurance Act to an insurance relation of overseas investment insurance prescribed in Article 3-7, paragraph (1) of that Act (hereinafter referred to as "overseas investment insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "200 million yen" in paragraph (1) of that Article is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds necessary for a certified project for developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "funds for a project for developing new business fields using outside highly skilled personnel"))", the phrase "400 million yen" is deemed to be replaced with "600 million yen (400 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)", and the phrase "200 million yen" in paragraph (2) of that Article is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)". machine translation, not official **第三項** 中小企業信用保険法第三条の八第一項に規定する新事業開拓保険（以下「新事業開拓保険」という。）の保険関係であって、社外高度人材活用新事業分野開拓関連保証を受けた中小企業者に係るものについての同項及び同条第二項の規定の適用については、同条第一項中「二億円」とあるのは「三億円（中小企業等経営強化法第十条第一項に規定する認定社外高度人材活用新事業分野開拓事業に必要な資金（以下「社外高度人材活用新事業分野開拓事業資金」という。）以外の資金に係る債務の保証に係る保険関係については、二億円）」と、「四億円」とあるのは「六億円（社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、四億円）」と、同条第二項中「二億円」とあるのは「三億円（社外高度人材活用新事業分野開拓事業資金以外の資金に係る債務の保証に係る保険関係については、二億円）」とする。 art-10/par-3 · https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-3 With regard to the application of Article 3-8, paragraphs (1) and (2) of the Small and Medium-sized Enterprise Credit Insurance Act to an insurance relation of new business development insurance prescribed in Article 3-8, paragraph (1) of that Act (hereinafter referred to as "new business development insurance") that pertains to a small and medium-sized enterprise that has received a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "200 million yen" in paragraph (1) of that Article is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds necessary for a certified project for developing new business fields using outside highly skilled personnel prescribed in Article 10, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "funds for a project for developing new business fields using outside highly skilled personnel"))", the phrase "400 million yen" is deemed to be replaced with "600 million yen (400 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)", and the phrase "200 million yen" in paragraph (2) of that Article is deemed to be replaced with "300 million yen (200 million yen for an insurance relation pertaining to a guarantee of obligations related to funds other than funds for a project for developing new business fields using outside highly skilled personnel)". machine translation, not official **第四項** 普通保険の保険関係であって、社外高度人材活用新事業分野開拓関連保証に係るものについての中小企業信用保険法第三条第二項及び第五条の規定の適用については、同項中「百分の七十」とあり、及び同条中「百分の七十（無担保保険、特別小口保険、流動資産担保保険、公害防止保険、エネルギー対策保険、海外投資関係保険、新事業開拓保険、事業再生保険及び特定社債保険にあつては、百分の八十）」とあるのは、「百分の八十」とする。 art-10/par-4 · https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-4 With regard to the application of Article 3, paragraph (2) and Article 5 of the Small and Medium-sized Enterprise Credit Insurance Act to an insurance relation of ordinary insurance that pertains to a guarantee related to developing new business fields using outside highly skilled personnel, the phrase "70 percent" in that paragraph, and the phrase "70 percent (80 percent in the case of unsecured insurance, special small-amount insurance, current asset collateral insurance, pollution prevention insurance, energy measures insurance, overseas investment insurance, new business development insurance, business revitalization insurance and specified bond insurance)" in that Article, are deemed to be replaced with "80 percent". machine translation, not official **第五項** 普通保険、無担保保険又は特別小口保険の保険関係であって、社外高度人材活用新事業分野開拓関連保証に係るものについての保険料の額は、中小企業信用保険法第四条の規定にかかわらず、保険金額に年百分の二以内において政令で定める率を乗じて得た額とする。 art-10/par-5 · https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-5 The amount of the premium for an insurance relation of ordinary insurance, unsecured insurance or special small-amount insurance that pertains to a guarantee related to developing new business fields using outside highly skilled personnel is, notwithstanding Article 4 of the Small and Medium-sized Enterprise Credit Insurance Act, the amount obtained by multiplying the insured amount by the rate specified by Cabinet Order within 2 percent per year. machine translation, not official ### 第十一条（中小企業投資育成株式会社法の特例） — Special Provisions for the Small and Medium-sized Enterprise Investment Business Corporation Act caption: machine translation, not official art-11 · https://japanlaw.org/en/sme-management-strengthening-act/art-11 **第一項** 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。 art-11/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-11/par-1 A Small and Medium Business Investment and Consultation Company may, in addition to the business listed in the items of Article 5, paragraph (1) of the Small and Medium-sized Enterprise Investment Business Corporation Act, conduct the following business. machine translation, not official **一** 中小企業者が認定社外高度人材活用新事業分野開拓事業を行うために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 art-11/par-1/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-11/par-1/item-1 the underwriting of shares issued by a small and medium-sized enterprise upon establishing a stock company with an amount of stated capital exceeding 300 million yen in order to conduct a certified project for developing new business fields using outside highly skilled personnel, and the holding of the shares pertaining to that underwriting; machine translation, not official **二** 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認定社外高度人材活用新事業分野開拓事業を行うために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 art-11/par-1/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-11/par-1/item-2 the underwriting of shares, share options (excluding those attached to bonds with share options) or bonds with share options, etc. issued, by a stock company with an amount of stated capital exceeding 300 million yen among small and medium-sized enterprises, to raise the funds it needs in order to conduct a certified project for developing new business fields using outside highly skilled personnel, and the holding of 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 share options attached to bonds with share options, etc.) pertaining to that underwriting. machine translation, not official **第二項** 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。 art-11/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/art-11/par-2 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. machine translation, not official ### 第十二条（独立行政法人中小企業基盤整備機構の行う社外高度人材活用新事業分野開拓促進業務） — Business of Promoting Developing New Business Fields Using Outside Highly Skilled Personnel Carried Out by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN caption: machine translation, not official art-12 · https://japanlaw.org/en/sme-management-strengthening-act/art-12 **第一項** 独立行政法人中小企業基盤整備機構（以下「中小企業基盤整備機構」という。）は、社外高度人材活用新事業分野開拓を促進するため、認定新規中小企業者等が認定社外高度人材活用新事業分野開拓事業を行うために必要とする資金の借入れに係る債務の保証及び認定新規中小企業者等（会社に限る。）が当該資金を調達するために発行する社債（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第六十六条第一号に規定する短期社債を除く。第二十五条第一項において同じ。）に係る債務の保証の業務を行う。 art-12/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-12/par-1 The Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (hereinafter referred to as the "Organization for Small and Medium Enterprises and Regional Innovation, JAPAN"), in order to promote developing new business fields using outside highly skilled personnel, conducts the business of guaranteeing obligations pertaining to borrowings of funds that a certified new small and medium-sized enterprise, etc. requires in order to carry out a certified project for developing new business fields using outside highly skilled personnel, and of guaranteeing obligations pertaining to corporate bonds (excluding short-term corporate bonds prescribed in Article 66, item (i) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies in Article 25, paragraph (1)) issued by a certified new small and medium-sized enterprise, etc. (limited to a company) in order to raise those funds. machine translation, not official ### 第十三条（課税の特例） — Special Provisions on Taxation caption: machine translation, not official art-13 · https://japanlaw.org/en/sme-management-strengthening-act/art-13 **第一項** 認定社外高度人材活用新事業分野開拓計画に従って行われる社外高度人材活用新事業分野開拓に従事する社外高度人材が、当該社外高度人材活用新事業分野開拓を行う認定新規中小企業者等（会社であって資本金の額その他の事項について主務省令で定める要件に該当するものに限る。）から当該計画に従って与えられた新株予約権の行使により当該認定新規中小企業者等の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。 art-13/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-13/par-1 Where outside highly skilled personnel engaged in developing new business fields using outside highly skilled personnel carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel acquire shares of the certified new small and medium-sized enterprise, etc. that carries out that developing new business fields using outside highly skilled personnel (limited to a company that falls under the requirements specified by order of the competent ministry with respect to the amount of stated capital and other matters) through the exercise of share options granted by it in accordance with that plan, a special measure concerning taxation is to apply to the economic benefit pertaining to the acquisition of those shares, as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957). machine translation, not official --- ## Cites - art-5/par-1: 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 → e-Gov law 338AC0000000101, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-5/par-1/item-2: 中小企業投資育成株式会社法第五条第一項第二号 → e-Gov law 338AC0000000101, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection - art-5/par-2: 前項 → 中小企業等経営強化法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-5/par-1 - art-5/par-2: 同法第五条第一項第一号 → e-Gov law 338AC0000000101, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection - art-5/par-2: 第二号 → e-Gov law 338AC0000000101, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection - art-6/par-1: 次条 → 中小企業等経営強化法 第七条 (Article 7), art-7 — https://japanlaw.org/en/sme-management-strengthening-act/art-7 - art-8/par-1: この条 → 中小企業等経営強化法 第八条 (Article 8), art-8 — https://japanlaw.org/en/sme-management-strengthening-act/art-8 - art-8/par-1: 次条 → 中小企業等経営強化法 第九条 (Article 9), art-9 — https://japanlaw.org/en/sme-management-strengthening-act/art-9 - art-8/par-3: 第一項 → 中小企業等経営強化法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-1 - art-8/par-3/item-1: 前項第一号から第三号まで → 中小企業等経営強化法 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-1 - art-8/par-3/item-1: 前項第一号から第三号まで → 中小企業等経営強化法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-2 - art-8/par-3/item-1: 前項第一号から第三号まで → 中小企業等経営強化法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-3 - art-8/par-3/item-3: 前項第二号から第五号まで → 中小企業等経営強化法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-2 - art-8/par-3/item-3: 前項第二号から第五号まで → 中小企業等経営強化法 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-3 - art-8/par-3/item-3: 前項第二号から第五号まで → 中小企業等経営強化法 第八条第二項第四号 (Article 8, paragraph (2), item (iv)), art-8/par-2/item-4 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-4 - art-8/par-3/item-3: 前項第二号から第五号まで → 中小企業等経営強化法 第八条第二項第五号 (Article 8, paragraph (2), item (v)), art-8/par-2/item-5 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-2/item-5 - art-9/par-1: 前条第一項 → 中小企業等経営強化法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-1 - art-9/par-1: 第十二条 → 中小企業等経営強化法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/sme-management-strengthening-act/art-12 - art-9/par-1: 第十三条 → 中小企業等経営強化法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/sme-management-strengthening-act/art-13 - art-9/par-2: 前条第一項 → 中小企業等経営強化法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-1 - art-9/par-2: 前項 → 中小企業等経営強化法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-1 - art-9/par-3: 前条第三項 → 中小企業等経営強化法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/sme-management-strengthening-act/art-8/par-3 - art-9/par-3: 第一項 → 中小企業等経営強化法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-1 - art-10/par-1: 中小企業信用保険法（昭和二十五年法律第二百六十四号）第三条第一項 → e-Gov law 325AC0000000264, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-10/par-1: 同法第三条の二第一項 → e-Gov law 325AC0000000264, 第三条の二第一項 (Article 3-2, paragraph (1)), art-3-2/par-1 — not held in this collection - art-10/par-1: 同法第三条の三第一項 → e-Gov law 325AC0000000264, 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — not held in this collection - art-10/par-1: この条 → 中小企業等経営強化法 第十条 (Article 10), art-10 — https://japanlaw.org/en/sme-management-strengthening-act/art-10 - art-10/par-1: 中小企業等経営強化法第十条第一項 → 中小企業等経営強化法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-1 - art-10/par-2: 中小企業信用保険法第三条の七第一項 → e-Gov law 325AC0000000264, 第三条の七第一項 (Article 3-7, paragraph (1)), art-3-7/par-1 — not held in this collection - art-10/par-2: 同条第二項 → e-Gov law 325AC0000000264, 第三条の七第二項 (Article 3-7, paragraph (2)), art-3-7/par-2 — not held in this collection - art-10/par-2: 中小企業等経営強化法第十条第一項 → 中小企業等経営強化法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-1 - art-10/par-3: 中小企業信用保険法第三条の八第一項 → e-Gov law 325AC0000000264, 第三条の八第一項 (Article 3-8, paragraph (1)), art-3-8/par-1 — not held in this collection - art-10/par-3: 同条第二項 → e-Gov law 325AC0000000264, 第三条の八第二項 (Article 3-8, paragraph (2)), art-3-8/par-2 — not held in this collection - art-10/par-3: 中小企業等経営強化法第十条第一項 → 中小企業等経営強化法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-10/par-1 - art-10/par-4: 中小企業信用保険法第三条第二項 → e-Gov law 325AC0000000264, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection - art-10/par-4: 第五条 → e-Gov law 325AC0000000264, 第五条 (Article 5), art-5 — not held in this collection - art-10/par-5: 中小企業信用保険法第四条 → e-Gov law 325AC0000000264, 第四条 (Article 4), art-4 — not held in this collection - art-11/par-1: 中小企業投資育成株式会社法第五条第一項 → e-Gov law 338AC0000000101, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-11/par-2: 前項 → 中小企業等経営強化法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-11/par-1 - art-11/par-2: 同法第五条第一項第一号 → e-Gov law 338AC0000000101, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection - art-11/par-2: 第二号 → e-Gov law 338AC0000000101, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection - art-12/par-1: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第六十六条第一号 → e-Gov law 413AC0000000075, 第六十六条第一項第一号 (Article 66, paragraph (1), item (i)), art-66/par-1/item-1 — not held in this collection - art-12/par-1: 第二十五条第一項 → 中小企業等経営強化法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/art-25/par-1 --- ## 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-20261106T173426-004, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-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 sme-management-strengthening-act-20261106T173426-005, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-006, 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