# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三条 (Article 3)

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三条 (Article 3)（保険料を対価とする役務の提供等から除くものの範囲） — address `art-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 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） — Scope of Items Excluded from the Provision of Services, etc. for Which Premiums Are the Consideration
<sup>caption: machine translation, not official</sup>
<sup>art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3</sup>

**第一項**  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。
<sup>art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1</sup>
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (2), item (v) of the Order are the following contracts:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-2</sup>
  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);
  <sup>machine translation, not official</sup>

  **三**  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
  <sup>art-3/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-3</sup>
  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);
  <sup>machine translation, not official</sup>

  **四**  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
  <sup>art-3/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-4</sup>
  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;
  <sup>machine translation, not official</sup>

  **五**  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
  <sup>art-3/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-5</sup>
  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.
  <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2</sup>
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (3), item (xiii) of the Order are the following contracts:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>art-3/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>art-3/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-2</sup>
  a contract of mutual aid concluded pursuant to Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act;
  <sup>machine translation, not official</sup>

  **三**  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
  <sup>art-3/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

---

## Cites
- art-3/par-1: 令第十条第二項第五号 → 消費税法施行令 第十条第二項第五号 (Article 10, paragraph (2), item (v)), art-10/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-3/par-1/item-1: 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 → e-Gov law 409AC0000000048, 第三十九条 (Article 39), art-39 — not held in this collection
- art-3/par-1/item-1: 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 → e-Gov law 409CO0000000354, 第十六条第一項第三号 (Article 16, paragraph (1), item (iii)), art-16/par-1/item-3 — not held in this collection
- art-3/par-1/item-2: 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 → e-Gov law 414AC0000000127, 第四十三条 (Article 43), art-43 — not held in this collection
- art-3/par-1/item-2: 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 → e-Gov law 415CO0000000343, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-3/par-1/item-3: 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 → 国民年金法 第百二十八条第三項 (Article 128, paragraph (3)), art-128/par-3 — https://japanlaw.org/en/national-pension-act/art-128/par-3 (e-Gov law ID 334AC0000000141)
- art-3/par-1/item-3: 第百三十七条の十五第四項 → 国民年金法 第百三十七条の十五第四項 (Article 137-15, paragraph (4)), art-137-15/par-4 — https://japanlaw.org/en/national-pension-act/art-137-15/par-4 (e-Gov law ID 334AC0000000141)
- art-3/par-1/item-4: 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 → 確定拠出年金法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-25/par-4 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 同法第二十三条第一項第四号 → 確定拠出年金法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-4 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 第五号 → 確定拠出年金法 第二十三条第一項第五号 (Article 23, paragraph (1), item (v)), art-23/par-1/item-5 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-5 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-5: 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 → 中小企業退職金共済法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/sme-retirement-allowance-act/art-77 (e-Gov law ID 334AC0000000160)
- art-3/par-1/item-5: 同条第一項第五号 → 中小企業退職金共済法 第七十七条第一項第五号 (Article 77, paragraph (1), item (v)), art-77/par-1/item-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-77/par-1/item-5 (e-Gov law ID 334AC0000000160)
- art-3/par-2: 令第十条第三項第十三号 → 消費税法施行令 第十条第三項第十三号 (Article 10, paragraph (3), item (xiii)), art-10/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-13 (e-Gov law ID 363CO0000000360)
- art-3/par-2/item-1: 独立行政法人農業者年金基金法第四十三条 → e-Gov law 414AC0000000127, 第四十三条 (Article 43), art-43 — not held in this collection
- art-3/par-2/item-2: 国民年金法第百二十八条第三項 → 国民年金法 第百二十八条第三項 (Article 128, paragraph (3)), art-128/par-3 — https://japanlaw.org/en/national-pension-act/art-128/par-3 (e-Gov law ID 334AC0000000141)
- art-3/par-2/item-2: 第百三十七条の十五第四項 → 国民年金法 第百三十七条の十五第四項 (Article 137-15, paragraph (4)), art-137-15/par-4 — https://japanlaw.org/en/national-pension-act/art-137-15/par-4 (e-Gov law ID 334AC0000000141)
- art-3/par-2/item-3: 確定拠出年金法第二十五条第四項 → 確定拠出年金法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-25/par-4 (e-Gov law ID 413AC0000000088)
- art-3/par-2/item-3: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-3/par-2/item-3: 同法第二十三条第一項第四号 → 確定拠出年金法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-4 (e-Gov law ID 413AC0000000088)

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06