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Appended Table 3

別表第三(第三条、第六十条、附則第十九条の二関係)

Corporations listed in the following table:

NameGoverning law
Consignor protection funds
General incorporated foundations
General incorporated associations
Medical Information Infrastructure and Medical Fee Claims Review and Payment Organization
Medical care corporations (limited to social medical care corporations prescribed in )Medical Care Act
Okinawa Development Finance Corporation
Organization for Technical Intern Training
Money lending business associations
Incorporated educational institutions (including corporations established pursuant to the provisions of )Private Schools Act
Japan Bank for International Cooperation
Japan Finance Corporation
Corporate pension funds
Pension Fund Association
Hazardous Materials Safety Techniques Association
Certified administrative procedures legal specialists associations
Fishery mutual aid associations
Federations of fishery mutual aid associations
Fishery credit guarantee fund associations
Fishing vessel insurance associations
Financial and Economic Education Promotion Organization
Workers' property accumulation funds
Light Motor Vehicle Inspection OrganizationRoad Transport Vehicle Act
Health insurance societiesHealth Insurance Act
National Federation of Health Insurance Societies
Nuclear Damage Compensation and Decommissioning Facilitation Corporation
Nuclear Waste Management Organization
High Pressure Gas Safety Institute
Organization for Promotion of Cross-regional Operation
Bay area marine and environment consolidation centers
Incorporated public interest foundations
Incorporated public interest associations
Offender rehabilitation corporationsOffender Rehabilitation Services Act
Port authorities
Small Craft Inspection Organization
National Public Servants Mutual Aid AssociationsNational Public Officers Mutual Aid Association Act
Federation of National Public Service Personnel Mutual Aid Associations
National Health Insurance Associations
Federations of National Health Insurance Associations
National Pension FundsNational Pension Act (Act No. 141 of 1959)
National Pension Fund Association
Japan Institute for Health Security
National university corporations
Urban redevelopment associations
Japan Safe Driving Center
Judicial scriveners associations
Social welfare corporationsSocial Welfare Act
Labor and social security attorney's associations
Religious corporations
Housing block improvement associations
Sake brewers' associationsAct on Securing of Liquor Tax and on Liquor Business Associations
Central Federation of Sake Brewers' Associations
Federations of sake brewers' associations
Liquor retailers' associations
Central Federation of Liquor Retailers' Associations
Federations of liquor retailers' associations
Commerce and industry associations
Chambers of commerce and industry
Federations of commerce and industry associationsCommerce and Industry Association Act
Commercial and industrial associations (limited to those that do not have their partners make capital contributions)
Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions)
Spent Fuel Reprocessing and Decommissioning Promotion Organization
Commodity derivatives associationsCommodity Derivatives Transaction Act
Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters
Officials organizations, etc. (limited to those that are corporations)
Vocational training corporations
Credit guarantee associations
Flood prevention associations
Federations of flood prevention associations
Environmental health industry associations (limited to those that do not have their partners make capital contributions)
Federations of environmental health industry associations (limited to those that do not have their members make capital contributions)
Certified public tax accountants' associationsCertified Public Tax Accountant Act
Coal Mining Pension Fund
Seafarers' accident prevention associations
Japan Health Insurance AssociationHealth Insurance Act
National Federation of Mutual Aid Associations for Municipal PersonnelLocal Public Officers, etc. Mutual Aid Association Act
Japan Federation of Labor and Social Security Attorney's AssociationsAct on Public Consultants on Social and Labour Insurance
Non-life insurance rating organizations
Inter-university research institute corporationsNational University Corporation Act
GX Acceleration Agency
National Association of Local Horse Racing
Japan Finance Organization for Municipalities
Japan Agency for Local Authority Information Systems
Local Public Servants Mutual Aid AssociationsLocal Public Officers, etc. Mutual Aid Association Act
Pension Fund Association for Local Government Officials
Fund for Local Government Employees' Accident Compensation
Local Housing Corporations
Local Tax Joint OrganizationLocal Tax Act
Local road public corporations
Local independent administrative agencies
Central Vocational Ability Development AssociationVocational Abilities Development Promotion Act
Central Industrial Accident Prevention Association
Central associations of small and medium-sized enterprise organizations
Investor protection fundsFinancial Instruments and Exchange Act
Incorporated administrative agencies (limited to those prescribed in the row for incorporated administrative agencies in Appended Table 1 of the Income Tax Act) and the individual Acts prescribed in
Public land development corporations
Land improvement districts
Federations of land improvement districts
Federations of land improvement project organizations
Land and house investigators' associations
Land readjustment associations
Prefectural vocational ability development associationsVocational Abilities Development Promotion Act
Science Council of Japan
Japan Federation of Certified Administrative Procedures Legal Specialists AssociationsCertified Administrative Procedures Legal Specialist Act
Japan Workers' Housing Association
Japan Sewerage Works Agency
Japanese Institute of Certified Public Accountants
Japan Legal Support Center
Japan Federation of Judicial Scriveners AssociationsJudicial Scriveners Act
Japan Chamber of Commerce and IndustryChambers of Commerce and Industry Act
Japan Fire Equipment Inspection AssociationFire Service Act
Promotion and Mutual Aid Corporation for Private Schools of Japan
Japan Federation of Certified Public Tax Accountants' AssociationsCertified Public Tax Accountant Act
Japanese Red Cross Society
Japan Racing Association
Japan Electric Meters Inspection Corporation
Japan Federation of Land and House Investigators' AssociationsLand and Buildings Investigator Act
Japan Pension Service
Japan Federation of Bar Associations
Japan Patent Attorneys Association
Japan Broadcasting Corporation
Japan Federation of Pilots' Associations
Associations of authorized financial instruments firmsFinancial Instruments and Exchange Act
Agricultural mutual relief associations
Federations of agricultural mutual relief associations
Federations of agricultural cooperatives (limited to those prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Income Tax Act)
Agricultural credit guarantee fund associations
Agricultural and Fishery Co-operative Savings Insurance Corporation
Fukushima International Research and Education Organization
Debt settlement partnerships
Bar associationsAttorneys Act
Insurance policyholders' protection corporationsInsurance Business Act
Pilots' associationsPilotage Act
Exporters' associations (limited to those that do not have their partners make capital contributions)
Importers' associations (limited to those that do not have their partners make capital contributions)
Deposit Insurance Corporation of Japan
Labor unions (limited to those that are corporations)Labor Union Act (Act No. 174 of 1949)
Industrial accident prevention associationsIndustrial Accident Prevention Organization Act

次の表に掲げる法人

名称根拠法
委託者保護基金
一般財団法人
一般社団法人
医療情報基盤・診療報酬審査支払機構
医療法人((社会医療法人)に規定する社会医療法人に限る。)医療法
沖縄振興開発金融公庫
外国人技能実習機構
貸金業協会
学校法人((私立専修学校等)の規定により設立された法人を含む。)私立学校法
株式会社国際協力銀行会社法及び
株式会社日本政策金融公庫会社法及び
企業年金基金
企業年金連合会
危険物保安技術協会
行政書士会
漁業共済組合
漁業共済組合連合会
漁業信用基金協会
漁船保険組合
金融経済教育推進機構
勤労者財産形成基金
軽自動車検査協会道路運送車両法
健康保険組合健康保険法
健康保険組合連合会
原子力損害賠償・廃炉等支援機構
原子力発電環境整備機構
高圧ガス保安協会
広域的運営推進機関
広域臨海環境整備センター
公益財団法人一般社団法人及び一般財団法人に関する法律及び
公益社団法人
更生保護法人更生保護事業法
港務局
小型船舶検査機構
国家公務員共済組合国家公務員共済組合法
国家公務員共済組合連合会
国民健康保険組合
国民健康保険団体連合会
国民年金基金国民年金法(昭和三十四年法律第百四十一号)
国民年金基金連合会
国立健康危機管理研究機構
国立大学法人
市街地再開発組合
自動車安全運転センター
司法書士会
社会福祉法人社会福祉法
社会保険労務士会
宗教法人
住宅街区整備組合
酒造組合酒税の保全及び酒類業組合等に関する法律
酒造組合中央会
酒造組合連合会
酒販組合
酒販組合中央会
酒販組合連合会
商工会
商工会議所
商工会連合会商工会法
商工組合(組合員に出資をさせないものに限る。)
商工組合連合会(会員に出資をさせないものに限る。)
使用済燃料再処理・廃炉推進機構
商品先物取引協会商品先物取引法
消防団員等公務災害補償等共済基金
職員団体等(法人であるものに限る。)
職業訓練法人
信用保証協会
水害予防組合
水害予防組合連合
生活衛生同業組合(組合員に出資をさせないものに限る。)
生活衛生同業組合連合会(会員に出資をさせないものに限る。)
税理士会税理士法
石炭鉱業年金基金
船員災害防止協会
全国健康保険協会健康保険法
全国市町村職員共済組合連合会地方公務員等共済組合法
全国社会保険労務士会連合会社会保険労務士法
損害保険料率算出団体
大学共同利用機関法人国立大学法人法
脱炭素成長型経済構造移行推進機構
地方競馬全国協会
地方公共団体金融機構
地方公共団体情報システム機構
地方公務員共済組合地方公務員等共済組合法
地方公務員共済組合連合会
地方公務員災害補償基金
地方住宅供給公社
地方税共同機構地方税法
地方道路公社
地方独立行政法人
中央職業能力開発協会職業能力開発促進法
中央労働災害防止協会
中小企業団体中央会
投資者保護基金金融商品取引法
独立行政法人(所得税法別表第一の独立行政法人の項に規定するものに限る。)及び(目的等)に規定する個別法
土地開発公社
土地改良区
土地改良区連合
土地改良事業団体連合会
土地家屋調査士会
土地区画整理組合
都道府県職業能力開発協会職業能力開発促進法
日本学術会議
日本行政書士会連合会行政書士法
日本勤労者住宅協会
日本下水道事業団
日本公認会計士協会
日本司法支援センター
日本司法書士会連合会司法書士法
日本商工会議所商工会議所法
日本消防検定協会消防法
日本私立学校振興・共済事業団
日本税理士会連合会税理士法
日本赤十字社
日本中央競馬会
日本電気計器検定所
日本土地家屋調査士会連合会土地家屋調査士法
日本年金機構
日本弁護士連合会
日本弁理士会
日本放送協会
日本水先人会連合会
認可金融商品取引業協会金融商品取引法
農業共済組合
農業共済組合連合会
農業協同組合連合会(所得税法別表第一の農業協同組合連合会の項に規定するものに限る。)
農業信用基金協会
農水産業協同組合貯金保険機構
福島国際研究教育機構
負債整理組合
弁護士会弁護士法
保険契約者保護機構保険業法
水先人会水先法
輸出組合(組合員に出資をさせないものに限る。)
輸入組合(組合員に出資をさせないものに限る。)
預金保険機構
労働組合(法人であるものに限る。)労働組合法(昭和二十四年法律第百七十四号)
労働災害防止協会労働災害防止団体法

A foreign country or a foreign local government, or a corporation that has its head office or principal office in a foreign country and that the Minister of Finance has designated, as provided by Cabinet Order, as being equivalent to any of the corporations listed in the table in .

外国若しくは外国の地方公共団体又は外国に本店若しくは主たる事務所を有する法人での表に掲げる法人のうちいずれかのものに準ずるものとして政令で定めるところにより財務大臣が指定したもの

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