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Appended Table 3

別表第三非課税文書の表(第五条関係)

Changes by (Act No. 29 of 2026)

Name of DocumentPreparer
Documents concerning the handling of national treasury funds or public funds of local governmentsBank of Japan and other persons that handle national treasury funds or public funds of local governments pursuant to the provisions of laws and regulations
Documents concerning the business of The central association prescribed in
Documents concerning the business listed in , , , (limited to the business of developing facilities, etc. in specified areas pursuant to ), , , and , the business of (excluding the business listed in ), the business of (Special Provisions on Business Relating to the Former Textile Act), (Special Provisions on Business Relating to the Former Act on Promotion of New Business Creation) and , and the business listed in and (Special Provisions on Business Relating to the Pre-Amendment SME Strengthening Act, etc.) of the Supplementary Provisions of Organization for Small and Medium Enterprises and Regional Innovation, JAPAN
Documents concerning the business of Promotion and Mutual Aid Corporation for Private Schools of Japan
Documents concerning the business of , and Japan Aerospace Exploration Agency
Documents concerning the business of and (excluding that which falls under the business listed in )National Agriculture and Food Research Organization
Documents concerning the business of and Innovation Platform Agency, Japan
Documents concerning the business of Japan Agency for Marine-Earth Science and Technology
Documents concerning the business of Article 87, items (i) and (vi) (limited to the operations related to the operations of item (i) of that Article) (Scope of Operations) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)Organization for Technical Intern Training
Documents concerning the business listed in , and (limited to the business related to the business of and ) (Scope of Business) of the GX Acceleration Agency
Written contract concerning the transfer of real property relating to the purchase of target land prescribed in conducted as the business listed in , the transfer of target land prescribed in conducted as the business listed in , the purchase of target land prescribed in conducted as the business listed in , and the transfer of target land prescribed in conducted as the business listed in Urban greening support organization
Documents concerning the business relating to the lending and provision of school expenses prescribed in Japan Student Services Organization, a person commissioned with the business of the Japan Student Services Organization, or a person who receives the lending or provision of school expenses relating to that business
Documents concerning loans under the business of accommodating funds, interest-free or at a low interest rate, to persons in financial difficulty prescribed in A social welfare corporation or other person that accommodates those funds, or a person that receives the accommodation of those funds
Among the documents concerning the lending of funds provided for in the or the National Health Insurance Act (Act No. 192 of 1958), those specified by Cabinet OrderThe person who receives the lending of those funds
Written contract concerning a loan for consumption relating to the lending of public health scholarship funds provided for in the The person who receives the lending of those scholarship funds
Written contract concerning a loan for consumption relating to the lending of correctional medical officer scholarships provided for in the The person who receives the lending of those scholarships
Documents concerning the lending of funds provided for in the The person who receives the lending of those funds
Documents concerning the lending of funds prescribed in and National Agency for Automotive Safety and Victims' Aid or the person who receives the lending of those funds
Documents concerning the loans under and the services under and (Welfare Services)Promotion and Mutual Aid Corporation for Private Schools of Japan or a participant prescribed in
Documents concerning the loans under and the services under and (Welfare Services)National Public Servants Mutual Aid Association, Federation of National Public Service Personnel Mutual Aid Associations, or a member of a National Public Servants Mutual Aid Association
Documents concerning the loans under and the services under and (Welfare Services)Local Public Servants Mutual Aid Association, National Federation of Mutual Aid Associations for Municipal Personnel, or a member of a Local Public Servants Mutual Aid Association
Documents concerning the payment of medical fees and the examination of medical bills provided for in the Act on the Japan Healthcare Payment & Japan Healthcare Payment & Digital Transformation Services or an insurer prescribed in
Insurance certificates or insurance premium receipts relating to automobile liability insurance provided for in the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955), or mutual insurance premium receipts relating to mutual automobile liability insurance provided for in that ActAn insurance company or a cooperative prescribed in Article 6, paragraph (2) of that Act
Documents concerning the business operations of National Health Insurance provided for in the National Health Insurance ActNational Health Insurance Society or Federation of National Health Insurance Associations
Documents concerning the business listed in each item of Article 139, paragraph (1) (Operations of the Organization) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the business prescribed in Article 11, paragraph (1) (Operations of the Organization Relating to Sickbed Conversion Promotion Services) of the Supplementary Provisions of that Act, the business listed in each item of Article 160, paragraph (1) (Operations of the Organization) of the Long-Term Care Insurance Act (Act No. 123 of 1997), the business listed in each item of , and the business listed in each item of Japan Healthcare Payment & Digital Transformation Services
Documents concerning the benefits prescribed in Article 128, paragraph (1) (Operations of a National Pension Fund) or Article 137-15, paragraph (1) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959), the services listed in paragraph (2), item (i) of that Article (Operations of the National Pension Fund Association), and the benefits prescribed in Article 33, paragraph (3) (Requirements for Payment), Article 37, paragraph (3) (Requirements for Payment) and Article 40 (Requirements for Payment) of the Defined Contribution Pension Act (Act No. 88 of 2001) as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions on Corporate-type Pension Plans) of that ActNational Pension Fund or National Pension Fund Association
Receipts for money relating to the retirement allowance mutual aid books under , or to the business, among the business prescribed in , concerning the receipt and payment of retirement allowance mutual aid stamps prescribed in A mutual aid policyholder prescribed in , or a financial institution commissioned by the Organization for Workers' Retirement Allowance Mutual Aid with the business concerning the receipt and payment of retirement allowance mutual aid stamps pursuant to
Documents concerning the entrustment of the affairs prescribed in , or written contracts concerning loans for consumption relating to the lending of funds provided for in or the guarantee of obligations provided for in (Business) (excluding those kept by a fishing industry mutual aid association or a federation of fishing industry mutual aid associations)A fishing industry mutual aid association or a member thereof, or a federation of fishing industry mutual aid associations
Receipts for refunds relating to labor insurance premiums and other amounts to be collected provided for in the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969), or documents concerning the entrustment of labor insurance administrative affairs pursuant to Article 33, paragraph (1) (Labor Insurance Administrative Affairs Association) of that ActAn employer under that Act or a labor insurance administrative affairs association prescribed in Article 33, paragraph (3) of that Act
Documents concerning the farmers' pension program listed in , or documents concerning the benefits prescribed in Farmers' Pension Fund, I.A.A. or an agricultural cooperative prescribed in
Documents concerning the business under the provisions of , the business listed in and (limited to the business related to the business of ) (Operation of an Association) of the , the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, and the business under the provisions of Federation of National Health Insurance Associations
Documents concerning the benefits prescribed in , or the services listed in and the benefits prescribed in A corporate pension fund or the Pension Fund Association
文書名作成者
国庫金又は地方公共団体の公金の取扱いに関する文書日本銀行その他法令の規定に基づき国庫金又は地方公共団体の公金の取扱いをする者
(中央会の事業の範囲の特例)の事業に関する文書(定義)に規定する中央会
、ロ及びハ、、(の規定による特定の地域における施設の整備等の業務に限る。)、、、並びに(業務の範囲)に掲げる業務並びにの業務(に掲げる業務を除く。)並びに(旧繊維法に係る業務の特例)、(旧新事業創出促進法に係る業務の特例)及び(旧特定産業集積活性化法に係る業務の特例)の業務並びに及び(改正前中小強化法等に係る業務の特例)に掲げる業務に関する文書独立行政法人中小企業基盤整備機構
(業務)の業務に関する文書日本私立学校振興・共済事業団
、及び(業務の範囲等)の業務に関する文書国立研究開発法人宇宙航空研究開発機構
及び(業務の範囲)の業務((区分経理)に掲げる業務に該当するものを除く。)に関する文書国立研究開発法人農業・食品産業技術総合研究機構
及び(業務の範囲等)の業務に関する文書独立行政法人情報処理推進機構
(業務の範囲)の業務に関する文書国立研究開発法人海洋研究開発機構
外国人の技能実習の適正な実施及び技能実習生の保護に関する法律(平成二十八年法律第八十九号)第八十七条第一号及び第六号(同条第一号の業務に係る業務に限る。)(業務の範囲)の業務に関する文書外国人技能実習機構
、及び(及びの業務に係る業務に限る。)(業務の範囲)に掲げる業務に関する文書脱炭素成長型経済構造移行推進機構
(都市緑化支援機構の業務の特例)に掲げる業務として行う(都市緑化支援機構による特定土地保全業務)に規定する対象土地の買入れ及びに掲げる業務として行うに規定する対象土地の譲渡並びに(支援機構の業務)に掲げる業務として行う(都市緑化支援機構による特定緑地保全業務)に規定する対象土地の買入れ及びに掲げる業務として行うに規定する対象土地の譲渡に係る不動産の譲渡に関する契約書都市緑化支援機構
(業務の範囲)に規定する学資の貸与及び支給に係る業務に関する文書独立行政法人日本学生支援機構、独立行政法人日本学生支援機構の業務の委託を受ける者又は当該業務に係る学資の貸与若しくは支給を受ける者
(定義)に規定する生計困難者に対して無利子又は低利で資金を融通する事業による貸付金に関する文書社会福祉法人その他当該資金を融通する者又は当該資金の融通を受ける者
又は国民健康保険法(昭和三十三年法律第百九十二号)に定める資金の貸付けに関する文書のうち政令で定めるもの当該資金の貸付けを受ける者
に定める公衆衛生修学資金の貸与に係る消費貸借に関する契約書当該修学資金の貸与を受ける者
に定める矯正医官修学資金の貸与に係る消費貸借に関する契約書当該修学資金の貸与を受ける者
に定める資金の貸付けに関する文書当該資金の貸付けを受ける者
及び(業務の範囲)に規定する資金の貸付けに関する文書独立行政法人自動車事故対策機構又は当該資金の貸付けを受ける者
(福祉事業)の貸付け並びに及び(福祉事業)の事業に関する文書日本私立学校振興・共済事業団又は(加入者)に規定する加入者
(福祉事業)の貸付け並びに及び(福祉事業)の事業に関する文書国家公務員共済組合、国家公務員共済組合連合会又は国家公務員共済組合の組合員
(福祉事業)の貸付け並びに及び(福祉事業)の事業に関する文書地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員共済組合の組合員
に定める診療報酬の支払及び診療報酬請求書の審査に関する文書医療情報基盤・診療報酬審査支払機構又は(目的)に規定する保険者
自動車損害賠償保障法(昭和三十年法律第九十七号)に定める自動車損害賠償責任保険に関する保険証券若しくは保険料受取書又は同法に定める自動車損害賠償責任共済に関する共済掛金受取書保険会社又は同法第六条第二項に規定する組合
国民健康保険法に定める国民健康保険の業務運営に関する文書国民健康保険組合又は国民健康保険団体連合会
高齢者の医療の確保に関する法律(昭和五十七年法律第八十号)第百三十九条第一項各号(機構の業務)に掲げる業務、同法附則第十一条第一項(病床転換助成事業に係る機構の業務)に規定する業務、介護保険法(平成九年法律第百二十三号)第百六十条第一項各号(機構の業務)に掲げる業務、各号(基盤機構の業務)に掲げる業務及び各号(基盤機構の業務)に掲げる業務に関する文書医療情報基盤・診療報酬審査支払機構
国民年金法(昭和三十四年法律第百四十一号)第百二十八条第一項(基金の業務)又は第百三十七条の十五第一項(連合会の業務)に規定する給付及び同条第二項第一号(連合会の業務)に掲げる事業並びに確定拠出年金法(平成十三年法律第八十八号)第七十三条(企業型年金に係る規定の準用)において準用する同法第三十三条第三項(支給要件)、第三十七条第三項(支給要件)及び第四十条(支給要件)に規定する給付に関する文書国民年金基金又は国民年金基金連合会
(退職金共済手帳の交付)の退職金共済手帳又は(業務の範囲)に規定する業務のうち、(掛金)に規定する退職金共済証紙の受払いに関する業務に係る金銭の受取書(定義)に規定する共済契約者又は(業務の委託)の規定に基づき、独立行政法人勤労者退職金共済機構から退職金共済証紙の受払いに関する業務の委託を受けた金融機関
(事務の委託)に規定する事務の委託に関する文書又は(業務)に定める資金の貸付け若しくは(業務)に定める債務の保証に係る消費貸借に関する契約書(漁業共済組合又は漁業共済組合連合会が保存するものを除く。)漁業共済組合若しくはその組合員又は漁業共済組合連合会
労働保険の保険料の徴収等に関する法律(昭和四十四年法律第八十四号)に定める労働保険料その他の徴収金に係る還付金の受取書又は同法第三十三条第一項(労働保険事務組合)の規定による労働保険事務の委託に関する文書同法の規定による事業主又は同法第三十三条第三項に規定する労働保険事務組合
(業務の範囲)に掲げる農業者年金事業に関する文書又は(業務の特例)に規定する給付に関する文書独立行政法人農業者年金基金又は(業務の委託)に規定する農業協同組合
(連合会の業務)の規定による業務、及び(の業務に係る業務に限る。)(連合会の業務)に掲げる業務、高齢者の医療の確保に関する法律第百五十五条第一項(国保連合会の業務)の規定による業務、介護保険法第百七十六条第一項第一号、第二号及び第四号並びに第二項第三号(連合会の業務)に掲げる業務並びに(連合会の業務)の規定による業務に関する文書国民健康保険団体連合会
(裁定)に規定する給付又は(連合会の業務)に掲げる事業及び(裁定)に規定する給付に関する文書企業年金基金又は企業年金連合会
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