# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4111-18`
- Text in force since: 2026-01-01
- URL (the page that opens at this provision): https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18
- 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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## 附　則
<sup>suppl-4111-18 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-18/art-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-1</sup>

**第一項**  この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4111-18/art-1/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-1/par-1</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第二条（中小企業近代化促進法等の廃止） — Repeal of the Small and Medium Enterprise Modernization Promotion Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-18/art-2 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2</sup>

**第一項**  次に掲げる法律は、廃止する。
<sup>suppl-4111-18/art-2/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2/par-1</sup>
The following Acts are repealed:
<sup>machine translation, not official</sup>

  **一**  中小企業近代化促進法（昭和三十八年法律第六十四号）
  <sup>suppl-4111-18/art-2/par-1/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2/par-1/item-1</sup>
  the Small and Medium Enterprise Modernization Promotion Act (Act No. 64 of 1963);
  <sup>machine translation, not official</sup>

  **二**  特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法（平成五年法律第九十三号）
  <sup>suppl-4111-18/art-2/par-1/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2/par-1/item-2</sup>
  the Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through New Field Entry, etc. by Specified Small and Medium-sized Enterprises (Act No. 93 of 1993).
  <sup>machine translation, not official</sup>

### 第三条（中小企業近代化促進法等の廃止に伴う経過措置） — Transitional Measures upon Repeal of the Small and Medium Enterprise Modernization Promotion Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-18/art-3 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3</sup>

**第一項**  前条の規定による廃止前の中小企業近代化促進法第四条第一項又は第二項の承認を受けた特定商工組合等に関する計画の変更の承認及び取消し並びに報告の徴収については、なお従前の例による。この場合において、同法第十七条第四項中「審議会」とあるのは、「中小企業政策審議会」とする。
<sup>suppl-4111-18/art-3/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3/par-1</sup>
The provisions then in force continue to govern the approval of changes to, and the rescission of, a plan concerning a specified commercial and industrial association, etc. that received approval under Article 4, paragraph (1) or (2) of the Small and Medium Enterprise Modernization Promotion Act prior to its repeal under the provisions of the preceding Article, and the collection of reports; in this case, the term "Council" in Article 17, paragraph (4) of that Act is deemed to be replaced with "Small and Medium-sized Enterprise Policy Council".
<sup>machine translation, not official</sup>

**第二項**  前条の規定による廃止前の特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法第三条第一項又は第七条第一項の承認を受けた者に関する計画の変更の承認及び取消し並びに報告の徴収、同法第四条第二項に規定する承認新分野進出等計画に従って事業を行う者（同法第五条第一項に規定する特例中小企業者を除く。）又は同法第八条第一項に規定する承認事業開始計画に従って事業を行う者に関する新分野進出等関連保証、海外事業関連保証又は新分野事業関連保証についての中小企業信用保険法の特例及び報告の徴収並びに同法第五条第一項に規定する特例中小企業者に関する中小企業信用保険法第三条第一項、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、海外事業関連保証又は新分野事業関連保証についての中小企業信用保険法の特例及び報告の徴収については、なお従前の例による。
<sup>suppl-4111-18/art-3/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3/par-2</sup>
The provisions then in force continue to govern the approval of changes to, and the rescission of, a plan concerning a person that received approval under Article 3, paragraph (1) or Article 7, paragraph (1) of the Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through New Field Entry, etc. by Specified Small and Medium-sized Enterprises prior to its repeal under the provisions of the preceding Article, and the collection of reports; the special provisions of the Small and Medium-sized Enterprise Credit Insurance Act concerning guarantees related to new field entry, etc., guarantees related to overseas business, or guarantees related to new field business with regard to a person who conducts business in accordance with an approved new field entry, etc. plan prescribed in Article 4, paragraph (2) of the Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through New Field Entry, etc. by Specified Small and Medium-sized Enterprises (excluding a special small and medium-sized enterprise prescribed in Article 5, paragraph (1) of that Act) or a person who conducts business in accordance with an approved business commencement plan prescribed in Article 8, paragraph (1) of that Act, and the collection of reports; and the special provisions of the Small and Medium-sized Enterprise Credit Insurance Act concerning the guarantee of obligations prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) or Article 3-3, paragraph (1) of the Small and Medium-sized Enterprise Credit Insurance Act, guarantees related to overseas business, or guarantees related to new field business with regard to a special small and medium-sized enterprise prescribed in Article 5, paragraph (1) of the Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through New Field Entry, etc. by Specified Small and Medium-sized Enterprises, and the collection of reports.
<sup>machine translation, not official</sup>

### 第四条（独立行政法人中小企業基盤整備機構法の特例） — Special Provisions on the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-18/art-4 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4</sup>

**第一項**  中小企業基盤整備機構は、独立行政法人中小企業基盤整備機構法附則第五条第一項の政令で定める日までの間、同項第一号から第三号まで及び同条第二項の規定により管理を行っている工場用地、産業業務施設用地又は業務用地について、次に掲げる者の事業の用に供するために管理及び譲渡の業務を行うことができる。
<sup>suppl-4111-18/art-4/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-1</sup>
Until the date specified by Cabinet Order under Article 5, paragraph (1) of the Supplementary Provisions of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN may conduct the business of management and transfer, for use in the business of the following persons, of the factory sites, industrial business facility sites, or business sites that it manages under paragraph (1), items (i) through (iii) and paragraph (2) of that Article:
<sup>machine translation, not official</sup>

  **一**  創業者及び新規中小企業者、第八条第一項の承認を受けた中小企業者及び組合等並びに認定中小企業者
  <sup>suppl-4111-18/art-4/par-1/item-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-1/item-1</sup>
  founders and new small and medium-sized enterprises, small and medium-sized enterprises and cooperatives, etc. that have received approval under Article 8, paragraph (1), and certified small and medium-sized enterprises;
  <sup>machine translation, not official</sup>

  **二**  特定高度技術産学連携地域において、高度技術に関する研究開発及びその成果を活用した事業を行うための事業場として相当数の事業者に利用させるための施設の整備並びに賃貸及び管理の事業を行う者
  <sup>suppl-4111-18/art-4/par-1/item-2 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-1/item-2</sup>
  a person who, in a specified advanced technology industry-academia cooperation area, conducts the business of developing, leasing and managing facilities to be used by a considerable number of business operators as places of business for conducting research and development concerning advanced technology and business utilizing its results.
  <sup>machine translation, not official</sup>

**第二項**  中小企業基盤整備機構は、前項の業務を行おうとする場合において、当該工場用地又は産業業務施設用地が独立行政法人中小企業基盤整備機構法附則第五条第二項の規定による委託に係るものであるときは、あらかじめ、その委託をしている者の同意を得なければならない。
<sup>suppl-4111-18/art-4/par-2 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-2</sup>
When the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN intends to conduct the business referred to in the preceding paragraph, if the factory site or industrial business facility site concerned is one that is entrusted under Article 5, paragraph (2) of the Supplementary Provisions of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, it must obtain in advance the consent of the person who has entrusted it.
<sup>machine translation, not official</sup>

### 第五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-18/art-5 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-5</sup>

**第一項**  この法律の施行前にした行為及び附則第三条の規定により従前の例によることとされる報告の徴収に係る行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4111-18/art-5/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-5/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts relating to the collection of reports for which the provisions then in force are to continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4111-18/art-3/par-1: 前条 → 中小企業等経営強化法 附則第二条 (Supplementary Provisions, Article 2), suppl-4111-18/art-2 — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2
- suppl-4111-18/art-3/par-2: 前条 → 中小企業等経営強化法 附則第二条 (Supplementary Provisions, Article 2), suppl-4111-18/art-2 — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-2
- suppl-4111-18/art-3/par-2: 中小企業信用保険法第三条第一項 → e-Gov law 325AC0000000264, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-4111-18/art-3/par-2: 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
- suppl-4111-18/art-3/par-2: 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
- suppl-4111-18/art-4/par-2: 前項 → 中小企業等経営強化法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4111-18/art-4/par-1 — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-1
- suppl-4111-18/art-5/par-1: 附則第三条 → 中小企業等経営強化法 附則第三条 (Supplementary Provisions, Article 3), suppl-4111-18/art-3 — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3

## Cited by

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

- 中小企業等経営強化法 附則第三条第一項（中小企業近代化促進法等の廃止に伴う経過措置） — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3/par-1
- 中小企業等経営強化法 附則第三条第二項（中小企業近代化促進法等の廃止に伴う経過措置） — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-3/par-2
- 中小企業等経営強化法 附則第四条第二項（独立行政法人中小企業基盤整備機構法の特例） — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-4/par-2
- 中小企業等経営強化法 附則第五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/sme-management-strengthening-act/suppl-4111-18/art-5/par-1
- 地方税法 附則第十条第四項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-10/par-4 (e-Gov law ID 325AC0000000226)
- 地方税法 附則第十三条第三項（事業所税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-13/par-3 (e-Gov law ID 325AC0000000226)
- 租税特別措置法 附則第十条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-10/par-10 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 附則第二十六条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-26/par-13 (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-20261106T173426-019, 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-20261106T173426-019, 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