Article 72-5 · Scope of Income Exempt from Enterprise Tax of Corporations, etc.第七十二条の五（法人の事業税の非課税所得等の範囲）
- ChangedArticle 72-5, paragraph (1), item (v)
fishing vessel insurance associations, fishery credit fund associations, credit guarantee associations, agricultural credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, federations of land improvement project organizations, federations of agricultural cooperatives (limited to those that establish hospitals or clinics falling under the public medical institutions prescribed in Article 31 of the Medical Care Act and that are specified by Cabinet Order; referred to as "specified federations of agricultural cooperatives" in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)), federations of small business associations, sake brewers' associations and federations of sake brewers' associations, the Central Association of Sake Brewers' Associations, liquor retailers' associations and federations of liquor retailers' associations, the Central Association of Liquor Retailers' Associations, commerce and industry associations and federations of commerce and industry associations that are associations without capital contributions, environmental sanitation trade associations and federations of environmental sanitation trade associations that are associations without capital contributions, exporters' associations and importers' associations that are associations without capital contributions, National Health Insurance Societies and Federations of National Health Insurance Associations, the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel, the Pension Fund Association for Local Government Officials, the Fund for Local Government Employees' Accident Compensation, the Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters, the Promotion and Mutual Aid Corporation for Private Schools of Japan, corporate pension funds and the Pension Fund Association prescribed in the Defined-Benefit Corporate Pension Act,
the Coal Mining Pension Fund,national pension funds and the National Pension Fund Association, the Deposit Insurance Corporation of Japan, the Agricultural and Fishery Co-operative Savings Insurance Corporation, the Policyholders Protection Corporation, Investor Protection Funds, the consignor protection fund, the Nuclear Damage Compensation and Decommissioning Facilitation Corporation, and workers' asset formation funds;漁船保険組合、漁業信用基金協会、信用保証協会、農業信用基金協会、漁業共済組合及び漁業共済組合連合会、農業共済組合及び農業共済組合連合会、土地改良事業団体連合会、農業協同組合連合会（医療法第三十一条に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定めるものに限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）、中小企業団体中央会、酒造組合及び酒造組合連合会、酒造組合中央会、酒販組合及び酒販組合連合会、酒販組合中央会、非出資組合である商工組合及び商工組合連合会、非出資組合である生活衛生同業組合及び生活衛生同業組合連合会、非出資組合である輸出組合及び輸入組合、国民健康保険組合及び国民健康保険団体連合会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会、地方公務員共済組合連合会、地方公務員災害補償基金、消防団員等公務災害補償等共済基金、日本私立学校振興・共済事業団、企業年金基金及び確定給付企業年金法に規定する企業年金連合会、
石炭鉱業年金基金、国民年金基金及び国民年金基金連合会、預金保険機構、農水産業協同組合貯金保険機構、保険契約者保護機構、投資者保護基金、委託者保護基金、原子力損害賠償・廃炉等支援機構並びに勤労者財産形成基金