# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第六章 (Chapter 6)

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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: 第六章 (Chapter 6) — address `ch-6`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6
- 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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## 第六章　独立行政法人勤労者退職金共済機構 — Chapter VI Organization for Workers' Retirement Allowance Mutual Aid
<sup>heading: machine translation, not official</sup>
<sup>ch-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6</sup>

## 第一節　総則 — Section 1 General Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-1</sup>

### 第五十六条（この章の目的） — Purpose of This Chapter
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-56</sup>

  **第一項**  独立行政法人勤労者退職金共済機構の名称、目的、業務の範囲等に関する事項については、この章の定めるところによる。
  <sup>art-56/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-56/par-1</sup>
  Matters concerning the name, purpose, scope of operations, etc. of the Organization for Workers' Retirement Allowance Mutual Aid are governed by this Chapter.
  <sup>machine translation, not official</sup>

### 第五十七条（名称） — Name
<sup>caption: machine translation, not official</sup>
<sup>art-57 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-57</sup>

  **第一項**  この法律及び独立行政法人通則法（平成十一年法律第百三号。以下「通則法」という。）の定めるところにより設立される通則法第二条第一項に規定する独立行政法人の名称は、独立行政法人勤労者退職金共済機構とする。
  <sup>art-57/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-57/par-1</sup>
  The name of the incorporated administrative agency prescribed in Article 2, paragraph (1) of the General Rules Act that is established pursuant to this Act and the Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999; hereinafter referred to as the "General Rules Act") is the Organization for Workers' Retirement Allowance Mutual Aid.
  <sup>machine translation, not official</sup>

### 第五十八条（機構の目的） — Purpose of the Organization
<sup>caption: machine translation, not official</sup>
<sup>art-58 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-58</sup>

  **第一項**  機構は、この法律の規定による中小企業の従業員に係る退職金共済制度を運営するとともに、勤労者（勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者をいう。）の計画的な財産形成の促進の業務を行うことを目的とする。
  <sup>art-58/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-58/par-1</sup>
  The purpose of the Organization is to operate the retirement allowance mutual aid system for employees of small and medium-sized enterprises under the provisions of this Act, and to carry out operations to promote the systematic accumulation of property by workers (meaning workers prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971)).
  <sup>machine translation, not official</sup>

### 第五十八条の二（中期目標管理法人） — Medium-term Objective Management Agency
<sup>caption: machine translation, not official</sup>
<sup>art-58-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-58-2</sup>

  **第一項**  機構は、通則法第二条第二項に規定する中期目標管理法人とする。
  <sup>art-58-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-58-2/par-1</sup>
  The Organization is a medium-term objective management agency prescribed in Article 2, paragraph (2) of the General Rules Act.
  <sup>machine translation, not official</sup>

### 第五十九条（事務所） — Offices
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59</sup>

  **第一項**  機構は、主たる事務所を東京都に置く。
  <sup>art-59/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59/par-1</sup>
  The Organization has its principal office in Tokyo Metropolis.
  <sup>machine translation, not official</sup>

### 第五十九条の二（資本金） — Stated Capital
<sup>caption: machine translation, not official</sup>
<sup>art-59-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59-2</sup>

  **第一項**  機構の資本金は、独立行政法人雇用・能力開発機構法を廃止する法律（平成二十三年法律第二十六号）附則第三条第六項の規定により政府から出資があつたものとされた金額とする。
  <sup>art-59-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59-2/par-1</sup>
  The stated capital of the Organization is the amount deemed to have been invested by the government pursuant to Article 3, paragraph (6) of the Supplementary Provisions of the Act Abolishing the Act on the Employment and Human Resources Development Organization of Japan, Independent Administrative Agency (Act No. 26 of 2011).
  <sup>machine translation, not official</sup>

  **第二項**  政府は、第七十条第二項に規定する業務に関して必要があると認めるときは、予算で定める金額の範囲内において、機構に追加して出資することができる。
  <sup>art-59-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59-2/par-2</sup>
  When the government finds it necessary in relation to the operations prescribed in Article 70, paragraph (2), it may make an additional investment in the Organization within the amount specified in the budget.
  <sup>machine translation, not official</sup>

  **第三項**  機構は、前項の規定による政府の出資があつたときは、その出資額により資本金を増加するものとする。
  <sup>art-59-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-59-2/par-3</sup>
  When the government has made an investment under the preceding paragraph, the Organization is to increase its stated capital by the amount of that investment.
  <sup>machine translation, not official</sup>

## 第二節　役員及び職員 — Section 2 Officers and Employees
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-2</sup>

### 第六十条（役員） — Officers
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-60</sup>

  **第一項**  機構に、役員として、その長である理事長及び監事二人を置く。
  <sup>art-60/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-60/par-1</sup>
  The Organization has, as its officers, a president, who is its head, and two auditors.
  <sup>machine translation, not official</sup>

  **第二項**  機構に、役員として、理事四人以内を置くことができる。
  <sup>art-60/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-60/par-2</sup>
  The Organization may have, as its officers, not more than four directors.
  <sup>machine translation, not official</sup>

### 第六十一条（理事の職務及び権限等） — Duties and Authority of Directors, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-61 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-61</sup>

  **第一項**  理事は、理事長の定めるところにより、理事長を補佐して機構の業務を掌理する。
  <sup>art-61/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-61/par-1</sup>
  Directors, as provided by the president, assist the president and take charge of the operations of the Organization.
  <sup>machine translation, not official</sup>

  **第二項**  通則法第十九条第二項の個別法で定める役員は、理事とする。ただし、理事が置かれていないときは、監事とする。
  <sup>art-61/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-61/par-2</sup>
  The officers specified by an individual act under Article 19, paragraph (2) of the General Rules Act are the directors; provided, however, that where no directors have been appointed, they are the auditors.
  <sup>machine translation, not official</sup>

  **第三項**  前項ただし書の場合において、通則法第十九条第二項の規定により理事長の職務を代理し又はその職務を行う監事は、その間、監事の職務を行つてはならない。
  <sup>art-61/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-61/par-3</sup>
  In the case referred to in the proviso to the preceding paragraph, an auditor who acts for the president or performs the president's duties pursuant to Article 19, paragraph (2) of the General Rules Act must not perform the duties of an auditor during that time.
  <sup>machine translation, not official</sup>

### 第六十二条（理事の任期） — Terms of Office of Directors
<sup>caption: machine translation, not official</sup>
<sup>art-62 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-62</sup>

  **第一項**  理事の任期は、二年とする。
  <sup>art-62/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-62/par-1</sup>
  The term of office of a director is two years.
  <sup>machine translation, not official</sup>

### 第六十三条（理事長及び理事の義務） — Obligations of the President and Directors
<sup>caption: machine translation, not official</sup>
<sup>art-63 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-63</sup>

  **第一項**  理事長及び理事は、退職金共済業務に係る業務上の余裕金の運用の業務について、法令、法令に基づいてする厚生労働大臣の処分、機構が定める業務方法書その他の規則を遵守し、機構のため忠実にその職務を遂行しなければならない。
  <sup>art-63/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-63/par-1</sup>
  The president and directors must, with regard to the operations of managing operational surplus funds relating to retirement allowance mutual aid operations, comply with laws and regulations, dispositions of the Minister of Health, Labour and Welfare made under laws and regulations, the business rules established by the Organization and other rules, and perform their duties faithfully for the Organization.
  <sup>machine translation, not official</sup>

### 第六十四条（理事長及び理事の禁止行為） — Prohibited Acts of the President and Directors
<sup>caption: machine translation, not official</sup>
<sup>art-64 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-64</sup>

  **第一項**  理事長及び理事は、自己又は機構以外の第三者の利益を図る目的をもつて、次に掲げる行為を行つてはならない。
  <sup>art-64/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-64/par-1</sup>
  The president and directors must not commit any of the following acts for the purpose of promoting their own interests or the interests of a third party other than the Organization:
  <sup>machine translation, not official</sup>

    **一**  特別の利益の提供を受け、又は受けるために、退職金共済業務に係る業務上の余裕金の運用に関する契約を機構に締結させること。
    <sup>art-64/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-64/par-1/item-1</sup>
    Causing the Organization to conclude a contract concerning the management of operational surplus funds relating to retirement allowance mutual aid operations, having received or in order to receive the provision of a special benefit;
    <sup>machine translation, not official</sup>

    **二**  自己若しくは自己と利害関係のある者の有する有価証券その他の資産を機構に取得させ、又は退職金共済業務に係る業務上の余裕金の運用に係る資産を自己若しくは自己と利害関係のある者が取得するようにさせること。
    <sup>art-64/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-64/par-1/item-2</sup>
    Causing the Organization to acquire securities or other assets held by oneself or by a person with an interest related to oneself, or causing assets relating to the management of operational surplus funds relating to retirement allowance mutual aid operations to be acquired by oneself or by a person with an interest related to oneself.
    <sup>machine translation, not official</sup>

### 第六十五条（役員及び職員の秘密保持義務） — Duty of Confidentiality of Officers and Employees
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-65</sup>

  **第一項**  機構の役員及び職員は、職務上知ることのできた秘密を漏らしてはならない。その職を退いた後も、同様とする。
  <sup>art-65/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-65/par-1</sup>
  The officers and employees of the Organization must not divulge secrets they have come to know in the course of their duties. The same applies after they have left their positions.
  <sup>machine translation, not official</sup>

### 第六十六条（役員及び職員の地位） — Position of Officers and Employees
<sup>caption: machine translation, not official</sup>
<sup>art-66 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-66</sup>

  **第一項**  機構の役員及び職員は、刑法（明治四十年法律第四十五号）その他の罰則の適用については、法令により公務に従事する職員とみなす。
  <sup>art-66/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-66/par-1</sup>
  The officers and employees of the Organization are deemed to be employees engaged in public service pursuant to laws and regulations, for the purpose of the application of the Penal Code (Act No. 45 of 1907) and other penal provisions.
  <sup>machine translation, not official</sup>

## 第三節　運営委員会 — Section 3 Management Boards
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-3</sup>

### 第六十七条（運営委員会の設置及び権限） — Establishment and Authority of Management Boards
<sup>caption: machine translation, not official</sup>
<sup>art-67 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67</sup>

  **第一項**  機構に、退職金共済業務のうち特定業種ごとに行われるもの（以下「特定業種退職金共済業務」という。）の円滑な運営を図るため、特定業種ごとに、運営委員会を置く。
  <sup>art-67/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-1</sup>
  In order to ensure the smooth operation of those retirement allowance mutual aid operations that are conducted for each specified industry (hereinafter referred to as "specified-industry retirement allowance mutual aid operations"), a management board is established in the Organization for each specified industry.
  <sup>machine translation, not official</sup>

  **第二項**  特定業種退職金共済業務の運営に関する事項で次に掲げるものについては、当該特定業種に係る運営委員会の議を経なければならない。
  <sup>art-67/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2</sup>
  The following matters concerning the operation of specified-industry retirement allowance mutual aid operations must be deliberated by the management board for the specified industry concerned:
  <sup>machine translation, not official</sup>

    **一**  特定業種退職金共済規程の変更
    <sup>art-67/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2/item-1</sup>
    Amendment of the specified-industry retirement allowance mutual aid rules;
    <sup>machine translation, not official</sup>

    **二**  業務方法書の変更
    <sup>art-67/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2/item-2</sup>
    Amendment of the business rules;
    <sup>machine translation, not official</sup>

    **三**  通則法第三十条第一項に規定する中期計画
    <sup>art-67/par-2/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2/item-3</sup>
    The medium-term plan prescribed in Article 30, paragraph (1) of the General Rules Act;
    <sup>machine translation, not official</sup>

    **四**  通則法第三十一条第一項に規定する年度計画（以下「年度計画」という。）
    <sup>art-67/par-2/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2/item-4</sup>
    The annual plan prescribed in Article 31, paragraph (1) of the General Rules Act (hereinafter referred to as the "annual plan").
    <sup>machine translation, not official</sup>

  **第三項**  運営委員会は、前項に規定するもののほか、当該特定業種に係る機構の退職金共済業務の運営に関し、理事長の諮問に応じて重要事項について意見を述べ、又は必要と認める事項について理事長に建議することができる。
  <sup>art-67/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-3</sup>
  In addition to what is prescribed in the preceding paragraph, a management board may, in response to a consultation by the president, state its opinion on important matters concerning the operation of the Organization's retirement allowance mutual aid operations relating to the specified industry concerned, or make recommendations to the president on matters it finds necessary.
  <sup>machine translation, not official</sup>

### 第六十八条（運営委員会の組織） — Organization of Management Boards
<sup>caption: machine translation, not official</sup>
<sup>art-68 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-68</sup>

  **第一項**  運営委員会は、運営委員二十人以内をもつて組織する。
  <sup>art-68/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-68/par-1</sup>
  A management board is composed of not more than 20 management board members.
  <sup>machine translation, not official</sup>

### 第六十九条（運営委員） — Management Board Members
<sup>caption: machine translation, not official</sup>
<sup>art-69 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69</sup>

  **第一項**  運営委員は、当該特定業種に係る特定業種退職金共済契約の共済契約者（当該共済契約者が法人であるときは、その代表者）及び機構の退職金共済業務の適正な運営に必要な学識経験を有する者のうちから、厚生労働大臣が任命する。
  <sup>art-69/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69/par-1</sup>
  The Minister of Health, Labour and Welfare appoints management board members from among the mutual aid policyholders under specified-industry retirement allowance mutual aid contracts relating to the specified industry concerned (where the mutual aid policyholder is a corporation, its representative) and persons with the knowledge and experience necessary for the proper operation of the Organization's retirement allowance mutual aid operations.
  <sup>machine translation, not official</sup>

  **第二項**  運営委員の任期は、四年とする。ただし、補欠の運営委員の任期は、前任者の残任期間とする。
  <sup>art-69/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69/par-2</sup>
  The term of office of a management board member is four years; provided, however, that the term of office of a management board member appointed to fill a vacancy is the remainder of the term of office of the predecessor.
  <sup>machine translation, not official</sup>

  **第三項**  第六十六条並びに通則法第二十一条第四項及び第二十三条第二項の規定は、運営委員について準用する。この場合において、通則法第二十三条第二項中「主務大臣又は法人の長は、それぞれ」とあるのは、「厚生労働大臣は、」と読み替えるものとする。
  <sup>art-69/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69/par-3</sup>
  The provisions of Article 66 of this Act and Article 21, paragraph (4) and Article 23, paragraph (2) of the General Rules Act apply mutatis mutandis to management board members. In this case, the phrase "the competent minister or the head of the agency, respectively," in Article 23, paragraph (2) of the General Rules Act is deemed to be replaced with "the Minister of Health, Labour and Welfare,".
  <sup>machine translation, not official</sup>

## 第四節　資産運用委員会 — Section 4 Asset Management Committee
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-4</sup>

### 第六十九条の二（資産運用委員会の設置及び権限） — Establishment and Authority of the Asset Management Committee
<sup>caption: machine translation, not official</sup>
<sup>art-69-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2</sup>

  **第一項**  機構に、退職金共済業務に係る業務上の余裕金の運用に関する業務の適正な運営を図るため、資産運用委員会を置く。
  <sup>art-69-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-1</sup>
  In order to ensure the proper operation of the operations concerning the management of operational surplus funds relating to retirement allowance mutual aid operations, an Asset Management Committee is established in the Organization.
  <sup>machine translation, not official</sup>

  **第二項**  第七十八条第一項に規定する基本方針の作成又は変更は、資産運用委員会の議を経なければならない。
  <sup>art-69-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-2</sup>
  The preparation or amendment of the basic policy prescribed in Article 78, paragraph (1) must be deliberated by the Asset Management Committee.
  <sup>machine translation, not official</sup>

  **第三項**  資産運用委員会は、退職金共済業務に係る業務上の余裕金の運用状況その他の運用に関する業務の実施状況を監視する。
  <sup>art-69-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-3</sup>
  The Asset Management Committee monitors the status of management of operational surplus funds relating to retirement allowance mutual aid operations and the status of implementation of other operations concerning management.
  <sup>machine translation, not official</sup>

  **第四項**  資産運用委員会は、前二項に規定するもののほか、退職金共済業務に係る業務上の余裕金の運用に関する業務に関し、理事長の諮問に応じて重要事項について意見を述べ、又は必要と認める事項について理事長に建議することができる。
  <sup>art-69-2/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-4</sup>
  In addition to what is prescribed in the preceding two paragraphs, the Asset Management Committee may, in response to a consultation by the president, state its opinion on important matters concerning the operations relating to the management of operational surplus funds relating to retirement allowance mutual aid operations, or make recommendations to the president on matters it finds necessary.
  <sup>machine translation, not official</sup>

### 第六十九条の三（資産運用委員会の組織） — Organization of the Asset Management Committee
<sup>caption: machine translation, not official</sup>
<sup>art-69-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-3</sup>

  **第一項**  資産運用委員会は、資産運用委員五人以内をもつて組織する。
  <sup>art-69-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-3/par-1</sup>
  The Asset Management Committee is organized by not more than five Asset Management Committee members.
  <sup>machine translation, not official</sup>

### 第六十九条の四（資産運用委員） — Asset Management Committee Members
<sup>caption: machine translation, not official</sup>
<sup>art-69-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4</sup>

  **第一項**  資産運用委員は、経済又は金融に関して高い識見を有する者その他の学識経験を有する者のうちから、厚生労働大臣が任命する。
  <sup>art-69-4/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-1</sup>
  The Minister of Health, Labour and Welfare appoints Asset Management Committee members from among persons with a high level of insight into economics or finance and other persons with knowledge and experience.
  <sup>machine translation, not official</sup>

  **第二項**  資産運用委員の任期は、二年とする。ただし、補欠の委員の任期は、前任者の残任期間とする。
  <sup>art-69-4/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-2</sup>
  The term of office of an Asset Management Committee member is two years; provided, however, that the term of office of a member appointed to fill a vacancy is the remainder of the term of office of the predecessor.
  <sup>machine translation, not official</sup>

  **第三項**  政府又は地方公共団体の職員（非常勤の者及び教育公務員で政令で定めるものを除く。）のほか、次の各号のいずれかに該当する者は、資産運用委員となることができない。
  <sup>art-69-4/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3</sup>
  Besides employees of the government or of local governments (excluding part-time persons and educational public service personnel specified by Cabinet Order), a person who falls under any of the following items cannot become an Asset Management Committee member:
  <sup>machine translation, not official</sup>

    **一**  銀行業（銀行法（昭和五十六年法律第五十九号）第二条第二項に規定する銀行業をいう。）、信託業（信託業法（平成十六年法律第百五十四号）第二条第一項に規定する信託業をいう。）、金融商品取引業（金融商品取引法（昭和二十三年法律第二十五号）第二条第八項に規定する金融商品取引業をいう。第七十五条の二第五項及び第六項において同じ。）、保険業（保険業法（平成七年法律第百五号）第二条第一項に規定する保険業をいう。）その他の金融業（これらに類似し、又は密接に関連する事業を含む。）を行う者であつて機構と取引上密接な利害関係を有するもの又はこれらの者が法人であるときはその役員（いかなる名称によるかを問わず、これと同等以上の職権又は支配力を有する者を含む。）
    <sup>art-69-4/par-3/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3/item-1</sup>
    A person who engages in banking (meaning banking prescribed in Article 2, paragraph (2) of the Banking Act (Act No. 59 of 1981)), trust business (meaning trust business prescribed in Article 2, paragraph (1) of the Trust Business Act (Act No. 154 of 2004)), financial instruments business (meaning financial instruments business prescribed in Article 2, paragraph (8) of the Financial Instruments and Exchange Act (Act No. 25 of 1948); the same applies in Article 75-2, paragraphs (5) and (6)), insurance business (meaning insurance business prescribed in Article 2, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995)), or other financial business (including businesses similar or closely related to these) and who has a close interest in transactions with the Organization, or, where such a person is a corporation, its officer (including a person who, regardless of title, has authority or control equal to or greater than that of an officer);
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる事業者の団体の役員（いかなる名称によるかを問わず、これと同等以上の職権又は支配力を有する者を含む。）
    <sup>art-69-4/par-3/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3/item-2</sup>
    An officer of an association of the business operators listed in the preceding item (including a person who, regardless of title, has authority or control equal to or greater than that of an officer).
    <sup>machine translation, not official</sup>

  **第四項**  第六十三条、第六十五条及び第六十六条並びに通則法第二十一条第四項並びに第二十三条第一項及び第二項の規定は、資産運用委員について準用する。この場合において、同条第一項中「主務大臣又は法人の長は、それぞれ」とあるのは「厚生労働大臣は、」と、「前条」とあるのは「中小企業退職金共済法（昭和三十四年法律第百六十号）第六十九条の四第三項」と、同条第二項中「主務大臣又は法人の長は、それぞれ」とあるのは「厚生労働大臣は、」と読み替えるものとする。
  <sup>art-69-4/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-4</sup>
  The provisions of Article 63, Article 65 and Article 66, and Article 21, paragraph (4) and Article 23, paragraphs (1) and (2) of the General Rules Act apply mutatis mutandis to Asset Management Committee members. In this case, the phrase "the competent minister or the head of the agency, respectively," in Article 23, paragraph (1) of the General Rules Act is deemed to be replaced with "the Minister of Health, Labour and Welfare,", the phrase "the preceding Article" in that paragraph is deemed to be replaced with "Article 69-4, paragraph (3) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959)", and the phrase "the competent minister or the head of the agency, respectively," in paragraph (2) of that Article is deemed to be replaced with "the Minister of Health, Labour and Welfare,".
  <sup>machine translation, not official</sup>

## 第五節　業務等 — Section 5 Operations, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-5</sup>

### 第七十条（業務の範囲） — Scope of Operations
<sup>caption: machine translation, not official</sup>
<sup>art-70 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70</sup>

  **第一項**  機構は、第五十八条の目的を達成するため、次の業務を行う。
  <sup>art-70/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1</sup>
  In order to achieve the purpose set out in Article 58, the Organization carries out the following operations:
  <sup>machine translation, not official</sup>

    **一**  退職金共済契約及び特定業種退職金共済契約に係る中小企業退職金共済事業を行うこと。
    <sup>art-70/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1</sup>
    Conducting the retirement allowance mutual aid business for small and medium-sized enterprises relating to retirement allowance mutual aid contracts and specified-industry retirement allowance mutual aid contracts;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる業務に附帯する業務を行うこと。
    <sup>art-70/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-2</sup>
    Conducting operations incidental to the operations listed in the preceding item.
    <sup>machine translation, not official</sup>

  **第二項**  機構は、前項に規定する業務のほか、第五十八条の目的を達成するため、次の業務を行う。
  <sup>art-70/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2</sup>
  In addition to the operations prescribed in the preceding paragraph, the Organization carries out the following operations in order to achieve the purpose set out in Article 58:
  <sup>machine translation, not official</sup>

    **一**  勤労者財産形成促進法第九条第一項に規定する業務を行うこと。
    <sup>art-70/par-2/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2/item-1</sup>
    Conducting the operations prescribed in Article 9, paragraph (1) of the Workers' Property Accumulation Promotion Act;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる業務に附帯する業務を行うこと。
    <sup>art-70/par-2/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2/item-2</sup>
    Conducting operations incidental to the operations listed in the preceding item.
    <sup>machine translation, not official</sup>

### 第七十一条（特定業種退職金共済規程） — Specified-Industry Retirement Allowance Mutual Aid Rules
<sup>caption: machine translation, not official</sup>
<sup>art-71 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-71</sup>

  **第一項**  機構は、特定業種退職金共済規程をもつて次に掲げる事項を規定しなければならない。
  <sup>art-71/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-71/par-1</sup>
  The Organization must provide for the following matters in the specified-industry retirement allowance mutual aid rules:
  <sup>machine translation, not official</sup>

    **一**  運営委員会に関する事項
    <sup>art-71/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-71/par-1/item-1</sup>
    Matters concerning management boards;
    <sup>machine translation, not official</sup>

    **二**  特定業種退職金共済契約に係る掛金に関する事項
    <sup>art-71/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-71/par-1/item-2</sup>
    Matters concerning premiums under specified-industry retirement allowance mutual aid contracts.
    <sup>machine translation, not official</sup>

  **第二項**  特定業種退職金共済規程の変更は、厚生労働大臣の認可を受けなければ、その効力を生じない。
  <sup>art-71/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-71/par-2</sup>
  An amendment to the specified-industry retirement allowance mutual aid rules does not take effect unless the authorization of the Minister of Health, Labour and Welfare is obtained.
  <sup>machine translation, not official</sup>

### 第七十二条（業務の委託） — Entrustment of Operations
<sup>caption: machine translation, not official</sup>
<sup>art-72 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-72</sup>

  **第一項**  機構は、業務方法書で定めるところにより、金融機関又は事業主の団体に対し、退職金共済業務（事業主の団体に委託する場合にあつては、退職金共済契約に係る退職金等の支給に関する業務及び特定業種退職金共済契約に係る退職金の支給に関する業務を除く。）の一部を委託することができる。
  <sup>art-72/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-1</sup>
  The Organization may, as provided in the business rules, entrust part of the retirement allowance mutual aid operations (in the case of entrustment to an association of employers, excluding operations concerning the payment of retirement allowances, etc. under retirement allowance mutual aid contracts and operations concerning the payment of retirement allowances under specified-industry retirement allowance mutual aid contracts) to a financial institution or an association of employers.
  <sup>machine translation, not official</sup>

  **第二項**  機構は、厚生労働大臣の認可を受けて、第七十条第二項第一号に掲げる業務の一部を金融機関に委託することができる。
  <sup>art-72/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-2</sup>
  The Organization may, with the authorization of the Minister of Health, Labour and Welfare, entrust part of the operations listed in Article 70, paragraph (2), item (i) to a financial institution.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する者は、他の法律の規定にかかわらず、前二項の規定による委託を受け、当該業務を行うことができる。
  <sup>art-72/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-3</sup>
  Notwithstanding the provisions of other acts, the persons prescribed in the preceding two paragraphs may accept entrustment under the preceding two paragraphs and carry out those operations.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定により業務の委託を受けた金融機関（第七十八条の二第一項及び第九十条において「財形受託金融機関」という。）の役員及び職員であつて当該委託を受けた業務に従事するものは、刑法その他の罰則の適用については、法令により公務に従事する職員とみなす。
  <sup>art-72/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-4</sup>
  The officers and employees of a financial institution that has been entrusted with operations pursuant to paragraph (2) (referred to as a "property accumulation entrusted financial institution" in Article 78-2, paragraph (1) and Article 90), who engage in the entrusted operations, are deemed to be employees engaged in public service pursuant to laws and regulations for the purpose of the application of the Penal Code and other penal provisions.
  <sup>machine translation, not official</sup>

### 第七十三条（特定業種の指定に伴う措置） — Measures Accompanying Designation of Specified Industries
<sup>caption: machine translation, not official</sup>
<sup>art-73 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73</sup>

  **第一項**  厚生労働大臣が特定業種の指定をしたときは、当該特定業種に係る第七十条第一項第一号に掲げる業務の開始に必要な準備を行うため、機構に、準備委員会を置く。
  <sup>art-73/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-1</sup>
  When the Minister of Health, Labour and Welfare has designated a specified industry, a preparatory committee is established in the Organization in order to make the preparations necessary for the commencement of the operations listed in Article 70, paragraph (1), item (i) relating to that specified industry.
  <sup>machine translation, not official</sup>

  **第二項**  準備委員会は、当該特定業種に属する事業を営む中小企業者（当該中小企業者が法人であるときは、その代表者）及び当該特定業種に係る機構の退職金共済業務の適正な運営に必要な学識経験を有する者のうちから厚生労働大臣が任命した委員（次項において「準備委員」という。）並びに理事長をもつて組織する。
  <sup>art-73/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-2</sup>
  A preparatory committee is organized by the president and by members appointed by the Minister of Health, Labour and Welfare from among small and medium-sized enterprises that carry on businesses belonging to the specified industry concerned (where the enterprise is a corporation, its representative) and persons with the knowledge and experience necessary for the proper operation of the Organization's retirement allowance mutual aid operations relating to that specified industry (referred to as "preparatory committee members" in the following paragraph).
  <sup>machine translation, not official</sup>

  **第三項**  機構は、準備委員会の議を経て、当該特定業種に係る第七十条第一項第一号に掲げる業務を開始するため、特定業種退職金共済規程の変更を行い、第七十一条第二項の認可を受けなければならない。
  <sup>art-73/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-3</sup>
  The Organization must, after deliberation by the preparatory committee, amend the specified-industry retirement allowance mutual aid rules in order to commence the operations listed in Article 70, paragraph (1), item (i) relating to the specified industry concerned, and obtain the authorization under Article 71, paragraph (2).
  <sup>machine translation, not official</sup>

  **第四項**  機構は、準備委員会の議を経て、当該特定業種に係る第七十条第一項第一号に掲げる業務を開始するため、当該業務を開始する事業年度の年度計画を変更しなければならない。
  <sup>art-73/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-4</sup>
  The Organization must, after deliberation by the preparatory committee, amend the annual plan for the business year in which it will commence the operations listed in Article 70, paragraph (1), item (i) relating to the specified industry concerned, in order to commence those operations.
  <sup>machine translation, not official</sup>

  **第五項**  機構は、前項の規定により年度計画を変更し、通則法第三十一条第一項の規定に基づき厚生労働大臣に届け出たときは、当該特定業種に属する事業を営む中小企業者のうちから、共済契約者となろうとする者を募集しなければならない。
  <sup>art-73/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-5</sup>
  When the Organization has amended the annual plan pursuant to the preceding paragraph and has notified the Minister of Health, Labour and Welfare pursuant to Article 31, paragraph (1) of the General Rules Act, it must solicit, from among the small and medium-sized enterprises that carry on businesses belonging to the specified industry concerned, those who wish to become mutual aid policyholders.
  <sup>machine translation, not official</sup>

  **第六項**  機構は、前項の規定による募集に応じた者の数が当該特定業種に属する事業を営む中小企業者の数に厚生労働省令で定める率を乗じて得た数に達したときは、厚生労働大臣に対し、当該特定業種に係る第七十条第一項第一号に掲げる業務の開始の認可を申請しなければならない。
  <sup>art-73/par-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-6</sup>
  When the number of persons who have responded to the solicitation under the preceding paragraph reaches the number obtained by multiplying the number of small and medium-sized enterprises that carry on businesses belonging to the specified industry concerned by the rate specified by Order of the Ministry of Health, Labour and Welfare, the Organization must apply to the Minister of Health, Labour and Welfare for authorization to commence the operations listed in Article 70, paragraph (1), item (i) relating to that specified industry.
  <sup>machine translation, not official</sup>

  **第七項**  第五項の規定による募集に応じた者と機構との間には、前項の認可があつた時において、当該特定業種に係る特定業種退職金共済契約が締結されたものとみなす。
  <sup>art-73/par-7 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-7</sup>
  A specified-industry retirement allowance mutual aid contract relating to the specified industry concerned is deemed to have been concluded between a person who responded to the solicitation under paragraph (5) and the Organization at the time of the authorization under the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第八項**  前項の特定業種退職金共済契約は、機構が当該特定業種に係る第七十条第一項第一号に掲げる業務を開始する日にその効力を生ずるものとする。
  <sup>art-73/par-8 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-8</sup>
  The specified-industry retirement allowance mutual aid contract referred to in the preceding paragraph is to take effect on the day on which the Organization commences the operations listed in Article 70, paragraph (1), item (i) relating to the specified industry concerned.
  <sup>machine translation, not official</sup>

### 第七十四条（区分経理） — Separate Accounting
<sup>caption: machine translation, not official</sup>
<sup>art-74 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74</sup>

  **第一項**  機構は、次に掲げる業務ごとに（第二号に掲げる業務にあつては、それぞれの特定業種に係る業務ごとに）経理を区分し、それぞれ勘定を設けて整理しなければならない。
  <sup>art-74/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1</sup>
  The Organization must separate its accounting for each of the following operations (for the operations listed in item (ii), for the operations relating to each specified industry), and keep its accounts by establishing an account for each.
  <sup>machine translation, not official</sup>

    **一**  一般の中小企業退職金共済業務（退職金共済業務のうち次号に掲げるもの以外のものをいう。）及びこれに附帯する業務
    <sup>art-74/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-1</sup>
    General small and medium-sized enterprise retirement allowance mutual aid operations (meaning, of the retirement allowance mutual aid operations, those other than the operations listed in the following item) and operations incidental thereto;
    <sup>machine translation, not official</sup>

    **二**  特定業種退職金共済業務及びこれに附帯する業務
    <sup>art-74/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-2</sup>
    Specified-industry retirement allowance mutual aid operations and operations incidental thereto;
    <sup>machine translation, not official</sup>

    **三**  第七十条第二項に規定する業務
    <sup>art-74/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-3</sup>
    Operations prescribed in Article 70, paragraph (2).
    <sup>machine translation, not official</sup>

  **第二項**  機構は、第四十六条第一項又は第五十五条第一項若しくは第四項の規定により繰入れをする場合を除き、前項の規定により設けられている一の勘定から他の勘定への資金の融通を行つてはならない。
  <sup>art-74/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-2</sup>
  Except where a transfer is made pursuant to Article 46, paragraph (1) or Article 55, paragraph (1) or (4), the Organization must not accommodate funds from one account established pursuant to the preceding paragraph to another account.
  <sup>machine translation, not official</sup>

### 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>

### 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>

### 第七十五条の三（償還計画） — Redemption Plan
<sup>caption: machine translation, not official</sup>
<sup>art-75-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-3</sup>

  **第一項**  機構は、毎事業年度、長期借入金及び財形住宅債券の償還計画を立てて、厚生労働大臣の認可を受けなければならない。
  <sup>art-75-3/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-3/par-1</sup>
  The Organization must, for each business year, draw up a redemption plan for long-term loans and property accumulation housing bonds and obtain the authorization of the Minister of Health, Labour and Welfare.
  <sup>machine translation, not official</sup>

### 第七十六条（特別財産） — Special Assets
<sup>caption: machine translation, not official</sup>
<sup>art-76 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-76</sup>

  **第一項**  機構は、特定業種に属する事業の事業主が特定業種退職金共済契約によらないで拠出した財産については、これを他の財産と区分し、機構の退職金共済業務に係る事業で当該特定業種に係るものの健全な発展に資するように、管理し、及び運用しなければならない。
  <sup>art-76/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-76/par-1</sup>
  With regard to property that an employer of a business belonging to a specified industry has contributed otherwise than under a specified-industry retirement allowance mutual aid contract, the Organization must keep it separate from other property, and manage and invest it so as to contribute to the sound development of the businesses relating to the Organization's retirement allowance mutual aid operations that relate to that specified industry.
  <sup>machine translation, not official</sup>

### 第七十七条（余裕金の運用の特例） — Special Provisions on Investment of Surplus Funds
<sup>caption: machine translation, not official</sup>
<sup>art-77 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77</sup>

  **第一項**  機構は、退職金共済業務に係る業務上の余裕金を運用するに当たつては、次に掲げる方法以外の方法によつてはならない。
  <sup>art-77/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1</sup>
  In investing surplus funds arising in the course of retirement allowance mutual aid operations, the Organization must not use any method other than the following:
  <sup>machine translation, not official</sup>

    **一**  国債、地方債、政府保証債（その元本の償還及び利息の支払について政府が保証する債券をいう。）その他厚生労働大臣の指定する有価証券の取得
    <sup>art-77/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-1</sup>
    acquisition of national government bonds, local government bonds, government-guaranteed bonds (meaning bonds for which the government guarantees the redemption of principal and the payment of interest), and other securities designated by the Minister of Health, Labour and Welfare;
    <sup>machine translation, not official</sup>

    **二**  銀行その他厚生労働大臣の指定する金融機関への預金
    <sup>art-77/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-2</sup>
    deposits with banks and other financial institutions designated by the Minister of Health, Labour and Welfare;
    <sup>machine translation, not official</sup>

    **三**  信託業務を営む金融機関又は信託会社への信託（運用方法を特定する信託（金融商品取引業者（金融商品取引法第二条第九項に規定する金融商品取引業者をいう。）との投資一任契約（同条第八項第十二号ロに規定する契約をいう。）であつて政令で定めるものの締結によるものを除く。）については、厚生労働大臣の指定するものに限る。）
    <sup>art-77/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-3</sup>
    trusts with a financial institution engaged in trust business or with a trust company (for a trust that specifies the method of investment (excluding a trust made by concluding, with a financial instruments business operator (meaning a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act), a discretionary investment contract (meaning a contract prescribed in Article 2, paragraph (8), item (xii), (b) of that Act) that is specified by Cabinet Order), limited to one designated by the Minister of Health, Labour and Welfare);
    <sup>machine translation, not official</sup>

    **四**  厚生労働大臣の指定する不動産の取得
    <sup>art-77/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-4</sup>
    acquisition of real property designated by the Minister of Health, Labour and Welfare;
    <sup>machine translation, not official</sup>

    **五**  被共済者を被保険者とする生命保険（特定業種余裕金以外の退職金共済業務に係る業務上の余裕金の運用にあつては被保険者の退職を、特定業種余裕金の運用にあつては被保険者が第四十三条第一項各号（同条第二項及び第三項の規定により適用する場合を含む。）に掲げる事由に該当することをそれぞれ保険金の支払事由とするものに限る。）の保険料の払込み
    <sup>art-77/par-1/item-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-5</sup>
    payment of premiums for life insurance under which a covered employee is the insured (limited to insurance under which the event giving rise to the payment of the insurance benefit is the retirement of the insured, in the investment of surplus funds arising in the course of retirement allowance mutual aid operations other than specified-industry surplus funds, or the insured's falling under a ground listed in the items of Article 43, paragraph (1) (including as applied pursuant to paragraphs (2) and (3) of that Article), in the investment of specified-industry surplus funds);
    <sup>machine translation, not official</sup>

    **六**  財政融資資金への預託
    <sup>art-77/par-1/item-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-6</sup>
    deposits with the Fiscal Loan Fund.
    <sup>machine translation, not official</sup>

  **第二項**  前項第三号の規定による信託の終了又は一部の解約により機構に帰属することとなる信託財産（金銭及び同項第一号に規定する有価証券を除く。）は、直ちに、同項第三号に掲げる方法により運用しなければならない。
  <sup>art-77/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-2</sup>
  Trust property (excluding money and the securities prescribed in item (i) of the preceding paragraph) that comes to belong to the Organization upon the termination or partial cancellation of a trust under the provisions of item (iii) of the preceding paragraph must be invested immediately by the method listed in item (iii) of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  退職金共済業務に係る業務上の余裕金の運用については、安全かつ効率的な運用を害しない範囲内で、できるだけ中小企業者の事業資金又はその従業員の福祉を増進するための資金に融通されるように配慮されなければならない。
  <sup>art-77/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-3</sup>
  In investing surplus funds arising in the course of retirement allowance mutual aid operations, consideration must be given to ensuring, to the extent that safe and efficient investment is not impaired, that the funds are lent as far as possible as business funds for small and medium-sized enterprises or as funds for promoting the welfare of their employees.
  <sup>machine translation, not official</sup>

  **第四項**  機構の退職金共済業務については、通則法第四十七条の規定は、適用しない。
  <sup>art-77/par-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-4</sup>
  The provisions of Article 47 of the General Rules Act do not apply to the retirement allowance mutual aid operations of the Organization.
  <sup>machine translation, not official</sup>

  **第五項**  機構は、厚生労働省令で定めるところにより、一般の中小企業退職金共済業務及び特定業種退職金共済業務に係る業務上の余裕金を合同して運用することができる。
  <sup>art-77/par-5 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-5</sup>
  The Organization may, as provided for by Order of the Ministry of Health, Labour and Welfare, pool and invest the surplus funds arising in the course of general small and medium-sized enterprise retirement allowance mutual aid operations and specified-industry retirement allowance mutual aid operations.
  <sup>machine translation, not official</sup>

### 第七十八条（余裕金の運用に関する基本方針等） — Basic Policy on the Investment of Surplus Funds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-78 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78</sup>

  **第一項**  機構は、退職金共済業務に係る業務上の余裕金の運用に関して、運用の目的その他厚生労働省令で定める事項を記載した基本方針を作成し、当該基本方針に沿つて運用しなければならない。
  <sup>art-78/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-1</sup>
  With regard to the investment of surplus funds arising in the course of retirement allowance mutual aid operations, the Organization must prepare a basic policy stating the purpose of the investment and other matters specified by Order of the Ministry of Health, Labour and Welfare, and must invest in accordance with that basic policy.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定による基本方針は、この法律（これに基づく命令を含む。）その他の法令に反するものであつてはならない。
  <sup>art-78/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-2</sup>
  The basic policy under the provisions of the preceding paragraph must not contravene this Act (including orders issued under it) or other laws and regulations.
  <sup>machine translation, not official</sup>

  **第三項**  機構は、前条第一項第三号及び第五号に掲げる方法（政令で定める保険料の払込みを除く。）により運用する場合においては、当該運用に関する契約の相手方に対して、協議に基づき第一項の規定による基本方針の趣旨に沿つて運用すべきことを、厚生労働省令で定めるところにより、示さなければならない。
  <sup>art-78/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-3</sup>
  When investing by the methods listed in items (iii) and (v) of paragraph (1) of the preceding Article (excluding the payment of insurance premiums specified by Cabinet Order), the Organization must, as provided for by Order of the Ministry of Health, Labour and Welfare, indicate to the counterparty to the contract concerning that investment that it is to invest, based on consultation, in line with the purport of the basic policy under the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

## 第六節　雑則 — Section 6 Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-6/sec-6 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-6/sec-6</sup>

### 第七十八条の二（報告及び検査） — Reports and Inspections
<sup>caption: machine translation, not official</sup>
<sup>art-78-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78-2</sup>

  **第一項**  厚生労働大臣は、この章の規定を施行するため必要があると認めるときは、財形受託金融機関に対し、その委託を受けた業務に関し報告をさせ、又はその職員に、財形受託金融機関の事務所に立ち入り、その委託を受けた業務に関し業務の状況若しくは帳簿、書類その他の物件を検査させることができる。
  <sup>art-78-2/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78-2/par-1</sup>
  When the Minister of Health, Labour and Welfare finds it necessary in order to enforce the provisions of this Chapter, the Minister may have a property accumulation entrusted financial institution submit reports concerning the operations entrusted to it, or have officials enter the offices of a property accumulation entrusted financial institution and inspect the state of its operations or its books, documents and other articles concerning the operations entrusted to it.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定により立入検査をする職員は、その身分を示す証明書を携帯し、関係者にこれを提示しなければならない。
  <sup>art-78-2/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78-2/par-2</sup>
  An official who conducts an on-site inspection under the provisions of the preceding paragraph must carry a certificate showing the official's status and present it to the persons concerned.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解釈してはならない。
  <sup>art-78-2/par-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-78-2/par-3</sup>
  The authority to conduct on-site inspections under paragraph (1) must not be construed as being vested for criminal investigation.
  <sup>machine translation, not official</sup>

### 第七十九条（協議） — Consultations
<sup>caption: machine translation, not official</sup>
<sup>art-79 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79</sup>

  **第一項**  厚生労働大臣は、次の場合には、財務大臣に協議しなければならない。
  <sup>art-79/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1</sup>
  The Minister of Health, Labour and Welfare must consult the Minister of Finance in the following cases:
  <sup>machine translation, not official</sup>

    **一**  第二条第四項又は第七十七条第一項第一号から第四号までの規定による指定をしようとするとき。
    <sup>art-79/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-1</sup>
    when intending to make a designation under Article 2, paragraph (4) or Article 77, paragraph (1), items (i) through (iv);
    <sup>machine translation, not official</sup>

    **二**  第五十三条又は第七十五条第二項の厚生労働省令を定めようとするとき。
    <sup>art-79/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-2</sup>
    when intending to establish the Order of the Ministry of Health, Labour and Welfare referred to in Article 53 or Article 75, paragraph (2);
    <sup>machine translation, not official</sup>

    **三**  第七十二条第二項、第七十五条の二第一項、第二項若しくは第五項又は第七十五条の三の規定による認可をしようとするとき。
    <sup>art-79/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-3</sup>
    when intending to give authorization under Article 72, paragraph (2), Article 75-2, paragraph (1), (2) or (5), or Article 75-3;
    <sup>machine translation, not official</sup>

    **四**  第七十五条第一項の規定による承認をしようとするとき。
    <sup>art-79/par-1/item-4 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-1/item-4</sup>
    when intending to give approval under Article 75, paragraph (1).
    <sup>machine translation, not official</sup>

  **第二項**  厚生労働大臣は、第七十条第二項第一号に掲げる業務に関し、通則法第二十八条第一項の認可をしようとする場合には、国土交通大臣に協議しなければならない。
  <sup>art-79/par-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-79/par-2</sup>
  When the Minister of Health, Labour and Welfare intends to give authorization under Article 28, paragraph (1) of the General Rules Act with regard to the operations listed in Article 70, paragraph (2), item (i), the Minister must consult the Minister of Land, Infrastructure, Transport and Tourism.
  <sup>machine translation, not official</sup>

### 第八十条（主務大臣等） — Competent Minister, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-80 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-80</sup>

  **第一項**  機構に係る通則法における主務大臣及び主務省令は、それぞれ厚生労働大臣及び厚生労働省令とする。
  <sup>art-80/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-80/par-1</sup>
  The competent minister and order of the competent ministry under the General Rules Act with regard to the Organization are the Minister of Health, Labour and Welfare and the Order of the Ministry of Health, Labour and Welfare, respectively.
  <sup>machine translation, not official</sup>

### 第八十一条（国家公務員宿舎法の適用除外） — Exclusion from Application of the National Public Officers' Housing Act
<sup>caption: machine translation, not official</sup>
<sup>art-81 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-81</sup>

  **第一項**  国家公務員宿舎法（昭和二十四年法律第百十七号）の規定は、機構の役員及び職員には適用しない。
  <sup>art-81/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-81/par-1</sup>
  The provisions of the National Public Officers' Housing Act (Act No. 117 of 1949) do not apply to officers and employees of the Organization.
  <sup>machine translation, not official</sup>

### 第八十二条  〔削除 / repealed〕
<sup>art-82 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-82</sup>

  **第一項**  削除
  <sup>art-82/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-82/par-1</sup>

---

## Cites
- art-57/par-1: 通則法第二条第一項 → e-Gov law 411AC0000000103, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-58/par-1: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号 → e-Gov law 346AC0000000092, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-58-2/par-1: 通則法第二条第二項 → e-Gov law 411AC0000000103, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-59-2/par-2: 第七十条第二項 → 中小企業退職金共済法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2
- art-59-2/par-3: 前項 → 中小企業退職金共済法 第五十九条の二第二項 (Article 59-2, paragraph (2)), art-59-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-59-2/par-2
- art-61/par-2: 通則法第十九条第二項 → e-Gov law 411AC0000000103, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- art-61/par-3: 前項 → 中小企業退職金共済法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-61/par-2
- art-61/par-3: 通則法第十九条第二項 → e-Gov law 411AC0000000103, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- art-67/par-2/item-3: 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-67/par-2/item-4: 通則法第三十一条第一項 → e-Gov law 411AC0000000103, 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — not held in this collection
- art-67/par-3: 前項 → 中小企業退職金共済法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-67/par-2
- art-69/par-3: 第六十六条 → 中小企業退職金共済法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-66
- art-69/par-3: 通則法第二十一条第四項 → e-Gov law 411AC0000000103, 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — not held in this collection
- art-69/par-3: 第二十三条第二項 → e-Gov law 411AC0000000103, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection
- art-69-2/par-2: 第七十八条第一項 → 中小企業退職金共済法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-1
- art-69-2/par-4: 前二項 → 中小企業退職金共済法 第六十九条の二第二項 (Article 69-2, paragraph (2)), art-69-2/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-2
- art-69-2/par-4: 前二項 → 中小企業退職金共済法 第六十九条の二第三項 (Article 69-2, paragraph (3)), art-69-2/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-2/par-3
- art-69-4/par-3/item-1: 銀行法（昭和五十六年法律第五十九号）第二条第二項 → 銀行法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/banking-act/art-2/par-2 (e-Gov law ID 356AC0000000059)
- art-69-4/par-3/item-1: 信託業法（平成十六年法律第百五十四号）第二条第一項 → e-Gov law 416AC0000000154, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-69-4/par-3/item-1: 金融商品取引法（昭和二十三年法律第二十五号）第二条第八項 → 金融商品取引法 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8 (e-Gov law ID 323AC0000000025)
- art-69-4/par-3/item-1: 第七十五条の二第五項 → 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-69-4/par-3/item-1: 第六項 → 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
- art-69-4/par-3/item-1: 保険業法（平成七年法律第百五号）第二条第一項 → e-Gov law 407AC0000000105, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-69-4/par-3/item-2: 前号 → 中小企業退職金共済法 第六十九条の四第三項第一号 (Article 69-4, paragraph (3), item (i)), art-69-4/par-3/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3/item-1
- art-69-4/par-4: 第六十三条 → 中小企業退職金共済法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-63
- art-69-4/par-4: 第六十五条 → 中小企業退職金共済法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-65
- art-69-4/par-4: 第六十六条 → 中小企業退職金共済法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-66
- art-69-4/par-4: 通則法第二十一条第四項 → e-Gov law 411AC0000000103, 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — not held in this collection
- art-69-4/par-4: 第二十三条第一項 → e-Gov law 411AC0000000103, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection
- art-69-4/par-4: 第二項 → e-Gov law 411AC0000000103, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection
- art-69-4/par-4: 中小企業退職金共済法（昭和三十四年法律第百六十号）第六十九条の四第三項 → 中小企業退職金共済法 第六十九条の四第三項 (Article 69-4, paragraph (3)), art-69-4/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-3
- art-70/par-1: 第五十八条 → 中小企業退職金共済法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-58
- art-70/par-1/item-2: 前号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-70/par-2: 前項 → 中小企業退職金共済法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1
- art-70/par-2: 第五十八条 → 中小企業退職金共済法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-58
- art-70/par-2/item-1: 勤労者財産形成促進法第九条第一項 → e-Gov law 346AC0000000092, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-70/par-2/item-2: 前号 → 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-72/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-72/par-3: 前二項 → 中小企業退職金共済法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-1
- art-72/par-3: 前二項 → 中小企業退職金共済法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-2
- art-72/par-4: 第二項 → 中小企業退職金共済法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-2
- art-72/par-4: 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
- art-72/par-4: 第九十条 → 中小企業退職金共済法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-90
- art-73/par-1: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-73/par-2: 次項 → 中小企業退職金共済法 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-3
- art-73/par-3: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-73/par-3: 第七十一条第二項 → 中小企業退職金共済法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-71/par-2
- art-73/par-4: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-73/par-5: 前項 → 中小企業退職金共済法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-4
- art-73/par-5: 通則法第三十一条第一項 → e-Gov law 411AC0000000103, 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — not held in this collection
- art-73/par-6: 前項 → 中小企業退職金共済法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-5
- art-73/par-6: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-73/par-7: 第五項 → 中小企業退職金共済法 第七十三条第五項 (Article 73, paragraph (5)), art-73/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-5
- art-73/par-7: 前項 → 中小企業退職金共済法 第七十三条第六項 (Article 73, paragraph (6)), art-73/par-6 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-6
- art-73/par-8: 前項 → 中小企業退職金共済法 第七十三条第七項 (Article 73, paragraph (7)), art-73/par-7 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-73/par-7
- art-73/par-8: 第七十条第一項第一号 → 中小企業退職金共済法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-1/item-1
- art-74/par-1: 第二号 → 中小企業退職金共済法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-2
- art-74/par-1/item-1: 次号 → 中小企業退職金共済法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1/item-2
- art-74/par-1/item-3: 第七十条第二項 → 中小企業退職金共済法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-70/par-2
- art-74/par-2: 第四十六条第一項 → 中小企業退職金共済法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-46/par-1
- art-74/par-2: 第五十五条第一項 → 中小企業退職金共済法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-1
- art-74/par-2: 第四項 → 中小企業退職金共済法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-55/par-4
- art-74/par-2: 前項 → 中小企業退職金共済法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-74/par-1
- 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
- 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
- art-77/par-1/item-3: 金融商品取引法第二条第九項 → 金融商品取引法 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-9 (e-Gov law ID 323AC0000000025)
- art-77/par-1/item-3: 同条第八項第十二号 → 金融商品取引法 第二条第八項第十二号 (Article 2, paragraph (8), item (xii)), art-2/par-8/item-12 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8/item-12 (e-Gov law ID 323AC0000000025)
- art-77/par-1/item-5: 第四十三条第一項 → 中小企業退職金共済法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-1
- art-77/par-1/item-5: 同条第二項 → 中小企業退職金共済法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-2
- art-77/par-1/item-5: 第三項 → 中小企業退職金共済法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-43/par-3
- art-77/par-2: 前項第三号 → 中小企業退職金共済法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-3
- art-77/par-2: 同項第一号 → 中小企業退職金共済法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-1
- art-77/par-4: 通則法第四十七条 → e-Gov law 411AC0000000103, 第四十七条 (Article 47), art-47 — not held in this collection
- art-78/par-2: 前項 → 中小企業退職金共済法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-1
- art-78/par-3: 前条第一項第三号 → 中小企業退職金共済法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-3
- art-78/par-3: 第五号 → 中小企業退職金共済法 第七十七条第一項第五号 (Article 77, paragraph (1), item (v)), art-77/par-1/item-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-5
- art-78/par-3: 第一項 → 中小企業退職金共済法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-78/par-1
- art-78-2/par-2: 前項 → 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
- art-78-2/par-3: 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
- art-79/par-1/item-1: 第二条第四項 → 中小企業退職金共済法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-2/par-4
- art-79/par-1/item-1: 第七十七条第一項第一号から第四号まで → 中小企業退職金共済法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-1
- art-79/par-1/item-1: 第七十七条第一項第一号から第四号まで → 中小企業退職金共済法 第七十七条第一項第二号 (Article 77, paragraph (1), item (ii)), art-77/par-1/item-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-2
- art-79/par-1/item-1: 第七十七条第一項第一号から第四号まで → 中小企業退職金共済法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-3
- art-79/par-1/item-1: 第七十七条第一項第一号から第四号まで → 中小企業退職金共済法 第七十七条第一項第四号 (Article 77, paragraph (1), item (iv)), art-77/par-1/item-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1/item-4
- art-79/par-1/item-2: 第五十三条 → 中小企業退職金共済法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-53
- art-79/par-1/item-2: 第七十五条第二項 → 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
- art-79/par-1/item-3: 第七十二条第二項 → 中小企業退職金共済法 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-72/par-2
- art-79/par-1/item-3: 第七十五条の二第一項 → 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-79/par-1/item-3: 第二項 → 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-79/par-1/item-3: 第五項 → 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-79/par-1/item-3: 第七十五条の三 → 中小企業退職金共済法 第七十五条の三 (Article 75-3), art-75-3 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-75-3
- art-79/par-1/item-4: 第七十五条第一項 → 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-79/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-79/par-2: 通則法第二十八条第一項 → e-Gov law 411AC0000000103, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection

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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-20261106T173426-011, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-012, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-015, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch sme-retirement-allowance-act-20261106T173426-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, 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
