第十六条（教育に関する役務の提供に類するものの範囲）
Article 16Scope of Things Similar to Provision of Services Pertaining to Education
The things specified by Cabinet Order as provided for in Appended Table 2, item (xi), (d) of the Act are the provision of services that a person who establishes any of the following facilities carries out as education at the facility (including vocational training, and limited to that which satisfies requirements such as that the period of study is one year or more, that the number of class hours per year of each of the regular course, specialized course and other courses is 680 hours or more, and other requirements specified by Ministry of Finance Order):
法別表第二第十一号ニに規定する政令で定めるものは、次に掲げる施設を設置する者が当該施設における教育（職業訓練を含み、修業期間が一年以上であること、普通課程、専門課程その他の課程のそれぞれの一年の授業時間数が六百八十時間以上であることその他財務省令で定める要件に該当するものに限る。）として行う役務の提供とする。
the facilities of the Japan Fisheries Research and Education Agency, National Research and Development Agency provided for in the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999), the facilities of the Marine Technical Education Agency, Independent Administrative Agency provided for in the Act on the Marine Technical Education Agency, Independent Administrative Agency (Act No. 214 of 1999), and the Civil Aviation College, Independent Administrative Agency provided for in the Act on the Civil Aviation College, Independent Administrative Agency (Act No. 215 of 1999);
国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）に規定する国立研究開発法人水産研究・教育機構の施設、独立行政法人海技教育機構法（平成十一年法律第二百十四号）に規定する独立行政法人海技教育機構の施設及び独立行政法人航空大学校法（平成十一年法律第二百十五号）に規定する独立行政法人航空大学校
the Vocational Abilities Development Comprehensive University, vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools provided for in the Vocational Abilities Development Promotion Act (Act No. 64 of 1969) (in the case of vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools, limited to those established by the national government or a local government or by a vocational training corporation provided for in that Act);
職業能力開発促進法（昭和四十四年法律第六十四号）に規定する職業能力開発総合大学校、職業能力開発大学校、職業能力開発短期大学校及び職業能力開発校（職業能力開発大学校、職業能力開発短期大学校及び職業能力開発校にあつては、国若しくは地方公共団体又は同法に規定する職業訓練法人が設置するものに限る。）
the facilities of the Japan Institute for Health Security provided for in the Act on Japan Institute for Health Security (Act No. 46 of 2023).
国立健康危機管理研究機構法（令和五年法律第四十六号）に規定する国立健康危機管理研究機構の施設