The financial institutions or other persons that accept Deposits and Savings or undertake trusts, financial instruments business operators, or registered financial institutions specified by Cabinet Order prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Act are the following:
法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する政令で定める金融機関その他の預貯金の受入れ若しくは信託の引受けをする者、金融商品取引業者又は登録金融機関は、次に掲げる者とする。
banks, trust companies (limited to those that have obtained a license under Article 3 (License of Trust Companies) or Article 53, paragraph (1) (License of Foreign Trust Companies) of the Trust Business Act (Act No. 154 of 2004)), shinkin banks, federations of shinkin banks, labor banks, federations of labor banks, credit cooperatives, federations of credit cooperatives (meaning cooperative federations that conduct the business under Article 9-9, paragraph (1), item (i) (Federations of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949); the same applies hereinafter in this Section), the Norinchukin Bank and the Shoko Chukin Bank, Ltd., and agricultural cooperatives, federations of agricultural cooperatives, fishery cooperatives, federations of fishery cooperatives, fishery processing cooperatives, and federations of fishery processing cooperatives that accept savings;
銀行、信託会社（信託業法（平成十六年法律第百五十四号）第三条（信託会社の免許）又は第五十三条第一項（外国信託会社の免許）の免許を受けたものに限る。）、信用金庫、信用金庫連合会、労働金庫、労働金庫連合会、信用協同組合、信用協同組合連合会（中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会をいう。以下この節において同じ。）、農林中央金庫及び株式会社商工組合中央金庫並びに貯金の受入れをする農業協同組合、農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会
a person who, pursuant to the provisions of Article 18 (Management of Savings, etc.) of the Labor Standards Act or Article 34 (Management of Savings, etc.) of the Mariners Act, manages, upon entrustment from them, the savings of a worker or mariner prescribed in those provisions;
労働基準法第十八条（貯蓄金の管理等）又は船員法第三十四条（貯蓄金の管理等）の規定によりこれらの規定に規定する労働者又は船員の貯蓄金をその委託を受けて管理する者
a person who, pursuant to the provisions of Article 98 (Welfare Services) of the National Public Officers Mutual Aid Association Act or Article 112, paragraph (1) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act, accepts the savings of association members prescribed in those provisions, or a person who, pursuant to the provisions of Article 26, paragraph (1) (Welfare Services) of the Private School Personnel Mutual Aid Association Act, accepts the savings of members prescribed in that paragraph;
国家公務員共済組合法第九十八条（福祉事業）若しくは地方公務員等共済組合法第百十二条第一項（福祉事業）の規定によりこれらの規定に規定する組合員の貯金の受入れをする者又は私立学校教職員共済法第二十六条第一項（福祉事業）の規定により同項に規定する加入者の貯金の受入れをする者
a financial instruments business operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to a person who conducts type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act);
金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）
a life insurance company and a casualty insurance company that have received registration under Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act.
金融商品取引法第三十三条の二（金融機関の登録）の登録を受けた生命保険会社及び損害保険会社
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federation of credit cooperativesmachine translation
「信用協同組合連合会」
A federation of cooperatives that carries on the business set out in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act.
Defined inArticle 32, paragraph (1), item (i)· applies only in this section