# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 第六十条 (Article 60)

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- Law: 中小企業等経営強化法 (Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.), 平成十一年法律第十八号
- English title "Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.": claude-opus-5-5
- 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: 第六十条 (Article 60)（中小企業信用保険法の特例） — address `art-60`
- Text in force since: 2026-01-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-management-strengthening-act/art-60
- e-Gov law ID: 411AC0000000018 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第六十条（中小企業信用保険法の特例） — Special Provisions for the Small and Medium-sized Enterprise Credit Insurance Act
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60</sup>

  **第一項**  普通保険、無担保保険又は特別小口保険の保険関係であって、事業継続力強化関連保証（中小企業信用保険法第三条第一項、第三条の二第一項又は第三条の三第一項に規定する債務の保証であって、認定事業継続力強化（認定事業継続力強化計画に従って行われる事業継続力強化をいう。以下同じ。）に必要な資金に係るものをいう。以下この条において同じ。）を受けた中小企業者に係るものについての次の表の上欄に掲げる同法の規定の適用については、これらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三条第一項	保険価額の合計額が	中小企業等経営強化法第六十条第一項に規定する事業継続力強化関連保証（以下「事業継続力強化関連保証」という。）に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ
第三条の二第一項及び第三条の三第一項	保険価額の合計額が	事業継続力強化関連保証に係る保険関係の保険価額の合計額とその他の保険関係の保険価額の合計額とがそれぞれ
第三条の二第三項及び第三条の三第二項	当該借入金の額のうち	事業継続力強化関連保証及びその他の保証ごとに、それぞれ当該借入金の額のうち
当該債務者	事業継続力強化関連保証及びその他の保証ごとに、当該債務者
  <sup>art-60/par-1 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-1</sup>
  With regard to the application of the provisions of the Small and Medium-sized Enterprise Credit Insurance Act listed in the left-hand column of the following table to insurance relations of ordinary insurance, unsecured insurance or special small-amount insurance that pertain to a small and medium-sized enterprise that has received a business continuity enhancement-related guarantee (meaning a guarantee of obligations prescribed in Article 3, paragraph (1), Article 3-2, paragraph (1) or Article 3-3, paragraph (1) of that Act that concerns funds necessary for certified business continuity enhancement (meaning business continuity enhancement carried out in accordance with a certified business continuity enhancement plan; the same applies hereinafter); the same applies hereinafter in this Article), the phrases listed in the middle column of that table in those provisions are deemed to be replaced with the phrases listed in the right-hand column of that table.
Article 3, paragraph (1)	the total amount of insured values	the total amount of insured values of the insurance relations pertaining to the business continuity enhancement-related guarantee prescribed in Article 60, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as the "business continuity enhancement-related guarantee") and the total amount of insured values of other insurance relations, each
Article 3-2, paragraph (1) and Article 3-3, paragraph (1)	the total amount of insured values	the total amount of insured values of the insurance relations pertaining to the business continuity enhancement-related guarantee and the total amount of insured values of other insurance relations, each
Article 3-2, paragraph (3) and Article 3-3, paragraph (2)	of the amount of the borrowed funds concerned	for each of the business continuity enhancement-related guarantee and other guarantees, of the amount of the borrowed funds concerned
the debtor concerned	for each of the business continuity enhancement-related guarantee and other guarantees, the debtor concerned
  <sup>machine translation, not official</sup>

  **第二項**  海外投資関係保険の保険関係であって、事業継続力強化関連保証を受けた中小企業者に係るものについての中小企業信用保険法第三条の七第一項及び第二項の規定の適用については、同条第一項中「二億円」とあるのは「四億円（中小企業等経営強化法第六十条第一項に規定する認定事業継続力強化に必要な資金（以下「事業継続力強化資金」という。）以外の資金に係る債務の保証に係る保険関係については、二億円）」と、「四億円」とあるのは「六億円（事業継続力強化資金以外の資金に係る債務の保証に係る保険関係については、四億円）」と、同条第二項中「二億円」とあるのは「四億円（事業継続力強化資金以外の資金に係る債務の保証に係る保険関係については、二億円）」とする。
  <sup>art-60/par-2 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-2</sup>
  With regard to the application of Article 3-7, paragraphs (1) and (2) of the Small and Medium-sized Enterprise Credit Insurance Act to insurance relations of overseas investment insurance that pertain to a small and medium-sized enterprise that has received a business continuity enhancement-related guarantee, the phrase "200 million yen" in paragraph (1) of that Article is deemed to be replaced with "400 million yen (200 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than funds necessary for certified business continuity enhancement prescribed in Article 60, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "business continuity enhancement funds"))", the phrase "400 million yen" in that paragraph is deemed to be replaced with "600 million yen (400 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than business continuity enhancement funds)", and the phrase "200 million yen" in paragraph (2) of that Article is deemed to be replaced with "400 million yen (200 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than business continuity enhancement funds)".
  <sup>machine translation, not official</sup>

  **第三項**  新事業開拓保険の保険関係であって、事業継続力強化関連保証を受けた中小企業者に係るものについての中小企業信用保険法第三条の八第一項及び第二項の規定の適用については、同条第一項中「二億円」とあるのは「三億円（中小企業等経営強化法第六十条第一項に規定する認定事業継続力強化に必要な資金（以下「事業継続力強化資金」という。）以外の資金に係る債務の保証に係る保険関係については、二億円）」と、「四億円」とあるのは「六億円（事業継続力強化資金以外の資金に係る債務の保証に係る保険関係については、四億円）」と、同条第二項中「二億円」とあるのは「三億円（事業継続力強化資金以外の資金に係る債務の保証に係る保険関係については、二億円）」とする。
  <sup>art-60/par-3 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-3</sup>
  With regard to the application of Article 3-8, paragraphs (1) and (2) of the Small and Medium-sized Enterprise Credit Insurance Act to insurance relations of new business development insurance that pertain to a small and medium-sized enterprise that has received a business continuity enhancement-related guarantee, the phrase "200 million yen" in paragraph (1) of that Article is deemed to be replaced with "300 million yen (200 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than funds necessary for certified business continuity enhancement prescribed in Article 60, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (hereinafter referred to as "business continuity enhancement funds"))", the phrase "400 million yen" in that paragraph is deemed to be replaced with "600 million yen (400 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than business continuity enhancement funds)", and the phrase "200 million yen" in paragraph (2) of that Article is deemed to be replaced with "300 million yen (200 million yen for insurance relations pertaining to a guarantee of obligations concerning funds other than business continuity enhancement funds)".
  <sup>machine translation, not official</sup>

  **第四項**  普通保険の保険関係であって、事業継続力強化関連保証に係るものについての中小企業信用保険法第三条第二項及び第五条の規定の適用については、同項中「百分の七十」とあり、及び同条中「百分の七十（無担保保険、特別小口保険、流動資産担保保険、公害防止保険、エネルギー対策保険、海外投資関係保険、新事業開拓保険、事業再生保険及び特定社債保険にあつては、百分の八十）」とあるのは、「百分の八十」とする。
  <sup>art-60/par-4 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-4</sup>
  With regard to the application of Article 3, paragraph (2) and Article 5 of the Small and Medium-sized Enterprise Credit Insurance Act to insurance relations of ordinary insurance that pertain to a business continuity enhancement-related guarantee, the phrase "70/100" in Article 3, paragraph (2) of that Act, and the phrase "70/100 (80/100 for unsecured insurance, special small-amount insurance, current asset collateral insurance, pollution prevention insurance, energy measures insurance, overseas investment insurance, new business development insurance, business revitalization insurance and specified bond insurance)" in Article 5 of that Act, are deemed to be replaced with "80/100".
  <sup>machine translation, not official</sup>

  **第五項**  普通保険、無担保保険又は特別小口保険の保険関係であって、事業継続力強化関連保証に係るものについての保険料の額は、中小企業信用保険法第四条の規定にかかわらず、保険金額に年百分の二以内において政令で定める率を乗じて得た額とする。
  <sup>art-60/par-5 · https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-5</sup>
  The amount of the premium for insurance relations of ordinary insurance, unsecured insurance or special small-amount insurance that pertain to a business continuity enhancement-related guarantee is, notwithstanding Article 4 of the Small and Medium-sized Enterprise Credit Insurance Act, the amount obtained by multiplying the insured amount by a rate specified by Cabinet Order within 2/100 per year.
  <sup>machine translation, not official</sup>

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## Cites
- art-60/par-1: 中小企業信用保険法第三条第一項 → e-Gov law 325AC0000000264, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-60/par-1: 第三条の二第一項 → e-Gov law 325AC0000000264, 第三条の二第一項 (Article 3-2, paragraph (1)), art-3-2/par-1 — not held in this collection
- art-60/par-1: 第三条の三第一項 → e-Gov law 325AC0000000264, 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — not held in this collection
- art-60/par-1: この条 → 中小企業等経営強化法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/sme-management-strengthening-act/art-60
- art-60/par-1: 中小企業等経営強化法第六十条第一項 → 中小企業等経営強化法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-1
- art-60/par-2: 中小企業信用保険法第三条の七第一項 → e-Gov law 325AC0000000264, 第三条の七第一項 (Article 3-7, paragraph (1)), art-3-7/par-1 — not held in this collection
- art-60/par-2: 第二項 → e-Gov law 325AC0000000264, 第三条の七第二項 (Article 3-7, paragraph (2)), art-3-7/par-2 — not held in this collection
- art-60/par-2: 中小企業等経営強化法第六十条第一項 → 中小企業等経営強化法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-1
- art-60/par-3: 中小企業信用保険法第三条の八第一項 → e-Gov law 325AC0000000264, 第三条の八第一項 (Article 3-8, paragraph (1)), art-3-8/par-1 — not held in this collection
- art-60/par-3: 第二項 → e-Gov law 325AC0000000264, 第三条の八第二項 (Article 3-8, paragraph (2)), art-3-8/par-2 — not held in this collection
- art-60/par-3: 中小企業等経営強化法第六十条第一項 → 中小企業等経営強化法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-1
- art-60/par-4: 中小企業信用保険法第三条第二項 → e-Gov law 325AC0000000264, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-60/par-4: 第五条 → e-Gov law 325AC0000000264, 第五条 (Article 5), art-5 — not held in this collection
- art-60/par-5: 中小企業信用保険法第四条 → e-Gov law 325AC0000000264, 第四条 (Article 4), art-4 — not held in this collection

## Cited by

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

- 中小企業等経営強化法 第六十条第一項（中小企業信用保険法の特例） — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-1
- 中小企業等経営強化法 第六十条第二項（中小企業信用保険法の特例） — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-2
- 中小企業等経営強化法 第六十条第三項（中小企業信用保険法の特例） — https://japanlaw.org/ja/sme-management-strengthening-act/art-60/par-3

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## Sources

- claude-opus-5-5 — English titles of cited laws, written for this site, written 2026-10-08
- e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業等経営強化法 — the text in force from 2026-01-01 (https://laws.e-gov.go.jp/law/411AC0000000018/20260101_507AC0000000041), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-015, translated 2026-11-07
- This site's parser, version 225 — 中小企業等経営強化法 — structure, counts, cross-references and defined terms, computed 2026-11-06
