A prefecture may not impose enterprise tax on the business conducted by the State or by any of the following corporations:
道府県は、国及び次に掲げる法人が行う事業に対しては、事業税を課することができない。
prefectures, municipalities, special wards, associations thereof, special merger districts, and other public bodies specified by Cabinet Order;
都道府県、市町村、特別区、これらの組合及び合併特例区その他政令で定める公共団体
local incorporated administrative agencies;
地方独立行政法人
incorporated administrative agencies prescribed in Appended Table I of the Corporation Tax Act;
法人税法別表第一に規定する独立行政法人
national university corporations, etc. and the Japan Legal Support Center;
国立大学法人等及び日本司法支援センター
Okinawa Development Finance Corporation, Japan Bank for International Cooperation, Japan Finance Corporation, Japan Pension Service, Local Housing Corporations, Local Road Public Corporations, public land development corporations, Japan Finance Organization for Municipalities, Japan Agency for Local Authority Information Systems, Local Tax Joint Organization, Fukushima Institute for Research, Education and Innovation, and Japan Institute for Health Security;
沖縄振興開発金融公庫、株式会社国際協力銀行、株式会社日本政策金融公庫、日本年金機構、地方住宅供給公社、地方道路公社、土地開発公社、地方公共団体金融機構、地方公共団体情報システム機構、地方税共同機構、福島国際研究教育機構及び国立健康危機管理研究機構
Medical Information Infrastructure and Medical Fee Review and Payment Organization, Japan Broadcasting Corporation, Japan Racing Association, and Japan Sewage Works Agency.
医療情報基盤・診療報酬審査支払機構、日本放送協会、日本中央競馬会及び日本下水道事業団
A prefecture may not impose enterprise tax on any of the following businesses:
道府県は、次に掲げる事業に対しては、事業税を課することができない。
forestry;
林業
mineral extraction business.
鉱物の掘採事業
A prefecture may not impose enterprise tax on agriculture conducted by an agricultural producers' cooperative corporation (in the case of one whose members include persons other than those listed in Article 72-13, paragraph (1), item (i) of the Agricultural Co-operatives Act, limited to those specified by Cabinet Order) that satisfies all of the requirements listed in the items of Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952).
道府県は、農事組合法人（農業協同組合法第七十二条の十三第一項第一号に掲げる者以外の者を組合員とするものにあつては、政令で定めるものに限る。）で農地法（昭和二十七年法律第二百二十九号）第二条第三項各号に掲げる要件の全てを満たしているものが行う農業に対しては、事業税を課することができない。
Read this with the articles around it
national university corporations, etc.machine translation
「国立大学法人等」
National university corporations (国立大学法人) and inter-university research institute corporations (大学共同利用機関法人).
Defined inArticle 25, paragraph (1), item (i)
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.