Article 72-5Scope of Income Exempt from Enterprise Tax of Corporations, etc.
第七十二条の五（法人の事業税の非課税所得等の範囲）
A prefecture may not impose enterprise tax on the income or revenue from the business of any of the following corporations, other than that relating to profit-making business:
道府県は、次に掲げる法人の事業の所得又は収入金額で収益事業に係るもの以外のものに対しては、事業税を課することができない。
incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act;
法人税法別表第二に規定する独立行政法人
the Japanese Red Cross Society, medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) of the Medical Care Act), chambers of commerce and industry and the Japan Chamber of Commerce and Industry, societies of commerce and industry and federations of societies of commerce and industry, the Central Industrial Accident Prevention Association and industrial accident prevention associations, the Seafarers' Accident Prevention Association, incorporated public interest associations and incorporated public interest foundations, general incorporated associations (limited to those falling under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (limited to those falling under non-profit corporations), social welfare corporations, offenders rehabilitation corporations, religious corporations, incorporated educational institutions and corporations set forth in Article 152, paragraph (5) of the Private Schools Act, vocational training corporations, the Central Vocational Ability Development Association and prefectural vocational ability development associations, and workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) of the Workers' Cooperatives Act (Act No. 78 of 2020));
日本赤十字社、医療法人（医療法第四十二条の二第一項に規定する社会医療法人に限る。）、商工会議所及び日本商工会議所、商工会及び商工会連合会、中央労働災害防止協会及び労働災害防止協会、船員災害防止協会、公益社団法人及び公益財団法人、一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものに限る。）及び一般財団法人（非営利型法人に該当するものに限る。）、社会福祉法人、更生保護法人、宗教法人、学校法人及び私立学校法第百五十二条第五項の法人、職業訓練法人、中央職業能力開発協会及び都道府県職業能力開発協会並びに労働者協同組合（労働者協同組合法（令和二年法律第七十八号）第九十四条の三第二号に規定する特定労働者協同組合に限る。）
bar associations and the Japan Federation of Bar Associations, the Japan Patent Attorneys Association, judicial scriveners' associations and the Japan Federation of Judicial Scriveners' Associations, land and house investigators' associations and the Japan Federation of Land and House Investigators' Associations, administrative scriveners' associations and the Japan Federation of Administrative Scriveners' Associations, the Japanese Institute of Certified Public Accountants, certified public tax accountants' associations and the Japan Federation of Certified Public Tax Accountants' Associations, labor and social security attorneys' associations and the Japan Federation of Labor and Social Security Attorney's Associations, and pilots' associations and the Japan Federation of Pilots' Associations prescribed in the Pilotage Act (Act No. 121 of 1949);
弁護士会及び日本弁護士連合会、日本弁理士会、司法書士会及び日本司法書士会連合会、土地家屋調査士会及び日本土地家屋調査士会連合会、行政書士会及び日本行政書士会連合会、日本公認会計士協会、税理士会及び日本税理士会連合会、社会保険労務士会及び全国社会保険労務士会連合会並びに水先法（昭和二十四年法律第百二十一号）に規定する水先人会及び日本水先人会連合会
labor unions that are corporations, and officials organizations, etc. that are corporations under the Act on Granting of Juridical Personality to Officials Organizations, etc.;
法人である労働組合及び職員団体等に対する法人格の付与に関する法律に基づく法人である職員団体等
Changes by (Act No. 74 of 2025)
fishing vessel insurance associations, fishery credit fund associations, credit guarantee associations, agricultural credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, federations of land improvement project organizations, federations of agricultural cooperatives (limited to those that establish hospitals or clinics falling under the public medical institutions prescribed in Article 31 of the Medical Care Act and that are specified by Cabinet Order; referred to as "specified federations of agricultural cooperatives" in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)), federations of small business associations, sake brewers' associations and federations of sake brewers' associations, the Central Association of Sake Brewers' Associations, liquor retailers' associations and federations of liquor retailers' associations, the Central Association of Liquor Retailers' Associations, commerce and industry associations and federations of commerce and industry associations that are associations without capital contributions, environmental sanitation trade associations and federations of environmental sanitation trade associations that are associations without capital contributions, exporters' associations and importers' associations that are associations without capital contributions, National Health Insurance Societies and Federations of National Health Insurance Associations, the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel, the Pension Fund Association for Local Government Officials, the Fund for Local Government Employees' Accident Compensation, the Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters, the Promotion and Mutual Aid Corporation for Private Schools of Japan, corporate pension funds and the Pension Fund Association prescribed in the Defined-Benefit Corporate Pension Act, the Coal Mining Pension Fund, national pension funds and the National Pension Fund Association, the Deposit Insurance Corporation of Japan, the Agricultural and Fishery Co-operative Savings Insurance Corporation, the Policyholders Protection Corporation, Investor Protection Funds, the consignor protection fund, the Nuclear Damage Compensation and Decommissioning Facilitation Corporation, and workers' asset formation funds;
漁船保険組合、漁業信用基金協会、信用保証協会、農業信用基金協会、漁業共済組合及び漁業共済組合連合会、農業共済組合及び農業共済組合連合会、土地改良事業団体連合会、農業協同組合連合会（医療法第三十一条に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定めるものに限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）、中小企業団体中央会、酒造組合及び酒造組合連合会、酒造組合中央会、酒販組合及び酒販組合連合会、酒販組合中央会、非出資組合である商工組合及び商工組合連合会、非出資組合である生活衛生同業組合及び生活衛生同業組合連合会、非出資組合である輸出組合及び輸入組合、国民健康保険組合及び国民健康保険団体連合会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会、地方公務員共済組合連合会、地方公務員災害補償基金、消防団員等公務災害補償等共済基金、日本私立学校振興・共済事業団、企業年金基金及び確定給付企業年金法に規定する企業年金連合会、石炭鉱業年金基金、国民年金基金及び国民年金基金連合会、預金保険機構、農水産業協同組合貯金保険機構、保険契約者保護機構、投資者保護基金、委託者保護基金、原子力損害賠償・廃炉等支援機構並びに勤労者財産形成基金
urban redevelopment associations, housing block improvement associations, debt adjustment associations, and disaster-prevention block improvement project associations;
市街地再開発組合、住宅街区整備組合、負債整理組合及び防災街区整備事業組合
Changes on (Act No. 60 of 2024)
non-life insurance rating organizations, the National Association of Local Racing, the High Pressure Gas Safety Institute of Japan, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety Techniques Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Technical Intern Training, the Japan Workers' Housing Association, the Wide-Area Coastal Environmental Improvement Center, the Nuclear Waste Management Organization of Japan, the Organization for Cross-regional Coordination of Transmission Operators, Japan, the Spent Fuel Reprocessing and Decommissioning Facilitation Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Safe Driving Center, the Japan Financial Literacy and Education Corporation, the GX Acceleration Agency, and the Science Council of Japan;
損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人技能実習機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構及び日本学術会議
management association corporations and housing complex management association corporations, and condominium revitalization associations, condominium sale associations, condominium demolition associations and site division associations;
管理組合法人及び団地管理組合法人並びにマンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合
authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act;
地方自治法第二百六十条の二第七項に規定する認可地縁団体
political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants;
政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等
a specified non-profit corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities.
特定非営利活動促進法第二条第二項に規定する特定非営利活動法人
A prefecture may not impose the enterprise tax on income from the business of an association or foundation without juridical personality, other than income relating to a profit-making business.
道府県は、人格のない社団等の事業の所得で収益事業に係るもの以外のものに対しては、事業税を課することができない。
A corporation listed in the items of paragraph (1) and an association or foundation without juridical personality must keep accounts of income or revenues relating to a profit-making business separately from accounts of income or revenues relating to a business other than a profit-making business.
第一項各号に掲げる法人及び人格のない社団等は、収益事業に係る所得又は収入金額に関する経理を、収益事業以外の事業に係る所得又は収入金額に関する経理と区分して行わなければならない。
The scope of the profit-making businesses referred to in paragraphs (1) and (2) is specified by Cabinet Order.
Read this with the articles around it
non-profit corporationmachine translation
「非営利型法人」
A non-profit corporation as defined in Article 2, item 9-2 of the Corporation Tax Act: a general incorporated association or general incorporated foundation (一般社団法人, 一般財団法人), other than a public interest one, that either does not aim to make profits from its business or distribute them, or runs a business for its members' common benefit funded by their membership fees, in either case with a properly run organization as a Cabinet Order (政令) sets.
Defined inArticle 72-5, paragraph (1), item (ii)· applies only in this item
specified federation of agricultural cooperativesmachine translation
「特定農業協同組合連合会」
For the enterprise tax (事業税), a federation of agricultural cooperatives (農業協同組合連合会) that runs a hospital or clinic which is a public medical institution under Article 31 of the Medical Care Act, of a kind a Cabinet Order (政令) sets; Articles 72-23, paragraph 2 and 72-24-7, paragraph 7 treat it apart from the other bodies Article 72-5, paragraph 1, item 5 lists.
Short name set inArticle 72-5, paragraph (1), item (v)· applies only in this provision and in Article 72-23, paragraph (2); and Article 72-24-7, paragraph (7)
health insurance society
健康保険組合
A corporation that runs the health insurance of the insured persons who are its members; it and the Japan Health Insurance Association (全国健康保険協会) are the two insurers of health insurance (Health Insurance Act, Articles 4, 6 and 9). It is made up of the employers of the workplaces it covers, the insured persons they employ and its insured persons with optional and continued coverage (Article 8). An employer that regularly employs at least the number of insured persons a Cabinet Order (政令) sets, or employers that reach that number together, may set one up: they draw up its constitution (規約) with the consent of at least half of the insured persons at each workplace concerned, and obtain the authorization of the Minister of Health, Labour and Welfare (Articles 11 and 12).
Written by AI using Health Insurance Act, Arts. 4, 6, 8, 9, 11, 12 as a reference.