# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第九十条 (Article 90) This is the Markdown twin of https://japanlaw.org/ja/sme-retirement-allowance-act/art-90. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第九十条 (Article 90) — address `art-90` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/art-90 - 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. --- ### 第九十条 art-90 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-90 **第一項** 第七十八条の二第一項の規定による報告をせず、若しくは虚偽の報告をし、又は同項の規定による検査を拒み、妨げ、若しくは忌避した場合には、その違反行為をした財形受託金融機関の役員又は職員は、二十万円以下の罰金に処する。 art-90/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-90/par-1 Where a report under Article 78-2, paragraph (1) has not been made or a false report has been made, or an inspection under that paragraph has been refused, obstructed or evaded, the officer or employee of the property accumulation entrusted financial institution who committed the violation is subject to a fine of not more than 200,000 yen. machine translation, not official --- ## Cites - art-90/par-1: 第七十八条の二第一項 → 中小企業退職金共済法 第七十八条の二第一項 (Article 78-2, paragraph (1)), art-78-2/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-78-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業退職金共済法 第七十二条第四項（業務の委託） — https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-4 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-016, 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