第三条（保険料を対価とする役務の提供等から除くものの範囲）
Article 3Scope of Items Excluded from the Provision of Services, etc. for Which Premiums Are the Consideration
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (2), item (v) of the Order are the following contracts:
令第十条第二項第五号に規定する財務省令で定める契約は、次に掲げる契約とする。
a contract relating to life insurance prescribed in Article 16, item (iii) (Investment of Surplus Funds) of the Order for Enforcement of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Cabinet Order No. 354 of 1997) that is concluded for the investment of surplus funds prescribed in Article 39 (Investment of Surplus Funds) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997);
日本私立学校振興・共済事業団法（平成九年法律第四十八号）第三十九条（余裕金の運用）に規定する余裕金の運用のために締結される日本私立学校振興・共済事業団法施行令（平成九年政令第三百五十四号）第十六条第三号（余裕金の運用）に規定する生命保険に係る契約
a contract relating to life insurance prescribed in Article 9, paragraph (1), item (iv) (Investment of Reserve Funds for Pension Benefits, etc.) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency (Cabinet Order No. 343 of 2003) that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 (Investment of Reserve Funds for Pension Benefits, etc.) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002);
独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第四十三条（年金給付等準備金の運用）に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令（平成十五年政令第三百四十三号）第九条第一項第四号（年金給付等準備金の運用）に規定する生命保険に係る契約
a contract of insurance concluded pursuant to Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959);
国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）又は第百三十七条の十五第四項（連合会の業務）の規定により締結される保険の契約
a contract concluded pursuant to Article 25, paragraph (4) (Instructions on Investment) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) that relates to life insurance or non-life insurance prescribed in Article 23, paragraph (1), item (iv) or (v) (Selection and Presentation of Investment Methods) of that Act;
確定拠出年金法（平成十三年法律第八十八号）第二十五条第四項（運用の指図）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号又は第五号（運用の方法の選定及び提示）に規定する生命保険又は損害保険に係る契約
a contract that is concluded for the investment of surplus funds prescribed in Article 77 (Special Provisions on Investment of Surplus Funds) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959) and that relates to life insurance prescribed in paragraph (1), item (v) of that Article.
中小企業退職金共済法（昭和三十四年法律第百六十号）第七十七条（余裕金の運用の特例）に規定する余裕金の運用のために締結される同条第一項第五号に規定する生命保険に係る契約
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (3), item (xiii) of the Order are the following contracts:
令第十条第三項第十三号に規定する財務省令で定める契約は、次に掲げる契約とする。
a contract relating to life mutual aid prescribed in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 of the Act on the Farmers Pension Fund, Independent Administrative Agency;
独立行政法人農業者年金基金法第四十三条に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令第九条第一項第四号に規定する生命共済に係る契約
a contract of mutual aid concluded pursuant to Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act;
国民年金法第百二十八条第三項又は第百三十七条の十五第四項の規定により締結される共済の契約
a contract concluded pursuant to Article 25, paragraph (4) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 of that Act) that relates to life mutual aid prescribed in Article 23, paragraph (1), item (iv) of that Act.
確定拠出年金法第二十五条第四項（同法第七十三条において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号に規定する生命共済に係る契約