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Income Tax Act Appended Table 1Name Governing Act Consignor protection funds Commodity Derivatives Transaction Act Organization for Medical Information Infrastructure and Medical Fee Review and Payment Act on the Organization for Medical Information Infrastructure and Medical Fee Review and Payment Medical care corporations (limited to social medical care corporations as prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) Medical Care Act Okinawa Development Finance Corporation Okinawa Development Finance Corporation Act (Act No. 31 of 1972) Organization for Technical Intern Training Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) Financial Services Association Money Lending Business Act (Act No. 32 of 1983) Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Special Training Colleges, etc.) of the Private Schools Act) Private Schools Act Japan Bank for International Cooperation Companies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011) Japan Finance Corporation Companies Act and Japan Finance Corporation Act (Act No. 57 of 2007) Corporate pension funds Defined-Benefit Corporate Pension Act Pension Fund Association Hazardous Materials Safety Techniques Association Fire Service Act (Act No. 186 of 1948) Administrative scriveners' associations Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951) Fishing industry mutual aid associations Act on Compensation of Fishery Disaster (Act No. 158 of 1964) Federations of fishing industry mutual aid associations Fishing industry credit guarantee fund associations Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952) Fishing vessel insurance associations Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952) Japan Financial Literacy and Education Corporation Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000) Asset-building funds for wage earners Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) Light Motor Vehicle Inspection Organization Road Transport Vehicle Act (Act No. 185 of 1951) Health insurance societies Health Insurance Act National Federation of Health Insurance Societies Nuclear Damage Compensation and Decommissioning Facilitation Corporation Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) Nuclear Waste Management Organization of Japan Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000) High Pressure Gas Safety Institute of Japan High Pressure Gas Safety Act (Act No. 204 of 1951) Organization for Cross-regional Coordination of Transmission Operators Electricity Business Act (Act No. 170 of 1964) Regional Offshore Environmental Improvement Centers Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981) Incorporated public interest foundations Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006) Incorporated public interest associations Offenders rehabilitation corporations Offender Rehabilitation Services Act (Act No. 86 of 1995) Port authorities Port and Harbour Act Small Craft Inspection Organization Ship Safety Act (Act No. 11 of 1933) National Public Servants Mutual Aid Associations National Public Officers Mutual Aid Association Act Federation of National Public Service Personnel Mutual Aid Associations National Health Insurance Societies National Health Insurance Act Federations of National Health Insurance Associations National Pension Funds National Pension Act National Pension Fund Association Japan Institute for Health Security Act on Japan Institute for Health Security (Act No. 46 of 2023) National university corporations National University Corporation Act (Act No. 112 of 2003) Urban renewal associations Urban Renewal Act (Act No. 38 of 1969) Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975) Judicial scriveners' associations Judicial Scriveners Act (Act No. 197 of 1950) Social welfare corporations Social Welfare Act (Act No. 45 of 1951) Labor and social security attorney's associations Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968) Religious corporations Religious Corporations Act (Act No. 126 of 1951) Residential area development associations Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975) Sake brewers' associations Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953) Japan Sake Brewers' Association Federations of sake brewers' associations Liquor merchants' associations All Japan Liquor Merchants' Association Federations of liquor merchants' associations Commercial associations Commerce and Industry Association Act (Act No. 89 of 1960) Chambers of commerce Chambers of Commerce and Industry Act (Act No. 143 of 1953) Central Federation of Societies of Commerce and Industry Commerce and Industry Association Act Commercial and industrial associations (limited to associations that do not require members to make contributions) Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957) Federations of commercial and industrial associations (limited to associations that do not require members to make contributions) Spent Fuel Reprocessing and Decommissioning Promotion Organization Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005) Commodity futures associations Commodity Derivatives Transaction Act Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956) Employee organizations (limited to organizations that are corporations) Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978) Vocational training corporations Vocational Abilities Development Promotion Act Credit guarantee corporations Credit Guarantee Association Act (Act No. 196 of 1953) Flood prevention associations Flood Prevention Association Act (Act No. 50 of 1908) Federations of flood prevention associations Environmental health industry associations (limited to associations that do not require members to make contributions) Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) Federations of environmental health industry associations (limited to associations that do not require members to make contributions) Certified public tax accountants' associations Certified Public Tax Accountant Act (Act No. 237 of 1951) Coal Mining Pension Fund Coal Mining Pension Fund Act Association for Accident Prevention Among Seafarers Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967) Japan Health Insurance Association Health Insurance Act National Federation of Mutual Aid Associations for Municipal Personnel Local Public Officers, etc. Mutual Aid Association Act Japan Federation of Labor and Social Security Attorney's Associations Act on Public Consultants on Social and Labour Insurance Non-life insurance rating groups Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948) Corporate inter-university research institutes National University Corporation Act GX Acceleration Agency Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023) National Association of Racing Horse Racing Act (Act No. 158 of 1948) Local governments Local Autonomy Act (Act No. 67 of 1947) Japan Finance Organization for Municipalities Act on the Japan Finance Organization for Municipalities (Act No. 64 of 2007) Japan Agency for Local Authority Information Systems Act on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013) Local Public Servants Mutual Aid Associations Local Public Officers, etc. Mutual Aid Association Act Pension Fund Association for Local Government Officials Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967) Local Housing Corporations Local Housing Corporation Act (Act No. 124 of 1965) Local Tax Joint Organization Local Tax Act Regional public road corporations Local Road Public Corporation Act (Act No. 82 of 1970) Local incorporated administrative agencies Local Independent Administrative Agency Act (Act No. 118 of 2003) Japan Vocational Ability Development Association Vocational Abilities Development Promotion Act Japan Industrial Safety and Health Association Industrial Accident Prevention Organization Act (Act No. 118 of 1964) Federations of small business associations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) Investor protection funds Financial Instruments and Exchange Act Incorporated administrative agencies (limited to agencies designated by the Minister of Finance as those in which the national or local government owns all of the stated capital or capital contributions; those that make no distribution of profits, distribution of surplus or other similar distribution of monies to any person other than the national or a local government; or those equivalent thereto) Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individually governing Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act Public land development corporations Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972) Land improvement districts Land Improvement Act (Act No. 195 of 1949) Unified land improvement districts Federations of land improvement associations Associations of land and house investigators Land and Buildings Investigator Act (Act No. 228 of 1950) Land readjustment associations Land Readjustment Act (Act No. 119 of 1954) Prefectural vocational ability development associations Vocational Abilities Development Promotion Act Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025) Japan Federation of Administrative Scriveners' Associations Certified Administrative Procedures Legal Specialist Act Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966) Japan Sewage Works Agency Act on the Japan Sewerage Works Agency (Act No. 41 of 1972) Japanese Institute of Certified Public Accountants Certified Public Accountants Act Japan Legal Support Center (Houterasu) Comprehensive Legal Support Act (Act No. 74 of 2004) Japan Federation of Shiho-Shoshi Lawyers' Associations Judicial Scriveners Act Japan Chamber of Commerce and Industry Chambers of Commerce and Industry Act Japan Fire Equipment Inspection Institute Fire Service Act Promotion and Mutual Aid Corporation for Private Schools of Japan Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997) Japan Federation of Certified Public Tax Accountants' Associations Certified Public Tax Accountant Act Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952) Japan Racing Association Japan Racing Association Act (Act No. 205 of 1954) Japan Electric Meters Inspection Corporation Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964) Japan Federation of Land and House Investigators' Associations Land and Buildings Investigator Act Japan Pension Organization Japan Pension Organization Act (Act No. 109 of 2007) Japan Federation of Bar Associations Attorneys Act (Act No. 205 of 1949) Japan Patent Attorneys Association Patent Attorneys Act (Act No. 49 of 2000) Japan Broadcasting Corporation Broadcasting Act (Act No. 132 of 1950) Japan Federation of Maritime Pilots' Associations Pilotage Act (Act No. 121 of 1949) Associations of authorized financial instruments firms Financial Instruments and Exchange Act Agricultural mutual relief associations Agricultural Insurance Act (Act No. 185 of 1947) Federations of agricultural mutual relief associations Federations of agricultural cooperatives (limited to federations that have established hospitals or clinics that are public medical institutions prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that are designated by the Minister of Finance as those meeting the requirements prescribed by Cabinet Order) Agricultural Co-operatives Act Agriculture credit guarantee fund associations Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) Agricultural and Fishery Co-operative Savings Insurance Corporation Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973) Fukushima Institute for Research, Education and Innovation Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) Partnerships for debt settlement Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933) Bar associations Attorneys Act Insurance policyholders' protection corporations Insurance Business Act Maritime pilots' associations Pilotage Act Exporters' associations (limited to associations that do not require members to make contributions) Export and Import Transaction Act (Act No. 299 of 1952) Importers' associations (limited to associations that do not require members to make contributions) Deposit Insurance Corporation of Japan Deposit Insurance Act Labor unions (limited to unions that are corporations) Labor Union Act (Act No. 174 of 1949) Industrial safety and health associations Industrial Accident Prevention Organization Act別表第一（公共法人等の表）

… 勤労者財産形成基金勤労者財産形成促進法（昭和四十六年法律第九十二号）軽自動車検査協会道路運送車両法（昭和二十六年法律第百八十五号）健康保険組合健康保険法健康保険組合連合会原子力損害賠償・廃炉等支援機構原子力損害賠償・廃炉等支援機構法（平成二十三年法律第九十四号）原子力発電環境整備機構特定放射性廃…務局港湾法小型船舶検査機構船舶安全法（昭和八年法律第十一号）国家公務員共済組合国家公務員共済組合法国家公務員共済組合連合会国民健康保険組合国民健康保険法国民健康保険団体連合会国民年金基金国民年金法国民年金基金連合会国立健康危機管理研究機構国立健康危機管理研究機構法…
Name Governing Act Consignor protection funds Commodity Derivatives Transaction Act Organization for Medical Information Infrastructure and Medical Fee Review and Payment Act on…

Health Insurance Act Article 219第二百十九条

paragraph (1)
健康保険組合又は連合会が、第十六条第三項（第百八十八条において準用する場合を含む。）の規定による届出をせず、若しくは虚偽の届出をし、第二十九条第一項若し…
When a health insurance society or federation fails to give a notification or gives a false notification in violation of the provisions of Article 16, paragraph (3) (including…

National Health Insurance Act Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the National Health Insurance Act第十六条（国民健康保険法の一部改正に伴う経過措置）

paragraph (1)
第十条の規定の施行の際現に市町村（特別区を含む。次条において同じ。）又は国民健康保険組合から被保険者証又は被保険者資格証明書の交付を受けている者が、附則第一条第二号に掲げる規定の施行の日（以下「第二号施行日」という。）以後に保険…
With regard to the health insurance card or health insurance certificate of a person who, at the time the provisions of Article 10 come into effect, is actually issued a health…

Health Insurance Act Supplementary Provisions, Article 7(Specified Insured Person)第七条（特定被保険者）

paragraph (1)
健康保険組合は、第百五十六条第一項第二号及び第百五十七条第二項の規定にかかわらず、規約で定めるところにより、介護保険第二号被保険者である被保険者以外の被保険者（介護保険第二号被保険者である被扶養者があるものに限る。以下この条及び次条において「特定被保険者」という。）に関する保険料額を一般保険料等額と介護保険料額との合算額とすることができる。
Notwithstanding the provisions of Article 156, paragraph (1), item (ii) and Article 157, paragraph (2), a health insurance society may, as specified by its articles of…
paragraph (4)
第一項の規定により特定被保険者に関する保険料額を一般保険料等額と介護保険料額との合算額とした健康保険組合の介護保険料率の算定の特例に関して必要な事項は、政令で定める。
Necessary matters concerning special provisions on the calculation of the long-term care insurance rate of a health insurance society that has made the amount of insurance premium…

Health Insurance Act Supplementary Provisions, Article 7第七条

paragraph (1)
健康保険組合は、当分の間、健康保険法第七十四条第一項の規定により一部負担金を支払つた被保険者に対し、その支払つた一部負担金に相当する額の範囲内において、規約をもつて定める額の支給を行うことができる。
A health insurance society may, for the time being, pay to an insured person who has paid a co-payment pursuant to the provisions of Article 74, paragraph (1) of the Health…

Health Insurance Act Supplementary Provisions, Article 46第四十六条

paragraph (2)
特定適用事業所に該当しなくなった適用事業所に使用される特定四分の三未満短時間労働者については、前項の規定は、適用しない。ただし、当該適用事業所の事業主が、次の各号に掲げる場合に応じ、当該各号に定める同意を得て、保険者等（全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合をいう。以下この条において同じ。）に当該特定四分の三未満短時間労働者について同項の規定の適用を受ける旨の申出をした場合は、この限りでない。
The provisions of the preceding paragraph do not apply to a specified under-three-quarters part-time worker employed at an applicable place of business that has ceased to be a…

National Health Insurance Act Supplementary Provisions, Article 27第二十七条

paragraph (3)
…による概算療養給付費等拠出金及び確定療養給付費等拠出金については、新国保法附則第八項第二号中「負担調整前老人保健医療費拠出金相当額に当該特定健康保険組合に係る被保険者及びその被扶養者の総数に対する特例退職被保険者及びその被扶養者の総数の割合として政令の定めるところにより算定した割合（以下「特…合計額をいう。以下同じ。）の十二分の七に相当する額に施行日前特例退職被保険者等加入割合（平成十四年四月一日以後施行日前の期間における当該特定健康保険組合に係る被保険者及びその被扶養者の総数に対する特例退職被保険者及びその被扶養者の総数の割合として政令の定めるところにより算定した割合（以下「特…
With regard to the estimated contributions for medical treatment benefit expenses, etc. and the finalized contributions for medical treatment benefit expenses, etc. under the…

Health Insurance Act Supplementary Provisions, Article 24Transitional Measures Concerning Health Insurance Premiums for Part-Time Insured Persons第二十四条（短時間被保険者に係る健康保険料に関する経過措置）

paragraph (1)
…を経過した日が属する月の前月までの間に、厚生労働省令で定めるところにより保険者等（全国健康保険協会が管掌する健康保険にあっては厚生労働大臣、健康保険組合が管掌する健康保険にあっては当該健康保険組合をいう。以下この条及び次条第一項において同じ。）に申出をした場合は、健康保険法第百六十一条第一項の規定にかかわらず、当分の間、適用事業所に使…平成九年法律第百二十三号）の規定による納付金及び子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金並びに健康保険組合が管掌する短時間被保険者である場合にあっては、健康保険法第百七十三条の規定による拠出金の納付に要する費用に限る。）に充てられるもの、同法第四…
If the employer (excluding an employer that has already made the application under this paragraph; the same applies hereinafter in this Article) of an applicable place of business…

Health Insurance Act Supplementary Provisions, Article 4(Benefits for Insured Persons Covered by Health Insurance Administered by JHIA)第四条（協会が管掌する健康保険の被保険者に係る給付の事業）

paragraph (1)
被保険者を使用する事業主（健康保険組合が組織されている事業所の事業主を除く。）及び当該被保険者で組織する法人その他の政令で定めるもの（次項において「法人等」という。）であって、政令で定める要件に該当するものとして厚生労働大臣の承認を受けたもの（以下この条において「承認法人等」という。）は、当該被保険者の療養に関して保険給付があった場合において、第七十四条第一項の規定により当該被保険者が支払った一部負担金に相当する額の範囲内において、当該被保険者に対し、給付をすることができる。
A corporation organized by an employer of insured persons (excluding employers of a place of business at which a health insurance society is organized) and those insured persons…

Health Insurance Act Article 154第百五十四条

paragraph (1)
…付に要する費用の額の合算額（前期高齢者交付金がある場合には、当該合算額から当該前期高齢者交付金の額に給付費割合を乗じて得た額を控除した額）に健康保険組合（第三条第一項第八号の承認を受けた者の国民健康保険を行う国民健康保険の保険者を含む。第百七十一条第二項及び第三項において同じ。）を設立する事…
In addition to the expenses prescribed in Article 151 and the preceding Article, the national treasury subsidizes every fiscal year the amount obtained by multiplying, by the rate…

Health Insurance Act Supplementary Provisions, Article 25第二十五条

paragraph (1)
…険料（同項に規定する健康保険事業に要する費用（介護保険法の規定による納付金及び子ども・子育て支援法の規定による子ども・子育て支援納付金並びに健康保険組合が管掌する短時間被保険者である場合にあっては、健康保険法第百七十三条の規定による拠出金の納付に要する費用に限る。）に充てられるもの、同法第四…被保険者に係る標準報酬月額に同法第百六十条第一項に規定する一般保険料率を乗じて得た額に相当する額に増加負担割合（同法第百六十二条の規定により健康保険組合が事業主の負担すべき一般保険料額の負担の割合を増加している場合にあっては、増加負担割合から同条の規定により増加している分の割合を控除した割合…
If the employer of a place of business that became an applicable place of business pursuant to Article 31, paragraph (1) of the Health Insurance Act on or after October 1, 2035,…

Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures Appended Table 1別表

…ととされた健康保険に関する事務又は同法による保険医若しくは保険薬剤師の登録に関する事務であって主務省令で定めるもの二　全国健康保険協会又は健康保険組合健康保険法による保険給付の支給、保健事業若しくは福祉事業の実施又は保険料等の徴収に関する事務であって主務省令で定めるもの二の二　総務大臣…定めるもの四十三の三　厚生労働大臣調理師法による調理師の調理技術の審査に関する事務であって主務省令で定めるもの四十四　市町村長又は国民健康保険組合国民健康保険法（昭和三十三年法律第百九十二号）による保険給付の支給、保険料の徴収又は保健事業の実施に関する事務であって主務省令で定めるもの…
(1) Minister of Health, Labour and Welfare Processes related to health insurance that is to be implemented by the Minister of Health, Labour and Welfare pursuant to the provisions…

Residential Basic Book Act Appended Table 1別表第一

…第七十号）による同法第五条第二項又は第百二十三条第二項の業務の実施に関する事務であつて総務省令で定めるもの七十二の二　全国健康保険協会及び健康保険組合健康保険法による同法第五十二条若しくは第百二十七条の保険給付の支給、同法第百五十条第一項の保健事業若しくは同条第五項の福祉事業の実施又は同…又は高齢者の医療の確保に関する法律第百六十五条の二第一項第一号の情報の収集又は整理に関する事務であつて総務省令で定めるもの七十三の三　国民健康保険組合国民健康保険法による同法第四章の保険給付の支給、同法第七十六条第二項の保険料の徴収又は同法第八十二条第一項の保健事業の実施に関する事務であ…
National Government Organ or Juridical Person Receiving the Provision Affairs 1 Support Juridical Person prescribed in Article 6, paragraph (1) of the Act on Support for…