# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七十五条 (Article 75)

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- 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: 第七十五条 (Article 75)（積立金の処分） — address `art-75`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-75
- 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.

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### 第七十五条（積立金の処分） — Disposition of Reserve Funds
<sup>caption: machine translation, not official</sup>
<sup>art-75 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75</sup>

  **第一項**  機構は、通則法第二十九条第二項第一号に規定する中期目標の期間（以下この項において「中期目標の期間」という。）の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行つた後、同条第一項の規定による積立金があるときは、その額に相当する金額のうち厚生労働大臣の承認を受けた金額を、当該中期目標の期間の次の中期目標の期間に係る通則法第三十条第一項の認可を受けた中期計画（同項後段の規定による変更の認可を受けたときは、その変更後のもの）の定めるところにより、当該次の中期目標の期間における第七十条に規定する業務の財源に充てることができる。
  <sup>art-75/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1</sup>
  After the Organization has made the settlement under Article 44, paragraph (1) or (2) of the General Rules Act for the last business year of the period of the medium-term objectives prescribed in Article 29, paragraph (2), item (i) of the General Rules Act (referred to as the "period of the medium-term objectives" in this paragraph), if there is a reserve fund under Article 44, paragraph (1) of the General Rules Act, the Organization may apply the portion of the amount corresponding to that reserve fund that has been approved by the Minister of Health, Labour and Welfare to the financial resources for the operations prescribed in Article 70 in the period of the medium-term objectives following that period of the medium-term objectives, as provided in the medium-term plan authorized under Article 30, paragraph (1) of the General Rules Act for that following period (where authorization of a change under the latter part of that paragraph has been obtained, the plan as changed).
  <sup>machine translation, not official</sup>

  **第二項**  機構は、前項に規定する積立金の額に相当する金額から同項の規定による承認を受けた金額を控除してなお残余があるときは、その残余の額のうち厚生労働省令で定めるところにより算定した額を国庫に納付しなければならない。
  <sup>art-75/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-2</sup>
  Where, after deducting the amount approved under the preceding paragraph from the amount corresponding to the reserve fund prescribed in that paragraph, there is still a remainder, the Organization must pay to the national treasury, out of that remaining amount, the amount calculated as provided by Order of the Ministry of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に定めるもののほか、納付金の納付の手続その他積立金の処分に関し必要な事項は、政令で定める。
  <sup>art-75/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-3</sup>
  In addition to what is provided for in the preceding two paragraphs, the procedures for paying the amount to be paid and other matters necessary for the disposition of reserve funds are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-75/par-1: 通則法第二十九条第二項第一号 → e-Gov law 411AC0000000103, 第二十九条第二項第一号 (Article 29, paragraph (2), item (i)), art-29/par-2/item-1 — not held in this collection
- art-75/par-1: この項 → 中小企業退職金共済法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1
- art-75/par-1: 通則法第四十四条第一項 → e-Gov law 411AC0000000103, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection
- art-75/par-1: 第二項 → e-Gov law 411AC0000000103, 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — not held in this collection
- art-75/par-1: 通則法第三十条第一項 → e-Gov law 411AC0000000103, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-75/par-1: 第七十条 → 中小企業退職金共済法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70
- art-75/par-2: 前項 → 中小企業退職金共済法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1
- art-75/par-3: 前二項 → 中小企業退職金共済法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1
- art-75/par-3: 前二項 → 中小企業退職金共済法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-2

## Cited by

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

- 中小企業退職金共済法 第七十五条第一項（積立金の処分） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-1
- 中小企業退職金共済法 第七十五条第二項（積立金の処分） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-2
- 中小企業退職金共済法 第七十五条第三項（積立金の処分） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75/par-3
- 中小企業退職金共済法 第七十九条第一項第二号（協議） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-2
- 中小企業退職金共済法 第七十九条第一項第四号（協議） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-4
- 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/ja/sme-retirement-allowance-act/suppl-3341-160/art-2/par-2
- 中小企業退職金共済法 附則第五条第三項（中小企業退職金共済事業団の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-5/par-3
- 中小企業退職金共済法 附則第六条第三項（特定業種退職金共済組合の解散等） — https://japanlaw.org/ja/sme-retirement-allowance-act/suppl-4091-68/art-6/par-3
- 中小企業退職金共済法 附則第十二条第一項（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/ja/sme-retirement-allowance-act/suppl-4091-68/art-12/par-1
- 中小企業退職金共済法 附則第十二条第二項（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/ja/sme-retirement-allowance-act/suppl-4091-68/art-12/par-2
- 中小企業退職金共済法 附則第十二条第三項（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/ja/sme-retirement-allowance-act/suppl-4091-68/art-12/par-3

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## 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