# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七十二条 (Article 72) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-72. 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: 中小企業退職金共済法 (Small and Medium Sized Enterprise Retirement Allowance Cooperative Act), 昭和三十四年法律第百六十号 - English title "Small and Medium Sized Enterprise Retirement Allowance Cooperative 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: 第七十二条 (Article 72)（業務の委託） — address `art-72` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-72 - e-Gov law ID: 334AC0000000160 — 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. --- ### 第七十二条（業務の委託） — Entrustment of Operations caption: machine translation, not official art-72 · https://japanlaw.org/en/sme-retirement-allowance-act/art-72 **第一項** 機構は、業務方法書で定めるところにより、金融機関又は事業主の団体に対し、退職金共済業務（事業主の団体に委託する場合にあつては、退職金共済契約に係る退職金等の支給に関する業務及び特定業種退職金共済契約に係る退職金の支給に関する業務を除く。）の一部を委託することができる。 art-72/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-1 The Organization may, as provided in the business rules, entrust part of the retirement allowance mutual aid operations (in the case of entrustment to an association of employers, excluding operations concerning the payment of retirement allowances, etc. under retirement allowance mutual aid contracts and operations concerning the payment of retirement allowances under specified-industry retirement allowance mutual aid contracts) to a financial institution or an association of employers. machine translation, not official **第二項** 機構は、厚生労働大臣の認可を受けて、第七十条第二項第一号に掲げる業務の一部を金融機関に委託することができる。 art-72/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-2 The Organization may, with the authorization of the Minister of Health, Labour and Welfare, entrust part of the operations listed in Article 70, paragraph (2), item (i) to a financial institution. machine translation, not official **第三項** 前二項に規定する者は、他の法律の規定にかかわらず、前二項の規定による委託を受け、当該業務を行うことができる。 art-72/par-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-3 Notwithstanding the provisions of other acts, the persons prescribed in the preceding two paragraphs may accept entrustment under the preceding two paragraphs and carry out those operations. machine translation, not official **第四項** 第二項の規定により業務の委託を受けた金融機関（第七十八条の二第一項及び第九十条において「財形受託金融機関」という。）の役員及び職員であつて当該委託を受けた業務に従事するものは、刑法その他の罰則の適用については、法令により公務に従事する職員とみなす。 art-72/par-4 · https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-4 The officers and employees of a financial institution that has been entrusted with operations pursuant to paragraph (2) (referred to as a "property accumulation entrusted financial institution" in Article 78-2, paragraph (1) and Article 90), who engage in the entrusted operations, are deemed to be employees engaged in public service pursuant to laws and regulations for the purpose of the application of the Penal Code and other penal provisions. machine translation, not official --- ## Cites - art-72/par-2: 第七十条第二項第一号 → 中小企業退職金共済法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-70/par-2/item-1 - art-72/par-3: 前二項 → 中小企業退職金共済法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-1 - art-72/par-3: 前二項 → 中小企業退職金共済法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-2 - art-72/par-4: 第二項 → 中小企業退職金共済法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-2 - art-72/par-4: 第七十八条の二第一項 → 中小企業退職金共済法 第七十八条の二第一項 (Article 78-2, paragraph (1)), art-78-2/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-78-2/par-1 - art-72/par-4: 第九十条 → 中小企業退職金共済法 第九十条 (Article 90), art-90 — https://japanlaw.org/en/sme-retirement-allowance-act/art-90 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第七十二条第三項（業務の委託） — https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-3 - 中小企業退職金共済法 第七十二条第四項（業務の委託） — https://japanlaw.org/en/sme-retirement-allowance-act/art-72/par-4 - 中小企業退職金共済法 第七十九条第一項第三号（協議） — https://japanlaw.org/en/sme-retirement-allowance-act/art-79/par-1/item-3 - 中小企業退職金共済法 附則第二条第二項（業務の特例） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-3341-160/art-2/par-2 - 中小企業退職金共済法 附則第九条第一項 — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4091-68/art-9/par-1 - 印紙税法 別表第三（非課税文書の表） — https://japanlaw.org/en/stamp-tax-act/appdx-3 (e-Gov law ID 342AC0000000023) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業退職金共済法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/334AC0000000160/20250601_504AC0000000068), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 中小企業退職金共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1775), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-013, translated 2026-11-07 - This site's parser, version 225 — 中小企業退職金共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06