The organizations specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xiv) (Nontaxable Income) of the Act are those, among general incorporated associations, general incorporated foundations, or specified non-profit corporations (meaning specified non-profit corporations prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998); the same applies in the following paragraph) that conduct operations related to competitions held at the Olympic Games or Paralympic Games, that the Minister of Education, Culture, Sports, Science and Technology, in consultation with the Minister of Finance, designates as being found to have a proper operating organization and to be able to properly deliver the money and goods under Article 9, paragraph (1), item (xiv) of the Act.
法第九条第一項第十四号（非課税所得）に規定する政令で定める団体は、オリンピック競技大会又はパラリンピック競技大会において実施される競技に関する業務を行う一般社団法人若しくは一般財団法人又は特定非営利活動法人（特定非営利活動促進法（平成十年法律第七号）第二条第二項（定義）に規定する特定非営利活動法人をいう。次項において同じ。）のうち、その運営組織が適正であり、かつ、法第九条第一項第十四号の金品の交付を適正に行うことができると認められるものとして文部科学大臣が財務大臣と協議して指定するものとする。
When the Minister of Education, Culture, Sports, Science and Technology has designated a general incorporated association, general incorporated foundation, or specified non-profit corporation pursuant to the provisions of the preceding paragraph, the Minister is to give public notice of it.
Read this with the articles around it
specified non-profit corporationmachine translation
「特定非営利活動法人」
A specified non-profit corporation as defined in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities.
Defined inArticle 28, paragraph (1)· applies only in this provision and in Article 28, paragraph (2)