# 中小企業退職金共済法 / Small and Medium Sized Enterprise Retirement Allowance Cooperative Act — 第九章 (Chapter 9)

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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: 第九章 (Chapter 9) — address `ch-9`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/sme-retirement-allowance-act/ch-9
- 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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## 第九章　罰則 — Chapter IX Penal Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-9 · https://japanlaw.org/ja/sme-retirement-allowance-act/ch-9</sup>

### 第八十八条
<sup>art-88 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-88</sup>

**第一項**  第六十五条（第六十九条の四第四項において準用する場合を含む。）の規定に違反して秘密を漏らした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-88/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-88/par-1</sup>
A person who divulges a secret in violation of Article 65 (including as applied mutatis mutandis pursuant to Article 69-4, paragraph (4)) is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
<sup>machine translation, not official</sup>

### 第八十九条
<sup>art-89 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-89</sup>

**第一項**  次の各号のいずれかに該当する者は、三十万円以下の罰金に処する。
<sup>art-89/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-89/par-1</sup>
A person falling under one of the following items is subject to a fine of not more than 300,000 yen:
<sup>machine translation, not official</sup>

  **一**  第七条第二項（第八条第五項及び第九条第四項において準用する場合を含む。）、第三十五条（第五十一条において準用する場合を含む。）、第四十八条第二項又は第四十九条の規定に違反した者
  <sup>art-89/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-89/par-1/item-1</sup>
  a person who has violated Article 7, paragraph (2) (including as applied mutatis mutandis pursuant to Article 8, paragraph (5) and Article 9, paragraph (4)), Article 35 (including as applied mutatis mutandis pursuant to Article 51), Article 48, paragraph (2), or Article 49;
  <sup>machine translation, not official</sup>

  **二**  第三十七条又は第五十条の規定に違反して届出をせず、又は虚偽の届出をした者
  <sup>art-89/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-89/par-1/item-2</sup>
  a person who has failed to make a notification, or has made a false notification, in violation of Article 37 or Article 50.
  <sup>machine translation, not official</sup>

### 第九十条
<sup>art-90 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-90</sup>

**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。
<sup>art-90/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-90/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第九十一条
<sup>art-91 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-91</sup>

**第一項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して、第八十九条の違反行為をしたときは、行為者を罰するのほか、その法人又は人に対しても、同条の刑を科する。
<sup>art-91/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-91/par-1</sup>
Where the representative of a juridical person, or an agent, employee or other worker of a juridical person or a person, has committed a violation under Article 89 in connection with the operations of that juridical person or person, the penalty prescribed in that Article is imposed on that juridical person or person as well as on the offender.
<sup>machine translation, not official</sup>

### 第九十二条
<sup>art-92 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-92</sup>

**第一項**  次の各号のいずれかに該当する場合には、その違反行為をした機構の役員は、二十万円以下の過料に処する。
<sup>art-92/par-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-92/par-1</sup>
If a case falls under any of the following items, an officer of the Organization who has committed the relevant violation is subject to a non-penal fine of not more than 200,000 yen:
<sup>machine translation, not official</sup>

  **一**  この法律の規定により厚生労働大臣の認可又は承認を受けなければならない場合において、その認可又は承認を受けなかつたとき。
  <sup>art-92/par-1/item-1 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-92/par-1/item-1</sup>
  where, in a case in which the authorization of the Minister of Health, Labour and Welfare or the Minister's approval must be obtained under the provisions of this Act, that authorization or approval was not obtained;
  <sup>machine translation, not official</sup>

  **二**  第七十条に規定する業務以外の業務を行つたとき。
  <sup>art-92/par-1/item-2 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-92/par-1/item-2</sup>
  where operations other than the operations prescribed in Article 70 have been carried out;
  <sup>machine translation, not official</sup>

  **三**  第七十七条第一項の規定に違反して退職金共済業務に係る業務上の余裕金を運用したとき。
  <sup>art-92/par-1/item-3 · https://japanlaw.org/ja/sme-retirement-allowance-act/art-92/par-1/item-3</sup>
  where surplus funds for operations relating to the retirement allowance mutual aid operations have been invested in violation of Article 77, paragraph (1).
  <sup>machine translation, not official</sup>

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## Cites
- art-88/par-1: 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-88/par-1: 第六十九条の四第四項 → 中小企業退職金共済法 第六十九条の四第四項 (Article 69-4, paragraph (4)), art-69-4/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-69-4/par-4
- art-89/par-1/item-1: 第七条第二項 → 中小企業退職金共済法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-7/par-2
- art-89/par-1/item-1: 第八条第五項 → 中小企業退職金共済法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-8/par-5
- art-89/par-1/item-1: 第九条第四項 → 中小企業退職金共済法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-9/par-4
- art-89/par-1/item-1: 第三十五条 → 中小企業退職金共済法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-35
- art-89/par-1/item-1: 第五十一条 → 中小企業退職金共済法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-51
- art-89/par-1/item-1: 第四十八条第二項 → 中小企業退職金共済法 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-48/par-2
- art-89/par-1/item-1: 第四十九条 → 中小企業退職金共済法 第四十九条 (Article 49), art-49 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-49
- art-89/par-1/item-2: 第三十七条 → 中小企業退職金共済法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-37
- art-89/par-1/item-2: 第五十条 → 中小企業退職金共済法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-50
- 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
- art-91/par-1: 第八十九条 → 中小企業退職金共済法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-89
- art-92/par-1/item-2: 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-92/par-1/item-3: 第七十七条第一項 → 中小企業退職金共済法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/sme-retirement-allowance-act/art-77/par-1

---

## 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-20261106T173426-016, 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-20261106T173426-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch sme-retirement-allowance-act-20261106T173426-017, 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