# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第七十五条の二 (Article 75-2)

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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: 第七十五条の二 (Article 75-2)（借入金及び財形住宅債券） — address `art-75-2`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2
- 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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### 第七十五条の二（借入金及び財形住宅債券） — Borrowing and Property Accumulation Housing Bonds
<sup>caption: machine translation, not official</sup>
<sup>art-75-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2</sup>

  **第一項**  機構は、第七十条第二項第一号に掲げる業務に必要な費用に充てるため、厚生労働大臣の認可を受けて、長期借入金をし、又は財形住宅債券を発行することができる。
  <sup>art-75-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-1</sup>
  The Organization may, with the authorization of the Minister of Health, Labour and Welfare, take out long-term loans or issue property accumulation housing bonds in order to cover the expenses necessary for the operations listed in Article 70, paragraph (2), item (i).
  <sup>machine translation, not official</sup>

  **第二項**  機構は、第七十条第二項第一号に掲げる業務に必要な費用に充てるため短期借入金をする場合には、通則法第四十五条第一項の規定にかかわらず、厚生労働大臣の認可を受けなければならない。
  <sup>art-75-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-2</sup>
  When the Organization takes out short-term loans in order to cover the expenses necessary for the operations listed in Article 70, paragraph (2), item (i), it must obtain the authorization of the Minister of Health, Labour and Welfare, notwithstanding Article 45, paragraph (1) of the General Rules Act.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による財形住宅債券の債権者は、機構の財産について他の債権者に先立つて自己の債権の弁済を受ける権利を有する。
  <sup>art-75-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-3</sup>
  A creditor of property accumulation housing bonds under paragraph (1) has the right to receive payment of their claim in preference to other creditors out of the property of the Organization.
  <sup>machine translation, not official</sup>

  **第四項**  前項の先取特権の順位は、民法（明治二十九年法律第八十九号）の規定による一般の先取特権に次ぐものとする。
  <sup>art-75-2/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-4</sup>
  The order of statutory lien as set forth in the preceding paragraph is to be in the first subordinate position of priority to a general statutory lien pursuant to the provisions of the Civil Code (Act No. 89 of 1896).
  <sup>machine translation, not official</sup>

  **第五項**  機構は、厚生労働大臣の認可を受けて、長期借入金の借入れに関する事務の全部又は一部を厚生労働省令で定める金融機関に、財形住宅債券の発行に関する事務の全部又は一部を銀行、信託会社又は金融商品取引業を行う者に委託することができる。
  <sup>art-75-2/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-5</sup>
  The Organization may, with the authorization of the Minister of Health, Labour and Welfare, entrust all or part of the administrative work relating to taking out long-term loans to a financial institution specified by Order of the Ministry of Health, Labour and Welfare, and all or part of the administrative work relating to the issuance of property accumulation housing bonds to a bank, a trust company or a person who conducts financial instruments business.
  <sup>machine translation, not official</sup>

  **第六項**  会社法第七百五条第一項及び第二項並びに第七百九条の規定は、前項の規定により財形住宅債券の発行に関する事務について委託を受けた銀行、信託会社又は金融商品取引業を行う者について準用する。
  <sup>art-75-2/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-6</sup>
  The provisions of Article 705, paragraphs (1) and (2) and Article 709 of the Companies Act apply mutatis mutandis to a bank, trust company or person who conducts financial instruments business that has been entrusted with administrative work relating to the issuance of property accumulation housing bonds pursuant to the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第七項**  前各項（第二項を除く。）に定めるもののほか、財形住宅債券に関し必要な事項は、政令で定める。
  <sup>art-75-2/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-7</sup>
  In addition to what is provided for in the preceding paragraphs (excluding paragraph (2)), matters necessary concerning property accumulation housing bonds are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-75-2/par-1: 第七十条第二項第一号 → 中小企業退職金共済法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2/item-1
- art-75-2/par-2: 第七十条第二項第一号 → 中小企業退職金共済法 第七十条第二項第一号 (Article 70, paragraph (2), item (i)), art-70/par-2/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2/item-1
- art-75-2/par-2: 通則法第四十五条第一項 → e-Gov law 411AC0000000103, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-75-2/par-3: 第一項 → 中小企業退職金共済法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-1
- art-75-2/par-4: 前項 → 中小企業退職金共済法 第七十五条の二第三項 (Article 75-2, paragraph (3)), art-75-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-3
- art-75-2/par-6: 会社法第七百五条第一項 → 会社法 第七百五条第一項 (Article 705, paragraph (1)), art-705/par-1 — https://japanlaw.org/ja/companies-act/art-705/par-1 (e-Gov law ID 417AC0000000086)
- art-75-2/par-6: 第二項 → 会社法 第七百五条第二項 (Article 705, paragraph (2)), art-705/par-2 — https://japanlaw.org/ja/companies-act/art-705/par-2 (e-Gov law ID 417AC0000000086)
- art-75-2/par-6: 第七百九条 → 会社法 第七百九条 (Article 709), art-709 — https://japanlaw.org/ja/companies-act/art-709 (e-Gov law ID 417AC0000000086)
- art-75-2/par-6: 前項 → 中小企業退職金共済法 第七十五条の二第五項 (Article 75-2, paragraph (5)), art-75-2/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-5
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-1
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第二項 (Article 75-2, paragraph (2)), art-75-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-2
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第三項 (Article 75-2, paragraph (3)), art-75-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-3
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第四項 (Article 75-2, paragraph (4)), art-75-2/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-4
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第五項 (Article 75-2, paragraph (5)), art-75-2/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-5
- art-75-2/par-7: 前各項 → 中小企業退職金共済法 第七十五条の二第六項 (Article 75-2, paragraph (6)), art-75-2/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-6

## Cited by

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

- 中小企業退職金共済法 第六十九条の四第三項第一号（資産運用委員） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3/item-1
- 中小企業退職金共済法 第七十五条の二第三項（借入金及び財形住宅債券） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-3
- 中小企業退職金共済法 第七十五条の二第四項（借入金及び財形住宅債券） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-4
- 中小企業退職金共済法 第七十五条の二第六項（借入金及び財形住宅債券） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-6
- 中小企業退職金共済法 第七十五条の二第七項（借入金及び財形住宅債券） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-2/par-7
- 中小企業退職金共済法 第七十九条第一項第三号（協議） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-3
- 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

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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