# 法人税法 / Corporation Tax Act — 別表第三 (Appended Table 3)
- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — 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: 別表第三 (Appended Table 3)（協同組合等の表） — address `appdx-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/appdx-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/appdx-3
- Every provision below carries its address and both URLs 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.
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## 別表第三（協同組合等の表） （第二条、附則第十九条の二関係）
appdx-3 · https://japanlaw.org/en/corporation-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000034/appdx-3
名称 根拠法
共済水産業協同組合連合会 水産業協同組合法（昭和二十三年法律第二百四十二号）
漁業協同組合
漁業協同組合連合会
漁業生産組合（当該組合の事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
商工組合（組合員に出資をさせるものに限る。） 中小企業団体の組織に関する法律
商工組合連合会（会員に出資をさせるものに限る。）
商店街振興組合 商店街振興組合法（昭和三十七年法律第百四十一号）
商店街振興組合連合会
消費生活協同組合 消費生活協同組合法（昭和二十三年法律第二百号）
消費生活協同組合連合会
信用金庫 信用金庫法（昭和二十六年法律第二百三十八号）
信用金庫連合会
森林組合 森林組合法（昭和五十三年法律第三十六号）
森林組合連合会
水産加工業協同組合 水産業協同組合法
水産加工業協同組合連合会
生活衛生同業組合（組合員に出資をさせるものに限る。） 生活衛生関係営業の運営の適正化及び振興に関する法律
生活衛生同業組合連合会（会員に出資をさせるものに限る。）
生活衛生同業小組合
生産森林組合（当該組合の事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。） 森林組合法
船主相互保険組合 船主相互保険組合法（昭和二十五年法律第百七十七号）
たばこ耕作組合 たばこ耕作組合法（昭和三十三年法律第百三十五号）
中小企業等協同組合（企業組合を除く。） 中小企業等協同組合法
内航海運組合 内航海運組合法（昭和三十二年法律第百六十二号）
内航海運組合連合会
農業協同組合 農業協同組合法
農業協同組合連合会（別表第二の農業協同組合連合会の項に規定する財務大臣が指定をしたものを除く。）
農事組合法人（農業協同組合法第七十二条の十第一項第二号（農業の経営）の事業を行う農事組合法人でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
農林中央金庫 農林中央金庫法（平成十三年法律第九十三号）
輸出組合（組合員に出資をさせるものに限る。） 輸出入取引法
輸出水産業組合 輸出水産業の振興に関する法律（昭和二十九年法律第百五十四号）
輸入組合（組合員に出資をさせるものに限る。） 輸出入取引法
労働金庫 労働金庫法（昭和二十八年法律第二百二十七号）
労働金庫連合会
労働者協同組合連合会 労働者協同組合法
Name Governing law
Federations of mutual aid fishery cooperatives Fishery Industry Cooperative Act (Act No. 242 of 1948)
Fishery cooperatives
Federations of fishery cooperatives
Fishery production associations (excluding those that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in the business of the association)
Commercial and industrial associations (limited to those that have their partners make capital contributions) Act on the Organization of Small and Medium-sized Enterprise Association
Federations of commercial and industrial associations (limited to those that have their members make capital contributions)
Shopping district promotion associations Shopping District Promotion Association Act (Act No. 141 of 1962)
Federations of shopping district promotion associations
Consumer cooperatives Consumer Cooperatives Act (Act No. 200 of 1948)
Federations of consumer cooperatives
Shinkin banks Shinkin Bank Act (Act No. 238 of 1951)
Federations of shinkin banks
Forestry cooperatives Forestry Cooperative Act (Act No. 36 of 1978)
Federations of forestry cooperatives
Fishery processing cooperatives Fishery Industry Cooperative Act
Federations of fishery processing cooperatives
Environmental health industry associations (limited to those that have their partners make capital contributions) Act on Coordination and Improvement of Environmental Health Industry
Federations of environmental health industry associations (limited to those that have their members make capital contributions)
Small environmental health industry associations
Forestry production cooperatives (excluding those that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in the business of the cooperative) Forestry Cooperative Act
Ship owners' mutual insurance unions Ship Owner's Mutual Insurance Union Act (Act No. 177 of 1950)
Tobacco growers' associations Tobacco Growers' Association Act (Act No. 135 of 1958)
Small and medium-sized enterprise cooperatives, etc. (excluding enterprise cooperatives) Small and Medium-Sized Enterprise Cooperatives Act
Coastal shipping associations Coastal Shipping Associations Act (Act No. 162 of 1957)
Federations of coastal shipping associations
Agricultural cooperatives Agricultural Co-operatives Act
Federations of agricultural cooperatives (excluding those designated by the Minister of Finance as prescribed in the row for federations of agricultural cooperatives in Appended Table 2)
Agricultural producers' cooperative corporations (excluding agricultural producers' cooperative corporations that conduct the business set forth in Article 72-10, paragraph (1), item (ii) (Agricultural Management) of the Agricultural Co-operatives Act and that pay salaries, wages, bonuses or other remuneration of a similar nature to partners engaged in that business)
Norinchukin Bank Norinchukin Bank Act (Act No. 93 of 2001)
Exporters' associations (limited to those that have their partners make capital contributions) Export and Import Transaction Act
Export fishery associations Export Fisheries Promotion Act (Act No. 154 of 1954)
Importers' associations (limited to those that have their partners make capital contributions) Export and Import Transaction Act
Labor banks Labor Bank Act (Act No. 227 of 1953)
Federations of labor banks
Federations of workers' cooperatives Workers' Cooperatives Act
machine translation, not official
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## Cites
- appdx-3: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- appdx-3: 別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 法人税法 第二条第一項第七号（定義） — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- 租税特別措置法 第六十七条の八第一項（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-150, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08