# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七十六条 (Article 76) This is the Markdown twin of https://japanlaw.org/en/sme-retirement-allowance-act/art-76. 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: 第七十六条 (Article 76)（特別財産） — address `art-76` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-retirement-allowance-act/art-76 - 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. --- ### 第七十六条（特別財産） — Special Assets caption: machine translation, not official art-76 · https://japanlaw.org/en/sme-retirement-allowance-act/art-76 **第一項** 機構は、特定業種に属する事業の事業主が特定業種退職金共済契約によらないで拠出した財産については、これを他の財産と区分し、機構の退職金共済業務に係る事業で当該特定業種に係るものの健全な発展に資するように、管理し、及び運用しなければならない。 art-76/par-1 · https://japanlaw.org/en/sme-retirement-allowance-act/art-76/par-1 With regard to property that an employer of a business belonging to a specified industry has contributed otherwise than under a specified-industry retirement allowance mutual aid contract, the Organization must keep it separate from other property, and manage and invest it so as to contribute to the sound development of the businesses relating to the Organization's retirement allowance mutual aid operations that relate to that specified industry. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 附則第二条第七項（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-7 --- ## 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