Article 217Scope of Corporations That Contribute Significantly to the Promotion of Public Interest
第二百十七条(公益の増進に著しく寄与する法人の範囲)
The corporations specified by Cabinet Order as prescribed in Article 78, paragraph (2), item (iii) (Donation Deduction) of the Act are the following corporations:
法第七十八条第二項第三号(寄附金控除)に規定する政令で定める法人は、次に掲げる法人とする。
incorporated administrative agencies;
独立行政法人
a local incorporated administrative agency prescribed in Article 2, paragraph (1) (Definitions) of the Local Independent Administrative Agency Act (Act No. 118 of 2003) whose main purpose is the business listed in Article 21, item (i) or items (iii) through (vi) (Scope of Business) of that Act (in the case of the business listed in item (iii) of that Article, limited to the operation of the business listed in (h) of that item, and in the case of the business listed in item (vi) of that Article, limited to the establishment and management of the facilities listed in Article 6, item (i) or (iii) (Scope of Public Facilities) of the Order for Enforcement of the Local Independent Administrative Agency Act (Cabinet Order No. 486 of 2003));
地方独立行政法人法(平成十五年法律第百十八号)第二条第一項(定義)に規定する地方独立行政法人で同法第二十一条第一号又は第三号から第六号まで(業務の範囲)に掲げる業務(同条第三号に掲げる業務にあつては同号チに掲げる事業の経営に、同条第六号に掲げる業務にあつては地方独立行政法人法施行令(平成十五年政令第四百八十六号)第六条第一号又は第三号(公共的な施設の範囲)に掲げる施設の設置及び管理に、それぞれ限るものとする。)を主たる目的とするもの
the Japan Institute for Health Security, the Japan Safe Driving Center, the Japan Legal Support Center, the Promotion and Mutual Aid Corporation for Private Schools of Japan, the Japanese Red Cross Society and the Fukushima Institute for Research, Education and Innovation;
国立健康危機管理研究機構、自動車安全運転センター、日本司法支援センター、日本私立学校振興・共済事業団、日本赤十字社及び福島国際研究教育機構
incorporated public interest associations and incorporated public interest foundations;
公益社団法人及び公益財団法人
an incorporated educational institution prescribed in Article 3 (Definitions) of the Private Schools Act (Act No. 270 of 1949) whose main purpose is the establishment of schools (meaning schools prescribed in Article 1 (Definitions) of the School Education Act and certified integrated centers for early childhood education and care prescribed in Article 2, paragraph (7) (Definitions) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006); the same applies hereinafter in this item), or the establishment of schools and specialized training colleges (meaning specialized training colleges prescribed in Article 124 (Specialized Training Colleges) of the School Education Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item) or miscellaneous schools (meaning miscellaneous schools prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of that Act that are specified by Ministry of Finance Order; the same applies hereinafter in this item), or a corporation established pursuant to Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act whose main purpose is the establishment of specialized training colleges or miscellaneous schools;
私立学校法(昭和二十四年法律第二百七十号)第三条(定義)に規定する学校法人で学校(学校教育法第一条(定義)に規定する学校及び就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律(平成十八年法律第七十七号)第二条第七項(定義)に規定する幼保連携型認定こども園をいう。以下この号において同じ。)の設置若しくは学校及び専修学校(学校教育法第百二十四条(専修学校)に規定する専修学校で財務省令で定めるものをいう。以下この号において同じ。)若しくは各種学校(学校教育法第百三十四条第一項(各種学校)に規定する各種学校で財務省令で定めるものをいう。以下この号において同じ。)の設置を主たる目的とするもの又は私立学校法第百五十二条第五項(私立専修学校等)の規定により設立された法人で専修学校若しくは各種学校の設置を主たる目的とするもの
social welfare corporations;
社会福祉法人
offenders rehabilitation corporations.
更生保護法人
Read this with the articles around it
miscellaneous schoolmachine translation
「各種学校」
A miscellaneous school as defined in Article 134, paragraph (1) of the School Education Act, limited to those a Ministry of Finance Order (財務省令) specifies; Article 217, paragraph (1), item (iv) uses it to describe the school corporations and other corporations, mainly set up to run such schools, to which a donation counts for the deduction for donations.
Defined inArticle 217, paragraph (1), item (iv)· applies only in this item
schoolmachine translation
「学校」
In Article 217, paragraph (1), item (iv), a school as defined in Article 1 of the School Education Act, or an integrated center for early childhood education and care (幼保連携型認定こども園) as defined in Article 2, paragraph (7) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children.
Defined inArticle 217, paragraph (1), item (iv)· applies only in this item
specialized training collegemachine translation
「専修学校」
A specialized training college as defined in Article 124 of the School Education Act, limited to those a Ministry of Finance Order (財務省令) specifies; Article 217, paragraph (1), item (iv) uses it to describe the school corporations and other corporations, mainly set up to run such schools, to which a donation counts for the deduction for donations.
Defined inArticle 217, paragraph (1), item (iv)· applies only in this item