# 小規模企業共済法 / Small Enterprise Mutual Relief Projects Act — 第二条 (Article 2)

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- Law: 小規模企業共済法 (Small Enterprise Mutual Relief Projects Act), 昭和四十年法律第百二号
- English title "Small Enterprise Mutual Relief Projects 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: 第二条 (Article 2)（定義） — address `art-2`
- Text in force since: 2021-06-17
- URL (the page that opens at this provision): https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2
- e-Gov law ID: 340AC0000000102 — 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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### 第二条（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2</sup>

**第一項**  この法律において「小規模企業者」とは、次の各号のいずれかに該当する者をいう。
<sup>art-2/par-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1</sup>
In this Act, a "small-scale enterprise" means a person who falls under any of the following items:
<sup>machine translation, not official</sup>

  **一**  常時使用する従業員の数が二十人以下の個人であつて、工業、鉱業、運送業その他の業種（次号に掲げる業種及び第三号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの
  <sup>art-2/par-1/item-1 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-1</sup>
  An individual whose number of regularly employed employees is 20 or less and who engages, as a principal business, in a business belonging to the manufacturing, mining, transport or another industry (excluding the industries set out in the following item and the industries specified by Cabinet Order in item (iii));
  <sup>machine translation, not official</sup>

  **二**  常時使用する従業員の数が五人以下の個人であつて、商業又はサービス業（次号の政令で定める業種を除く。）に属する事業を主たる事業として営むもの
  <sup>art-2/par-1/item-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-2</sup>
  An individual whose number of regularly employed employees is five or less and who engages, as a principal business, in a business belonging to commerce or the service industry (excluding the industries specified by Cabinet Order in the following item);
  <sup>machine translation, not official</sup>

  **三**  常時使用する従業員の数がその業種ごとに政令で定める数以下の個人であつて、その政令で定める業種に属する事業を主たる事業として営むもの
  <sup>art-2/par-1/item-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-3</sup>
  An individual whose number of regularly employed employees is the number specified by Cabinet Order for each industry or less and who engages, as a principal business, in a business belonging to an industry specified by that Cabinet Order;
  <sup>machine translation, not official</sup>

  **四**  前三号に掲げる個人の営む事業の経営に携わる個人（前三号に掲げる個人を除く。）
  <sup>art-2/par-1/item-4 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-4</sup>
  An individual who is engaged in the management of a business operated by an individual listed in the preceding three items (excluding an individual listed in the preceding three items);
  <sup>machine translation, not official</sup>

  **五**  常時使用する従業員の数が二十人以下の会社であつて、工業、鉱業、運送業その他の業種（次号に掲げる業種及び第七号の政令で定める業種を除く。）に属する事業を主たる事業として営むものの役員
  <sup>art-2/par-1/item-5 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-5</sup>
  An officer of a company whose number of regularly employed employees is 20 or less and that engages, as a principal business, in a business belonging to the manufacturing, mining, transport or another industry (excluding the industries set out in the following item and the industries specified by Cabinet Order in item (vii));
  <sup>machine translation, not official</sup>

  **六**  常時使用する従業員の数が五人以下の会社であつて、商業又はサービス業（次号の政令で定める業種を除く。）に属する事業を主たる事業として営むものの役員
  <sup>art-2/par-1/item-6 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-6</sup>
  An officer of a company whose number of regularly employed employees is five or less and that engages, as a principal business, in a business belonging to commerce or the service industry (excluding the industries specified by Cabinet Order in the following item);
  <sup>machine translation, not official</sup>

  **七**  常時使用する従業員の数がその業種ごとに政令で定める数以下の会社であつて、その政令で定める業種に属する事業を主たる事業として営むものの役員
  <sup>art-2/par-1/item-7 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-7</sup>
  An officer of a company whose number of regularly employed employees is the number specified by Cabinet Order for each industry or less and that engages, as a principal business, in a business belonging to an industry specified by that Cabinet Order;
  <sup>machine translation, not official</sup>

  **八**  特別の法律によつて設立された中小企業団体（企業組合、協業組合及び主として第一号から第三号までに掲げる個人又は前三号に規定する会社を直接又は間接の構成員とするものに限る。）であつて、政令で定めるものの役員
  <sup>art-2/par-1/item-8 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-8</sup>
  An officer of a small and medium-sized enterprise organization established by a special Act (limited to an enterprise association, a cooperative partnership, and one whose members are mainly, directly or indirectly, individuals listed in items (i) through (iii) or companies prescribed in the preceding three items) that is specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第二項**  この法律において「共済契約」とは、小規模企業者が独立行政法人中小企業基盤整備機構（以下「機構」という。）に掛金を納付することを約し、機構がその者の事業の廃止等につき、この法律の定めるところにより共済金を支給することを約する契約をいう。
<sup>art-2/par-2 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-2</sup>
In this Act, a "mutual aid contract" means a contract under which a small-scale enterprise promises to pay premiums to the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (hereinafter referred to as the "Organization"), and the Organization promises to pay mutual aid benefits, as provided for in this Act, in the event of the discontinuation, etc. of that person's business.
<sup>machine translation, not official</sup>

**第三項**  この法律において「共済契約者」とは、共済契約の当事者である個人たる事業者及び会社又は中小企業団体（以下「会社等」という。）の役員をいう。
<sup>art-2/par-3 · https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-3</sup>
In this Act, a "mutual aid policyholder" means an individual business operator and an officer of a company or a small and medium-sized enterprise organization (hereinafter referred to as a "company, etc.") who are parties to a mutual aid contract.
<sup>machine translation, not official</sup>

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## Cites
- art-2/par-1/item-1: 次号 → 小規模企業共済法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-2
- art-2/par-1/item-1: 第三号 → 小規模企業共済法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-3
- art-2/par-1/item-2: 次号 → 小規模企業共済法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-3
- art-2/par-1/item-4: 前三号 → 小規模企業共済法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-1
- art-2/par-1/item-4: 前三号 → 小規模企業共済法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-2
- art-2/par-1/item-4: 前三号 → 小規模企業共済法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-3
- art-2/par-1/item-5: 次号 → 小規模企業共済法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-6
- art-2/par-1/item-5: 第七号 → 小規模企業共済法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-7
- art-2/par-1/item-6: 次号 → 小規模企業共済法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-7
- art-2/par-1/item-8: 第一号から第三号まで → 小規模企業共済法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-1
- art-2/par-1/item-8: 第一号から第三号まで → 小規模企業共済法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-2
- art-2/par-1/item-8: 第一号から第三号まで → 小規模企業共済法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-3
- art-2/par-1/item-8: 前三号 → 小規模企業共済法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-5
- art-2/par-1/item-8: 前三号 → 小規模企業共済法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-6
- art-2/par-1/item-8: 前三号 → 小規模企業共済法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-7

## Cited by

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

- 地方税法 第三十四条第一項第四号イ（所得控除） — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-4/sub-1 (e-Gov law ID 325AC0000000226)
- 地方税法 第三百十四条の二第一項第四号イ（所得控除） — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-4/sub-1 (e-Gov law ID 325AC0000000226)
- 小規模企業共済法 第二条第一項第一号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-1
- 小規模企業共済法 第二条第一項第二号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-2
- 小規模企業共済法 第二条第一項第四号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-4
- 小規模企業共済法 第二条第一項第五号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-5
- 小規模企業共済法 第二条第一項第六号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-6
- 小規模企業共済法 第二条第一項第八号（定義） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-2/par-1/item-8
- 小規模企業共済法 第十三条第一項（掛金納付月数の通算） — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-13/par-1
- 所得税法 第七十五条第二項第一号（小規模企業共済等掛金控除） — https://japanlaw.org/ja/income-tax-act/art-75/par-2/item-1 (e-Gov law ID 340AC0000000033)
- 所得税法施行令 第七十二条第三項第三号ロ（退職手当等とみなす一時金） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-3/item-3/sub-2 (e-Gov law ID 340CO0000000096)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 小規模企業共済法 — the text in force from 2021-06-17 (https://laws.e-gov.go.jp/law/340AC0000000102/20210617_503AC0000000070), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 小規模企業共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/846), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch small-enterprise-mutual-aid-act-20261106T173426-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch small-enterprise-mutual-aid-act-20261106T173426-001, translated 2026-11-07
- This site's parser, version 225 — 小規模企業共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06