# 地方税法 / Local Tax Act — 第二百九十六条 (Article 296) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-296. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local 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: 第二百九十六条 (Article 296)（個人以外の者の市町村民税の非課税の範囲） — address `art-296` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-296 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-296 - 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. --- ### 第二百九十六条（個人以外の者の市町村民税の非課税の範囲） — Scope of Exemption from Municipal Inhabitant Tax for Persons Other than Individuals caption: machine translation, not official art-296 · https://japanlaw.org/ja/local-tax-act/art-296 · https://japanlaw.org/l/325AC0000000226/art-296 **第一項** 市町村は、次に掲げる者に対しては、市町村民税の均等割を課することができない。ただし、第二号に掲げる者が収益事業を行う場合は、この限りでない。 art-296/par-1 · https://japanlaw.org/ja/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 A municipality may not impose the per capita levy of municipal inhabitant tax on the following persons; provided, however, that this does not apply where a person listed in item (ii) conducts a profit-making business. machine translation, not official **一** 国、非課税独立行政法人、国立大学法人等、日本年金機構、国立健康危機管理研究機構、都道府県、市町村、特別区、地方公共団体の組合、財産区、合併特例区、地方独立行政法人、港湾法の規定による港務局、土地改良区及び土地改良区連合、水害予防組合及び水害予防組合連合、土地区画整理組合並びに独立行政法人郵便貯金簡易生命保険管理・郵便局ネットワーク支援機構 art-296/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-296/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-1 the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Japan Institute for Health Security, prefectures, municipalities, special wards, unions of local governments, property wards, special merger districts, local incorporated administrative agencies, port authorities under the provisions of the Port and Harbour Act, land improvement districts and federations of land improvement districts, flood prevention associations and federations of flood prevention associations, land readjustment associations, and the Management and Support Organization for Postal Savings, Postal Life Insurance and Post Offices Network; machine translation, not official **二** 日本赤十字社、社会福祉法人、更生保護法人、宗教法人、学校法人、私立学校法第百五十二条第五項の法人、労働組合法による労働組合、職員団体等に対する法人格の付与に関する法律第二条第五項に規定する法人である職員団体等、漁船保険組合、漁業信用基金協会、漁業共済組合及び漁業共済組合連合会、信用保証協会、農業共済組合及び農業共済組合連合会、農業協同組合連合会（医療法第三十一条に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定めるものに限る。）、中小企業団体中央会、国民健康保険組合及び国民健康保険団体連合会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会、地方公務員共済組合連合会、日本私立学校振興・共済事業団、公益社団法人又は公益財団法人で博物館法第二条第一項の博物館を設置することを主たる目的とするもの又は学術の研究を目的とするもの並びに政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等 art-296/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 the Japanese Red Cross Society, social welfare corporations, offenders rehabilitation corporations, religious corporations, incorporated educational institutions, corporations set forth in Article 152, paragraph (5) of the Private Schools Act, labor unions under the Labor Union Act, officials organizations, etc. that are corporations prescribed in Article 2, paragraph (5) of the Act on Granting of Juridical Personality to Officials Organizations, etc., fishing vessel insurance associations, fisheries credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, credit guarantee associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, federations of agricultural cooperatives (limited to those that establish hospitals or clinics falling under the public medical institutions prescribed in Article 31 of the Medical Care Act and that are specified by Cabinet Order), federations of small business associations, National Health Insurance Societies and Federations of National Health Insurance Associations, the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel, the Pension Fund Association for Local Government Officials, the Promotion and Mutual Aid Corporation for Private Schools of Japan, incorporated public interest associations or incorporated public interest foundations whose principal purpose is to establish a museum under Article 2, paragraph (1) of the Museum Act or that have as their purpose academic research, and political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants. machine translation, not official **第二項** 市町村は、前項各号に掲げる者に対しては、市町村民税の法人税割を課することができない。ただし、同項第二号に掲げる者が収益事業又は法人課税信託の引受けを行う場合は、この限りでない。 art-296/par-2 · https://japanlaw.org/ja/local-tax-act/art-296/par-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-2 A municipality may not impose the corporation tax levy of municipal inhabitant tax on the persons listed in the items of the preceding paragraph; provided, however, that this does not apply where a person listed in item (ii) of that paragraph conducts a profit-making business or undertakes a trust subject to corporate taxation. machine translation, not official **第三項** 前二項の収益事業の範囲は、政令で定める。 art-296/par-3 · https://japanlaw.org/ja/local-tax-act/art-296/par-3 · https://japanlaw.org/l/325AC0000000226/art-296/par-3 The scope of the profit-making businesses referred to in the preceding two paragraphs is specified by Cabinet Order. machine translation, not official --- ## Cites - art-296/par-1: 第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 - art-296/par-1/item-2: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection - art-296/par-1/item-2: 職員団体等に対する法人格の付与に関する法律第二条第五項 → e-Gov law 353AC0000000080, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-296/par-1/item-2: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31 - art-296/par-1/item-2: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-296/par-2: 前項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/ja/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 - art-296/par-2: 同項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 - art-296/par-3: 前二項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/ja/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 - art-296/par-3: 前二項 → 地方税法 第二百九十六条第二項 (Article 296, paragraph (2)), art-296/par-2 — https://japanlaw.org/ja/local-tax-act/art-296/par-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-2 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 地方税法 第二百九十四条第六項（市町村民税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-294/par-6 · https://japanlaw.org/l/325AC0000000226/art-294/par-6 - 地方税法 第二百九十四条第七項（市町村民税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-294/par-7 · https://japanlaw.org/l/325AC0000000226/art-294/par-7 - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-1 - 地方税法 第二百九十六条第一項（個人以外の者の市町村民税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 - 地方税法 第二百九十六条第二項（個人以外の者の市町村民税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-296/par-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-2 - 地方税法 第二百九十六条第三項（個人以外の者の市町村民税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-296/par-3 · https://japanlaw.org/l/325AC0000000226/art-296/par-3 - 地方税法 第三百十二条第一項（法人の均等割の税率） — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - 地方税法 附則第七条の五第一項（法人の道府県民税及び市町村民税の非課税） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5/par-1 - 地方税法 附則第四十一条第一項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-1 - 地方税法 附則第三十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-33/par-1 - 地方税法 附則第九条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-9/par-1 - 地方税法 附則第七条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-2 - 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-5 - 地方税法 附則第百三十条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4081-82/art-130/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82/art-130/par-1 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第五十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-63/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-105, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27