# 印紙税法 / Stamp Tax Act — 別表第二 (Appended Table 2) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/appdx-2. 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: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号 - English title "Stamp Tax Act": Ministry of Justice translation database, which lists the title - 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: 別表第二 (Appended Table 2)（非課税法人の表） — address `appdx-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/appdx-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/appdx-2 - 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. --- ## 別表第二（非課税法人の表） （第五条、附則第九条の二関係） appdx-2 · https://japanlaw.org/en/stamp-tax-act/appdx-2 · https://japanlaw.org/l/342AC0000000023/appdx-2 名称 根拠法 沖縄振興開発金融公庫 沖縄振興開発金融公庫法（昭和四十七年法律第三十一号） 株式会社国際協力銀行 会社法及び株式会社国際協力銀行法（平成二十三年法律第三十九号） 株式会社日本政策金融公庫 会社法及び株式会社日本政策金融公庫法（平成十九年法律第五十七号） 株式会社日本貿易保険 会社法及び貿易保険法（昭和二十五年法律第六十七号） 漁業信用基金協会 中小漁業融資保証法（昭和二十七年法律第三百四十六号） 軽自動車検査協会 道路運送車両法（昭和二十六年法律第百八十五号） 広域臨海環境整備センター 広域臨海環境整備センター法（昭和五十六年法律第七十六号） 港務局 港湾法（昭和二十五年法律第二百十八号） 国立健康危機管理研究機構 国立健康危機管理研究機構法（令和五年法律第四十六号） 国立大学法人 国立大学法人法（平成十五年法律第百十二号） 市街地再開発組合 都市再開発法（昭和四十四年法律第三十八号） 自動車安全運転センター 自動車安全運転センター法（昭和五十年法律第五十七号） 住宅街区整備組合 大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号） 消防団員等公務災害補償等共済基金 消防団員等公務災害補償等責任共済等に関する法律（昭和三十一年法律第百七号） 信用保証協会 信用保証協会法（昭和二十八年法律第百九十六号） 大学共同利用機関法人 国立大学法人法 地方公共団体金融機構 地方公共団体金融機構法（平成十九年法律第六十四号） 地方公共団体情報システム機構 地方公共団体情報システム機構法（平成二十五年法律第二十九号） 地方公務員災害補償基金 地方公務員災害補償法（昭和四十二年法律第百二十一号） 地方住宅供給公社 地方住宅供給公社法（昭和四十年法律第百二十四号） 地方税共同機構 地方税法（昭和二十五年法律第二百二十六号） 地方道路公社 地方道路公社法（昭和四十五年法律第八十二号） 地方独立行政法人 地方独立行政法人法（平成十五年法律第百十八号） 中小企業団体中央会 中小企業等協同組合法（昭和二十四年法律第百八十一号） 独立行政法人（その資本金の額若しくは出資の金額の全部が国若しくは地方公共団体の所有に属しているもの又はこれに類するもののうち、財務大臣が指定をしたものに限る。） 独立行政法人通則法（平成十一年法律第百三号）及び同法第一条第一項（目的等）に規定する個別法 独立行政法人農林漁業信用基金 独立行政法人農林漁業信用基金法（平成十四年法律第百二十八号） 土地開発公社 公有地の拡大の推進に関する法律（昭和四十七年法律第六十六号） 土地改良区 土地改良法（昭和二十四年法律第百九十五号） 土地改良区連合 土地改良事業団体連合会 土地区画整理組合 土地区画整理法（昭和二十九年法律第百十九号） 日本学術会議 日本学術会議法（令和七年法律第七十号） 日本勤労者住宅協会 日本勤労者住宅協会法（昭和四十一年法律第百三十三号） 日本下水道事業団 日本下水道事業団法（昭和四十七年法律第四十一号） 日本司法支援センター 総合法律支援法（平成十六年法律第七十四号） 日本赤十字社 日本赤十字社法（昭和二十七年法律第三百五号） 日本中央競馬会 日本中央競馬会法（昭和二十九年法律第二百五号） 日本年金機構 日本年金機構法（平成十九年法律第百九号） 農業信用基金協会 農業信用保証保険法（昭和三十六年法律第二百四号） 福島国際研究教育機構 福島復興再生特別措置法（平成二十四年法律第二十五号） 防災街区整備事業組合 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号） 放送大学学園 放送大学学園法（平成十四年法律第百五十六号） Name Governing Act Okinawa Development Finance Corporation Okinawa Development Finance Corporation Act (Act No. 31 of 1972) Japan Bank for International Cooperation Companies Act and Japan Bank for International Cooperation Act (Act No. 39 of 2011) Japan Finance Corporation Companies Act and Japan Finance Corporation Act (Act No. 57 of 2007) Nippon Export and Investment Insurance Companies Act and International Trade and Investment Insurance Act (Act No. 67 of 1950) Fishing Industry Credit Guarantee Fund Association Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952) Light Motor Vehicle Inspection Organization Road Transport Vehicle Act (Act No. 185 of 1951) Bay Area Marine and Environment Consolidation Center Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981) Port Authority Port and Harbour Act (Act No. 218 of 1950) Japan Institute for Health Security Act on Japan Institute for Health Security (Act No. 46 of 2023) National University Corporation National University Corporation Act (Act No. 112 of 2003) Urban Redevelopment Association Urban Renewal Act (Act No. 38 of 1969) Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975) Housing Block Improvement Association Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975) Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956) Credit Guarantee Association Credit Guarantee Association Act (Act No. 196 of 1953) Inter-University Research Institute Corporation National University Corporation Act Japan Finance Organization for Municipalities Act on the Japan Finance Organization for Municipalities (Act No. 64 of 2007) Japan Agency for Local Authority Information Systems Act on the Japan Agency for Local Authority Information Systems (Act No. 29 of 2013) Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967) Local Housing Corporation Local Housing Corporation Act (Act No. 124 of 1965) Local Tax Joint Organization Local Tax Act (Act No. 226 of 1950) Local Road Public Corporation Local Road Public Corporation Act (Act No. 82 of 1970) Local Independent Administrative Agency Local Independent Administrative Agency Act (Act No. 118 of 2003) Central Association of Small and Medium-Sized Enterprise Organizations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) Incorporated administrative agency (limited to one, among those the whole of whose capital or contribution is owned by the national government or a local government or those similar thereto, that has been designated by the Minister of Finance) Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and the individual Acts prescribed in Article 1, paragraph (1) (Purpose, etc.) of that Act Agriculture, Forestry and Fisheries Credit Foundation, Independent Administrative Agency Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency (Act No. 128 of 2002) Land Development Corporation Act on Advancement of Expansion of Public Lands (Act No. 66 of 1972) Land Improvement District Land Improvement Act (Act No. 195 of 1949) Federation of Land Improvement Districts Federation of Land Improvement Project Organizations Land Readjustment Association Land Readjustment Act (Act No. 119 of 1954) Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025) Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966) Japan Sewerage Works Agency Act on the Japan Sewerage Works Agency (Act No. 41 of 1972) Japan Legal Support Center Comprehensive Legal Support Act (Act No. 74 of 2004) Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952) Japan Racing Association Japan Racing Association Act (Act No. 205 of 1954) Japan Pension Organization Japan Pension Organization Act (Act No. 109 of 2007) Agriculture Credit Guarantee Fund Association Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) Fukushima Institute for Research, Education and Innovation Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) Disaster Control District Improvement Project Association Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) The Open University of Japan Foundation Act on the Open University of Japan (Act No. 156 of 2002) machine translation, not official --- ## Cites - appdx-2: 同法第一条第一項 → e-Gov law 411AC0000000103, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 第五条第一項第二号（非課税文書） — https://japanlaw.org/en/stamp-tax-act/art-5/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-5/par-1/item-2 - 印紙税法 附則第九条の二第一項（農業協同組合中央会の特例） — https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-9-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2/par-1 - 印紙税法 附則第七十二条第一項（印紙税法の一部改正に伴う経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-4271-63/art-72/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4271-63/art-72/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), retrieved 2026-11-04 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch stamp-tax-act-20261104T155636-020, translated 2026-11-05 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04