# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七十四条 (Article 74) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-74. 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: 第七十四条 (Article 74)（区分経理） — address `art-74` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-74 - 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. --- ### 第七十四条（区分経理） — Separate Accounting caption: machine translation, not official art-74 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74 **第一項** 機構は、次に掲げる業務ごとに（第二号に掲げる業務にあつては、それぞれの特定業種に係る業務ごとに）経理を区分し、それぞれ勘定を設けて整理しなければならない。 art-74/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1 The Organization must separate its accounting for each of the following operations (for the operations listed in item (ii), for the operations relating to each specified industry), and keep its accounts by establishing an account for each. machine translation, not official **一** 一般の中小企業退職金共済業務（退職金共済業務のうち次号に掲げるもの以外のものをいう。）及びこれに附帯する業務 art-74/par-1/item-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-1 General small and medium-sized enterprise retirement allowance mutual aid operations (meaning, of the retirement allowance mutual aid operations, those other than the operations listed in the following item) and operations incidental thereto; machine translation, not official **二** 特定業種退職金共済業務及びこれに附帯する業務 art-74/par-1/item-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-2 Specified-industry retirement allowance mutual aid operations and operations incidental thereto; machine translation, not official **三** 第七十条第二項に規定する業務 art-74/par-1/item-3 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-3 Operations prescribed in Article 70, paragraph (2). machine translation, not official **第二項** 機構は、第四十六条第一項又は第五十五条第一項若しくは第四項の規定により繰入れをする場合を除き、前項の規定により設けられている一の勘定から他の勘定への資金の融通を行つてはならない。 art-74/par-2 · https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-2 Except where a transfer is made pursuant to Article 46, paragraph (1) or Article 55, paragraph (1) or (4), the Organization must not accommodate funds from one account established pursuant to the preceding paragraph to another account. machine translation, not official --- ## Cites - art-74/par-1: 第二号 → 中小企業退職金共済法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-2 - art-74/par-1/item-1: 次号 → 中小企業退職金共済法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-2 - art-74/par-1/item-3: 第七十条第二項 → 中小企業退職金共済法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/sme-retirement-allowance-act/art-70/par-2 - art-74/par-2: 第四十六条第一項 → 中小企業退職金共済法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-46/par-1 - art-74/par-2: 第五十五条第一項 → 中小企業退職金共済法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-55/par-1 - art-74/par-2: 第四項 → 中小企業退職金共済法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/sme-retirement-allowance-act/art-55/par-4 - art-74/par-2: 前項 → 中小企業退職金共済法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 中小企業退職金共済法 第四十六条第一項（被共済者が特定業種間を移動した場合の取扱い） — https://japanlaw.org/en/sme-retirement-allowance-act/art-46/par-1 - 中小企業退職金共済法 第五十五条第一項（被共済者が移動した場合の取扱い） — https://japanlaw.org/en/sme-retirement-allowance-act/art-55/par-1 - 中小企業退職金共済法 第七十四条第一項（区分経理） — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1 - 中小企業退職金共済法 第七十四条第一項第一号（区分経理） — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-1/item-1 - 中小企業退職金共済法 第七十四条第二項（区分経理） — https://japanlaw.org/en/sme-retirement-allowance-act/art-74/par-2 - 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 附則第二条第四項第一号（勤労者退職金共済機構の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4/item-1 - 中小企業退職金共済法 附則第二条第四項第二号（勤労者退職金共済機構の解散等） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4141-164/art-2/par-4/item-2 - 中小企業退職金共済法 附則第十三条第一項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4141-164/art-13/par-1 - 中小企業退職金共済法 附則第十三条第二項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4141-164/art-13/par-2 - 中小企業退職金共済法 附則第十三条第三項（被共済者が特定業種間を移動した場合等における経過措置） — https://japanlaw.org/en/sme-retirement-allowance-act/suppl-4141-164/art-13/par-3 --- ## 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-20261106T173426-014, 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