# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十一条の五 (Article 51-5)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第五十一条の五 (Article 51-5)（公共法人等に該当する農業協同組合連合会の要件等） — address `art-51-5`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5
- e-Gov law ID: 340CO0000000096 — 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.

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### 第五十一条の五（公共法人等に該当する農業協同組合連合会の要件等） — Requirements, etc. for Federations of Agricultural Cooperatives Falling Under Public Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-51-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5</sup>

    **第一項**  法別表第一の農業協同組合連合会の項に規定する政令で定める要件は、当該農業協同組合連合会の定款に次に掲げる定めがあることとする。
    <sup>art-51-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1</sup>
    The requirements specified by Cabinet Order prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act are that the articles of incorporation of the federation of agricultural cooperatives contain the following provisions:
    <sup>machine translation, not official</sup>

      **一**  当該農業協同組合連合会の行う事業は、農業協同組合法第十条第一項第十一号（医療に関する施設）に掲げる事業（これに附帯する事業を含む。）又は当該事業及び同項第十二号（老人の福祉に関する施設）に掲げる事業（これらに附帯する事業を含む。）に限る旨の定め
      <sup>art-51-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1/item-1</sup>
      a provision that the business conducted by the federation of agricultural cooperatives is limited to the business listed in Article 10, paragraph (1), item (xi) (Facilities Relating to Medical Care) of the Agricultural Co-operatives Act (including business incidental thereto), or that business and the business listed in item (xii) (Facilities Relating to the Welfare of the Elderly) of that paragraph (including business incidental thereto);
      <sup>machine translation, not official</sup>

      **二**  当該農業協同組合連合会は、剰余金の配当（出資に係るものに限る。）を行わない旨の定め
      <sup>art-51-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1/item-2</sup>
      a provision that the federation of agricultural cooperatives is not to pay dividends of surplus (limited to those on capital contributions);
      <sup>machine translation, not official</sup>

      **三**  当該農業協同組合連合会が解散したときは、その残余財産が国若しくは地方公共団体又は第一号に規定する事業を行う他の農業協同組合連合会に帰属する旨の定め
      <sup>art-51-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1/item-3</sup>
      a provision that, when the federation of agricultural cooperatives is dissolved, its residual assets are to revert to the State, a local government, or another federation of agricultural cooperatives that conducts the business prescribed in item (i).
      <sup>machine translation, not official</sup>

    **第二項**  農業協同組合連合会は、法別表第一の農業協同組合連合会の項に規定する指定を受けようとするときは、その名称及び主たる事務所の所在地、その設置する病院又は診療所の名称及び所在地その他の財務省令で定める事項を記載した申請書に定款の写しその他の財務省令で定める書類を添付し、これを財務大臣に提出しなければならない。
    <sup>art-51-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-2</sup>
    A federation of agricultural cooperatives that seeks to receive the designation prescribed in the row for federations of agricultural cooperatives in Appended Table 1 of the Act must attach a copy of its articles of incorporation and other documents specified by Ministry of Finance Order to a written application stating its name and the location of its principal office, the name and location of the hospitals or clinics it establishes, and other matters specified by Ministry of Finance Order, and submit it to the Minister of Finance.
    <sup>machine translation, not official</sup>

    **第三項**  財務大臣は、法別表第一の農業協同組合連合会の項の規定により農業協同組合連合会を指定したときは、これを告示する。
    <sup>art-51-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-3</sup>
    When the Minister of Finance has designated a federation of agricultural cooperatives pursuant to the row for federations of agricultural cooperatives in Appended Table 1 of the Act, the Minister is to give public notice thereof.
    <sup>machine translation, not official</sup>

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## Cites
- art-51-5/par-1: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)
- art-51-5/par-1/item-1: 農業協同組合法第十条第一項第十一号 → e-Gov law 322AC0000000132, 第十条第一項第十一号 (Article 10, paragraph (1), item (xi)), art-10/par-1/item-11 — not held in this collection
- art-51-5/par-1/item-1: 同項第十二号 → e-Gov law 322AC0000000132, 第十条第一項第十二号 (Article 10, paragraph (1), item (xii)), art-10/par-1/item-12 — not held in this collection
- art-51-5/par-1/item-3: 第一号 → 所得税法施行令 第五十一条の五第一項第一号 (Article 51-5, paragraph (1), item (i)), art-51-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1/item-1
- art-51-5/par-2: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)
- art-51-5/par-3: 法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act/appdx-1 (e-Gov law ID 340AC0000000033)

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第五十一条の五第一項第三号（公共法人等に該当する農業協同組合連合会の要件等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-5/par-1/item-3
- 所得税法施行規則 第十七条第一項（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-17/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十七条第一項第一号（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-17/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十七条第二項（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-17/par-2 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-014, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06