# 中小企業倒産防止共済法 / Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises — 第二条 (Article 2)

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- Law: 中小企業倒産防止共済法 (Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises), 昭和五十二年法律第八十四号
- English title "Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises": 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: 2020-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2
- e-Gov law ID: 352AC0000000084 — 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/sme-bankruptcy-prevention-act/art-2</sup>

**第一項**  この法律において「中小企業者」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/sme-bankruptcy-prevention-act/art-2/par-1</sup>
In this Act, a "small and medium-sized enterprise" means a person who falls under any of the following items:
<sup>machine translation, not official</sup>

**一**  資本金の額又は出資の総額が三億円以下の会社並びに常時使用する従業員の数が三百人以下の会社及び個人であつて、製造業、建設業、運輸業その他の業種（次号から第二号の三まで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/sme-bankruptcy-prevention-act/art-2/par-1/item-1</sup>
any company whose amount of stated capital or total amount of contributions is not more than three hundred million yen and any company or individual whose number of regular employees is three hundred or less, which operates as its principal business, business belonging to manufacturing business, construction business, transport business or other business types (excluding the business types listed in the following item through item (ii)-3 and the business types provided by Cabinet Order pursuant to item (iii));
<sup>machine translation, not official</sup>

**二**  資本金の額又は出資の総額が一億円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であつて、卸売業（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-2 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2</sup>
any company whose amount of stated capital or total amount of contributions is not more than one hundred million yen and any company or individual whose number of regular employees is one hundred or less, which operates as its principal business, business belonging to wholesale business (excluding the business types provided by Cabinet Order pursuant to item (iii));
<sup>machine translation, not official</sup>

**二の二**  資本金の額又は出資の総額が五千万円以下の会社並びに常時使用する従業員の数が百人以下の会社及び個人であつて、サービス業（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-2-2 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2-2</sup>
any company whose amount of stated capital or total amount of contributions is not more than fifty million yen and any company or individual whose number of regular employees is one hundred or less, which operates as its principal business, business belonging to service business (excluding the business types provided by Cabinet Order pursuant to item (iii));
<sup>machine translation, not official</sup>

**二の三**  資本金の額又は出資の総額が五千万円以下の会社並びに常時使用する従業員の数が五十人以下の会社及び個人であつて、小売業（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-2-3 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2-3</sup>
any company whose amount of stated capital or total amount of contributions is not more than fifty million yen and any company or individual whose number of regular employees is fifty or less, which operates as its principal business, business belonging to retail business (excluding the business types provided by Cabinet Order pursuant to the following item);
<sup>machine translation, not official</sup>

**三**  資本金の額又は出資の総額がその業種ごとに政令で定める金額以下の会社並びに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及び個人であつて、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/sme-bankruptcy-prevention-act/art-2/par-1/item-3</sup>
any company whose amount of stated capital or total amount of contributions is not more than the amount provided by Cabinet Order for each of its business types and any company or individual whose number of regular employees is the number provided by Cabinet Order or less for each of its business types, which operates as its principal business, business belonging to any of the business types provided by Cabinet Order;
<sup>machine translation, not official</sup>

**四**  企業組合
<sup>art-2/par-1/item-4 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-4</sup>
an enterprise association;
<sup>machine translation, not official</sup>

**五**  協業組合
<sup>art-2/par-1/item-5 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-5</sup>
a cooperative partnership; or
<sup>machine translation, not official</sup>

**六**  事業協同組合その他の特別の法律により設立された組合であつて、政令で定める要件に該当するもの
<sup>art-2/par-1/item-6 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-6</sup>
a business cooperative or other association established under a special Act that satisfies the requirements 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、中小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、機構がその中小企業者の取引の相手方たる事業者につき次の各号のいずれかに該当する事態（以下「倒産」という。）が生ずることに関し、この法律の定めるところにより共済金を貸し付けることを約する契約をいう。
<sup>art-2/par-2 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2</sup>
In this Act, a "mutual aid contract" means a contract under which a small and medium-sized 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 lend mutual aid benefits, as provided for in this Act, in relation to the occurrence of a situation falling under any of the following items (hereinafter referred to as "bankruptcy") with respect to a business operator that is a counterparty to the transactions of that small and medium-sized enterprise.
<sup>machine translation, not official</sup>

**一**  破産手続開始、再生手続開始、更生手続開始又は特別清算開始の申立てがされること。
<sup>art-2/par-2/item-1 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-1</sup>
A petition is filed for the commencement of bankruptcy proceedings, rehabilitation proceedings or reorganization proceedings, or for the commencement of special liquidation;
<sup>machine translation, not official</sup>

**二**  手形交換所において、その手形交換所で手形交換を行つている金融機関が金融取引を停止する原因となる事実についての公表がこれらの金融機関に対してされること。
<sup>art-2/par-2/item-2 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-2</sup>
At a bill clearinghouse, an announcement is made to the financial institutions conducting bill clearing at that clearinghouse of a fact that causes financial institutions to suspend financial transactions;
<sup>machine translation, not official</sup>

**三**  電子記録債権法（平成十九年法律第百二号）第二条第二項に規定する電子債権記録機関（同法第五十六条に規定する業務規程において金融取引の停止に係る事項を定めており、かつ、経済産業省令で定める数以上の金融機関が参加するものに限る。）において、その電子債権記録機関で電子記録債権を取り扱う金融機関が金融取引を停止する原因となる事実についての公表がこれらの金融機関に対してされること。
<sup>art-2/par-2/item-3 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-3</sup>
At an electronic monetary claim recording institution prescribed in Article 2, paragraph (2) of the Electronically Recorded Monetary Claims Act (Act No. 102 of 2007) (limited to one that has provided for matters concerning the suspension of financial transactions in the business rules prescribed in Article 56 of that Act and in which financial institutions in the number specified by Order of the Ministry of Economy, Trade and Industry or more participate), an announcement is made to the financial institutions that handle electronically recorded monetary claims at that electronic monetary claim recording institution of a fact that causes financial institutions to suspend financial transactions;
<sup>machine translation, not official</sup>

**四**  前三号に掲げるもののほか、過大な債務を負つていることにより事業の継続が困難となつているため債務の減免又は期限の猶予を受けることを目的とするものと認められる手続であつて、その開始日を特定することができるものとして経済産業省令で定めるものがされること。
<sup>art-2/par-2/item-4 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-4</sup>
In addition to what is set out in the preceding three items, a procedure is commenced that is specified by Order of the Ministry of Economy, Trade and Industry as one that is recognized as aimed at obtaining a reduction or exemption of debts or a deferment of due dates because continuation of the business has become difficult owing to excessive debts, and whose commencement date can be identified.
<sup>machine translation, not official</sup>

**第三項**  この法律において「共済契約者」とは、共済契約の当事者のうち機構以外の者をいう。
<sup>art-2/par-3 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-3</sup>
In this Act, a "mutual aid policyholder" means a party to a mutual aid contract other than the Organization.
<sup>machine translation, not official</sup>

**第四項**  この法律において「早期償還手当金」とは、機構が、貸付けを受けた共済金の償還を完了すべき期限前にこれを完了し、かつ、当該共済金の全額をその償還期日までに償還した共済契約者に対し、第十条第六項の規定により支給する手当金をいう。
<sup>art-2/par-4 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-4</sup>
In this Act, an "early repayment allowance" means an allowance that the Organization pays, pursuant to Article 10, paragraph (6), to a mutual aid policyholder who has completed repayment of the mutual aid benefits lent to them before the time limit by which repayment is to be completed, and has repaid the full amount of those mutual aid benefits by the repayment date.
<sup>machine translation, not official</sup>

**第五項**  この法律において「一時貸付金」とは、機構が、臨時に事業資金を必要とする共済契約者に対し、第十条の二第一項の規定により貸し付ける資金をいう。
<sup>art-2/par-5 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-5</sup>
In this Act, a "temporary loan" means funds that the Organization lends, pursuant to Article 10-2, paragraph (1), to a mutual aid policyholder who temporarily needs business funds.
<sup>machine translation, not official</sup>

**第六項**  この法律において「解約手当金」とは、機構が、共済契約を解除した者に対し、第十一条第一項の規定により支給する手当金をいう。
<sup>art-2/par-6 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-6</sup>
In this Act, a "cancellation refund" means an allowance that the Organization pays, pursuant to Article 11, paragraph (1), to a person who has cancelled a mutual aid contract.
<sup>machine translation, not official</sup>

**第七項**  この法律において「完済手当金」とは、機構が、貸付けを受けた共済金の全額をその償還期日までに償還した共済契約者に対し、第十一条の二第一項の規定により支給する手当金をいう。
<sup>art-2/par-7 · https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-7</sup>
In this Act, a "full repayment allowance" means an allowance that the Organization pays, pursuant to Article 11-2, paragraph (1), to a mutual aid policyholder who has repaid the full amount of the mutual aid benefits lent to them by the repayment date.
<sup>machine translation, not official</sup>

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## Cites
- art-2/par-1/item-1: 次号から第二号の三まで → 中小企業倒産防止共済法 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/sme-bankruptcy-prevention-act/art-2/par-1/item-2
- art-2/par-1/item-1: 次号から第二号の三まで → 中小企業倒産防止共済法 第二条第一項第二号の二 (Article 2, paragraph (1), item (ii-2)), art-2/par-1/item-2-2 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2-2
- art-2/par-1/item-1: 次号から第二号の三まで → 中小企業倒産防止共済法 第二条第一項第二号の三 (Article 2, paragraph (1), item (ii-3)), art-2/par-1/item-2-3 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2-3
- art-2/par-1/item-1: 第三号 → 中小企業倒産防止共済法 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/sme-bankruptcy-prevention-act/art-2/par-1/item-3
- art-2/par-1/item-2: 第三号 → 中小企業倒産防止共済法 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/sme-bankruptcy-prevention-act/art-2/par-1/item-3
- art-2/par-1/item-2-2: 第三号 → 中小企業倒産防止共済法 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/sme-bankruptcy-prevention-act/art-2/par-1/item-3
- art-2/par-2/item-3: 電子記録債権法（平成十九年法律第百二号）第二条第二項 → e-Gov law 419AC0000000102, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-2/par-2/item-3: 同法第五十六条 → e-Gov law 419AC0000000102, 第五十六条 (Article 56), art-56 — not held in this collection
- art-2/par-2/item-4: 前三号 → 中小企業倒産防止共済法 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-1
- art-2/par-2/item-4: 前三号 → 中小企業倒産防止共済法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-2
- art-2/par-2/item-4: 前三号 → 中小企業倒産防止共済法 第二条第二項第三号 (Article 2, paragraph (2), item (iii)), art-2/par-2/item-3 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-3
- art-2/par-4: 第十条第六項 → 中小企業倒産防止共済法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-10/par-6
- art-2/par-5: 第十条の二第一項 → 中小企業倒産防止共済法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-10-2/par-1
- art-2/par-6: 第十一条第一項 → 中小企業倒産防止共済法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-11/par-1
- art-2/par-7: 第十一条の二第一項 → 中小企業倒産防止共済法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-11-2/par-1

## Cited by

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

- 中小企業倒産防止共済法 第二条第一項第一号（定義） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-1
- 中小企業倒産防止共済法 第二条第一項第二号（定義） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2
- 中小企業倒産防止共済法 第二条第一項第二号の二（定義） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-1/item-2-2
- 中小企業倒産防止共済法 第二条第二項第四号（定義） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/art-2/par-2/item-4
- 中小企業倒産防止共済法 附則第二十五条第一項第十五号（民法等の一部改正に伴う経過措置） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/suppl-4111-225/art-25/par-1/item-15
- 中小企業倒産防止共済法 附則第十五条第一項（中小企業倒産防止共済法の一部改正に伴う経過措置） — https://japanlaw.org/ja/sme-bankruptcy-prevention-act/suppl-4301-26/art-15/par-1
- 中小企業等経営強化法 第六十四条の二第一項（中小企業倒産防止共済法の特例） — https://japanlaw.org/ja/sme-management-strengthening-act/art-64-2/par-1 (e-Gov law ID 411AC0000000018)
- 租税特別措置法 第二十八条第一項第二号（特定の基金に対する負担金等の必要経費算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-2 (e-Gov law ID 332AC0000000026)
- 租税特別措置法 第六十六条の十一第一項第二号（特定の基金に対する負担金等の損金算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-11/par-1/item-2 (e-Gov law ID 332AC0000000026)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業倒産防止共済法 — the text in force from 2020-04-01 (https://laws.e-gov.go.jp/law/352AC0000000084/20200401_429AC0000000045), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 中小企業倒産防止共済法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1056), retrieved 2026-10-07
- claude-sonnet-5-5 — Machine translation, batch sme-bankruptcy-prevention-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 sme-bankruptcy-prevention-act-20261106T173426-001, translated 2026-11-07
- This site's parser, version 225 — 中小企業倒産防止共済法 — structure, counts, cross-references and defined terms, computed 2026-11-06