本例未規定者，適用其他有關法律之規定。
With regard to matter not provided for in this Act, the provisions of other relevant acts and regulations shall apply.
第2條 本條例所稱中小企業，係指依法辦理公司或商業登記，合於中小企業認定標準之事業。
Article 2 The term " small and medium enterprises" used in this Act shall refer to the enterprises which have legally completed company registration or commercial registration under the Act and conform to the standards for identifying small and medium enterprises.
前項認定標準，由中央主管機關按事業種類、資本額、營業額、經常僱用員工數等擬訂，定期報請行政院核定之。
The standards referred to in the preceding paragraph shall be drawn up by the central competent authority according to the category, capital stock, amount of operating revenue and the number of regular employees and shall be submitted periodically to the Executive Yuan for approval.
其他機關為辦理中小企業輔導業務，得就業務需要，另定標準，放寬輔導對象。
Other government authorities, which administer small and medium enterprise assistance and guidance may, in accordance with their respective operational requirements, formulate separate criteria with loose requirements for objects of assistance and guidance.
第3條 本條例所稱主管機關：在中央為經濟部；在直轄市為直轄市政府；在縣(市)為縣(市)政府。
Article 3 The term "competent authority" used in this Act shall be the Ministry of Economic Affairs at the central government level, the provincial (municipal) government at the province (municipality ) level, and the county (city) government at the county (city) level.
本條例所定事項，涉及目的事業主管機關職掌者，由主管機關會同目的事業主管機關辦理。
Where any of the matters set forth in this Act involves the functional duties of an authority in charge of a particular enterprise, the competent authority referred to in this Act shall handle such matters in coordination with the said authority in charge of such enterprise.
第4條 主管機關為達成本條例目的，應就左列事項，採取適當之輔導或獎勵措施：
Article 4 For achieving the objectives of this Act, the competent authority concerned shall take appropriate assisting or encouraging measures in respect of the following:
二經營合理化之促進。
2.Furtherance of rationalization of business operations,
六其他有關中小企業之創辦或健全發展之事項。
6.Other matters relating to the establishment or sound development of small and medium enterprises.
主管機關研擬前項政策、法規、措施時，除應促進小規模企業經營之改善與發展外，在金融、稅制及其他有關方面，不得有不公平之待遇。
In formulating the policy, acts and regulations, and measures in the preceding paragraph, the competent authority concerned shall aim the contents at the furtherance of improvement and development of the business operations of small-scaled enterprises without unfair treatment in respect of financial and taxation systems and other related matters.
中央主管機關就前二項之實施情形、檢討結果及未來展望，應於每年度終了發布中小企業白皮書，並書明用於中小企業之所有資源。
The central competent authority shall publish a white paper, at the end of each fiscal year, on small and medium enterprises given the enforcement status, the review results and the prospective development of the provisions of the preceding two paragraphs.
第5條 (提供資訊服務等作為輔導重點)主管機關為輔導中小企業調查或開發市場，應對中小企業提供資訊服務、建立自有品牌、佈置行銷管道或開發市場有關之指導及協助，作為輔導重點。
Article 5 For furthering small and medium enterprises to conduct market research and development activities, the assistance and guidance provided by the competent authority to small and medium enterprises shall be emphasized on the provision of information services, the creation of exclusive brands for their own products, arrangement of marketing channels and/or development of potential market.
第6條 (為促進中小企業經營全理化之輔導重點)主管機關為促進中小企業經營之合理化，應以左列事項為輔導重點：
Article 6 For furthering small and medium enterprises to rationalize their business operations, the assistance and guidance provided by the competent authority shall be emphasized on the following:
三 經營管理方法之改進。
3.Improvement of the methods of operational management,
五 行業之轉換與調整。
5.Conversion and adjustment of the field of business, and
第7條 (為推動中小企業相互合作之輔導重點)主管機關為推動中小企業相互合作，應以左列事項為輔導重點：
Article 7 For encouraging mutual cooperation between small and medium enterprises, the assistance and guidance to be provided by the competent authority shall be emphasized on the following:
一 業界垂直合併及中心衛星工廠制度之建立與推廣。
1.Verticle amalgamation of businesses of the trade and establishment and promotion of the satellite-factory system,
二 業界水平合併及聯合產銷制度之建立與推廣。
2.Horizontal amalgamation of businesses of the trade and establishment and promotion of joint production and marketing system,
第8條 主管機關為協助中小企業取得及確保生產因素與技術，應以左列事項為輔導重點：
Article 8 For assisting small and medium enterprises to acquire and secure production resources and technology, the assistance and guidance to be provided by the competent authority shall be emphasized on the following:
五原料及技術之確保。
5.Securing the sources of agricultural and industrial raw materials and technical know-how,
七服務技術水準之提高。
7.Upgrading of the level of services and technical skill.
第9條 中央主管機關應設置中小企業發展基金，其用途範圍如左：
Article 9 The central competent authority shall set up small and medium enterprise development fund, with the use thereof to be confined to the following:
一支援輔導計畫所需之經費。
1.To finance the operating expenses required for carrying out assistance plans,
二透過金融機構辦理專案性、緊急性及企業轉型、調適之融資及保證。
2.To take part in investment and development projects or provide financing assistance and guaranty jointly with financial institutions under the condition that such financial institutions or credit guarantee institutions can not provide financing or guaranty under normal terms and conditions,