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Article 217Scope of Corporations That Contribute Significantly to the Promotion of Public Interest

第二百十七条(公益の増進に著しく寄与する法人の範囲)

The corporations specified by Cabinet Order as prescribed in Article 78, paragraph (2), item (iii) (Donation Deduction) of the Act are the following corporations:

法第七十八条第二項第三号(寄附金控除)に規定する政令で定める法人は、次に掲げる法人とする。

incorporated administrative agencies;

独立行政法人

a local incorporated administrative agency prescribed in whose main purpose is the business listed in or (in the case of the business listed in , limited to the operation of the business listed in (h) of , and in the case of the business listed in , limited to the establishment and management of the facilities listed in or );

(定義)に規定する地方独立行政法人で又は(業務の範囲)に掲げる業務(に掲げる業務にあつてはチに掲げる事業の経営に、又は(公共的な施設の範囲)に掲げる施設の設置及び管理に、それぞれ限るものとする。)を主たる目的とするもの

the Japan Institute for Health Security, the Japan Safe Driving Center, the Japan Legal Support Center, the Promotion and Mutual Aid Corporation for Private Schools of Japan, the Japanese Red Cross Society and the Fukushima Institute for Research, Education and Innovation;

国立健康危機管理研究機構、自動車安全運転センター、日本司法支援センター、日本私立学校振興・共済事業団、日本赤十字社及び福島国際研究教育機構

incorporated public interest associations and incorporated public interest foundations;

公益社団法人及び公益財団法人

an incorporated educational institution prescribed in whose main purpose is the establishment of schools (meaning schools prescribed in Article 1 (Definitions) of the School Education Act and certified integrated centers for early childhood education and care prescribed in ; the same applies hereinafter in this item), or the establishment of schools and specialized training colleges (meaning specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item) or miscellaneous schools (meaning miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item), or a corporation established pursuant to whose main purpose is the establishment of specialized training colleges or miscellaneous schools;

(定義)に規定する学校法人で学校(学校教育法第一条(定義)に規定する学校及び(定義)に規定する幼保連携型認定こども園をいう。以下この号において同じ。)の設置若しくは学校及び専修学校(学校教育法第百二十四条(専修学校)に規定する専修学校で財務省令で定めるものをいう。以下この号において同じ。)若しくは各種学校(学校教育法第百三十四条第一項(各種学校)に規定する各種学校で財務省令で定めるものをいう。以下この号において同じ。)の設置を主たる目的とするもの又は(私立専修学校等)の規定により設立された法人で専修学校若しくは各種学校の設置を主たる目的とするもの

social welfare corporations;

社会福祉法人

offenders rehabilitation corporations.

更生保護法人

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