Article 296Scope of Exemption from Municipal Inhabitant Tax for Persons Other than Individuals

一the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Japan Institute for Health Security, prefectures, municipalities, special wards, unions of local governments, property wards, special merger districts, local incorporated administrative agencies, port authorities under the provisions of the Port and Harbour Act, land improvement districts and federations of land improvement districts, flood prevention associations and federations of flood prevention associations, land readjustment associations, and the Management and Support Organization for Postal Savings, Postal Life Insurance and Post Offices Network;

二the Japanese Red Cross Society, social welfare corporations, offenders rehabilitation corporations, religious corporations, incorporated educational institutions, corporations set forth in Article 152, paragraph (5) of the Private Schools Act, labor unions under the Labor Union Act, officials organizations, etc. that are corporations prescribed in Article 2, paragraph (5) of the Act on Granting of Juridical Personality to Officials Organizations, etc., fishing vessel insurance associations, fisheries credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, credit guarantee associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, 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), federations of small business associations, 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 Promotion and Mutual Aid Corporation for Private Schools of Japan, incorporated public interest associations or incorporated public interest foundations whose principal purpose is to establish a museum under Article 2, paragraph (1) of the Museum Act or that have as their purpose academic research, and political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants.