# 印紙税法 / Stamp Tax Act — 別表第三 (Appended Table 3)

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- 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: 別表第三 (Appended Table 3)（非課税文書の表） — address `appdx-3`
- Text: the text as amended with effect from 2029-12-11 (On the day the provisions listed in 附則第一条第十号 of Act No. 87 of 2025 (医療法等の一部を改正する法律) come into force. The exact day is not fixed yet.) — NOT yet in force (revision 20291211_507AC0000000013)
- URL (this text's page, at this provision): https://japanlaw.org/ja/stamp-tax-act/amendments/20291211_507AC0000000013/text/appdx-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/stamp-tax-act/appdx-3
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 別表第三（非課税文書の表） （第五条関係）
<sup>appdx-3 · https://japanlaw.org/ja/stamp-tax-act/amendments/20291211_507AC0000000013/text/appdx-3</sup>

文書名	作成者
国庫金又は地方公共団体の公金の取扱いに関する文書	日本銀行その他法令の規定に基づき国庫金又は地方公共団体の公金の取扱いをする者
清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一項第一号（中央会の事業の範囲の特例）の事業に関する文書	同法第二条第三項（定義）に規定する中央会
独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第一号から第四号まで、第五号ロ及びハ、第六号、第八号（中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項の規定による特定の地域における施設の整備等の業務に限る。）、第十一号、第十三号、第十六号、第十七号並びに第二十二号（地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第十二条の五第一項（独立行政法人中小企業基盤整備機構の行う地域経済牽引事業用地整備促進業務）の規定による助言及び同条第二項の規定による貸付けの業務に限る。）（業務の範囲）に掲げる業務並びに独立行政法人中小企業基盤整備機構法第十五条第二項の業務（同項第七号に掲げる業務を除く。）並びに同法附則第八条（旧繊維法に係る業務の特例）、第八条の二第一項（旧新事業創出促進法に係る業務の特例）及び第八条の四第一項（旧特定産業集積活性化法に係る業務の特例）の業務並びに同法附則第八条の八第一号及び第二号（改正前中小強化法等に係る業務の特例）に掲げる業務に関する文書	独立行政法人中小企業基盤整備機構
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）第二十三条第一項第二号（業務）の業務に関する文書	日本私立学校振興・共済事業団
国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号、第二号及び第十号（業務の範囲等）の業務に関する文書	国立研究開発法人宇宙航空研究開発機構
国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号）第十四条第一項第一号から第四号まで及び第二項から第四項まで（業務の範囲）の業務（同法第十五条第二号（区分経理）に掲げる業務に該当するものを除く。）に関する文書	国立研究開発法人農業・食品産業技術総合研究機構
情報処理の促進に関する法律（昭和四十五年法律第九十号）第四十七条第一項第三号及び第四号（業務の範囲等）の業務に関する文書	独立行政法人情報処理推進機構
国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第三号（業務の範囲）の業務に関する文書	国立研究開発法人海洋研究開発機構
外国人の育成就労の適正な実施及び育成就労外国人の保護に関する法律（平成二十八年法律第八十九号）第八十七条第一項第一号及び第六号（同項第一号の業務に係る業務に限る。）（業務の範囲）の業務に関する文書	外国人育成就労機構
脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）第百十一条第一項第一号から第三号まで、第八号及び第十号（同項第一号から第三号まで及び第八号の業務に係る業務に限る。）（業務の範囲）に掲げる業務に関する文書	脱炭素成長型経済構造移行推進機構
古都における歴史的風土の保存に関する特別措置法（昭和四十一年法律第一号）第十四条第一項第一号（都市緑化支援機構の業務の特例）に掲げる業務として行う同法第十三条第一項（都市緑化支援機構による特定土地保全業務）に規定する対象土地の買入れ及び同法第十四条第一項第四号に掲げる業務として行う同法第十三条第一項に規定する対象土地の譲渡並びに都市緑地法（昭和四十八年法律第七十二号）第七十条第一号（支援機構の業務）に掲げる業務として行う同法第十七条の二第一項（都市緑化支援機構による特定緑地保全業務）に規定する対象土地の買入れ及び同法第七十条第四号に掲げる業務として行う同項に規定する対象土地の譲渡に係る不動産の譲渡に関する契約書	都市緑化支援機構
独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第一号（業務の範囲）に規定する学資の貸与及び支給に係る業務に関する文書	独立行政法人日本学生支援機構、独立行政法人日本学生支援機構の業務の委託を受ける者又は当該業務に係る学資の貸与若しくは支給を受ける者
社会福祉法（昭和二十六年法律第四十五号）第二条第二項第七号（定義）に規定する生計困難者に対して無利子又は低利で資金を融通する事業による貸付金に関する文書	社会福祉法人その他当該資金を融通する者又は当該資金の融通を受ける者
船員保険法（昭和十四年法律第七十三号）又は国民健康保険法（昭和三十三年法律第百九十二号）に定める資金の貸付けに関する文書のうち政令で定めるもの	当該資金の貸付けを受ける者
公衆衛生修学資金貸与法（昭和三十二年法律第六十五号）に定める公衆衛生修学資金の貸与に係る消費貸借に関する契約書	当該修学資金の貸与を受ける者
矯正医官修学資金貸与法（昭和三十六年法律第二十三号）に定める矯正医官修学資金の貸与に係る消費貸借に関する契約書	当該修学資金の貸与を受ける者
母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）に定める資金の貸付けに関する文書	当該資金の貸付けを受ける者
独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第五号及び第六号（業務の範囲）に規定する資金の貸付けに関する文書	独立行政法人自動車事故対策機構又は当該資金の貸付けを受ける者
私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項第三号（福祉事業）の貸付け並びに同項第四号及び第五号（福祉事業）の事業に関する文書	日本私立学校振興・共済事業団又は同法第十四条第一項（加入者）に規定する加入者
国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条第一項第三号（福祉事業）の貸付け並びに同項第四号及び第五号（福祉事業）の事業に関する文書	国家公務員共済組合、国家公務員共済組合連合会又は国家公務員共済組合の組合員
地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項第二号（福祉事業）の貸付け並びに同項第三号及び第四号（福祉事業）の事業に関する文書	地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員共済組合の組合員
医療情報基盤・診療報酬審査支払機構法（昭和二十三年法律第百二十九号）に定める診療報酬の支払及び診療報酬請求書の審査に関する文書	医療情報基盤・診療報酬審査支払機構又は同法第一条（目的）に規定する保険者
自動車損害賠償保障法（昭和三十年法律第九十七号）に定める自動車損害賠償責任保険に関する保険証券若しくは保険料受取書又は同法に定める自動車損害賠償責任共済に関する共済掛金受取書	保険会社又は同法第六条第二項に規定する組合
国民健康保険法に定める国民健康保険の業務運営に関する文書	国民健康保険組合又は国民健康保険団体連合会
高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項各号（機構の業務）に掲げる業務、同法附則第十一条第一項（病床転換助成事業に係る機構の業務）に規定する業務、地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条各号（機構の業務）に掲げる業務、介護保険法（平成九年法律第百二十三号）第百六十条第一項各号（機構の業務）に掲げる業務、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項各号（基盤機構の業務）に掲げる業務及び子ども・子育て支援法（平成二十四年法律第六十五号）第七十一条の十五第一項各号（基盤機構の業務）に掲げる業務に関する文書	医療情報基盤・診療報酬審査支払機構
国民年金法（昭和三十四年法律第百四十一号）第百二十八条第一項（基金の業務）又は第百三十七条の十五第一項（連合会の業務）に規定する給付及び同条第二項第一号（連合会の業務）に掲げる事業並びに確定拠出年金法（平成十三年法律第八十八号）第七十三条（企業型年金に係る規定の準用）において準用する同法第三十三条第三項（支給要件）、第三十七条第三項（支給要件）及び第四十条（支給要件）に規定する給付に関する文書	国民年金基金又は国民年金基金連合会
中小企業退職金共済法（昭和三十四年法律第百六十号）第七条第三項（退職金共済手帳の交付）の退職金共済手帳又は同法第七十条第一項（業務の範囲）に規定する業務のうち、同法第四十四条第四項（掛金）に規定する退職金共済証紙の受払いに関する業務に係る金銭の受取書	同法第二条第六項（定義）に規定する共済契約者又は同法第七十二条第一項（業務の委託）の規定に基づき、独立行政法人勤労者退職金共済機構から退職金共済証紙の受払いに関する業務の委託を受けた金融機関
漁業災害補償法（昭和三十九年法律第百五十八号）第百一条第一項（事務の委託）に規定する事務の委託に関する文書又は同法第百九十六条の三第一号（業務）に定める資金の貸付け若しくは同条第二号（業務）に定める債務の保証に係る消費貸借に関する契約書（漁業共済組合又は漁業共済組合連合会が保存するものを除く。）	漁業共済組合若しくはその組合員又は漁業共済組合連合会
労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）に定める労働保険料その他の徴収金に係る還付金の受取書又は同法第三十三条第一項（労働保険事務組合）の規定による労働保険事務の委託に関する文書	同法の規定による事業主又は同法第三十三条第三項に規定する労働保険事務組合
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）第九条第一号（業務の範囲）に掲げる農業者年金事業に関する文書又は同法附則第六条第一項第一号（業務の特例）に規定する給付に関する文書	独立行政法人農業者年金基金又は同法第十条第一項第二号（業務の委託）に規定する農業協同組合
児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二（連合会の業務）の規定による業務、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務、母子保健法（昭和四十年法律第百四十一号）第二十二条の十四各号（連合会の業務）に掲げる業務、高齢者の医療の確保に関する法律第百五十五条第一項（国保連合会の業務）の規定による業務、介護保険法第百七十六条第一項第一号、第二号及び第四号並びに第二項第三号（連合会の業務）に掲げる業務、健康増進法（平成十四年法律第百三号）第六十七条の十二第一号及び第三号（同条第一号の業務に係る業務に限る。）（連合会の業務）に掲げる業務並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）第九十六条の二（連合会の業務）の規定による業務に関する文書	国民健康保険団体連合会
確定給付企業年金法（平成十三年法律第五十号）第三十条第三項（裁定）に規定する給付又は同法第九十一条の十八第四項第一号（連合会の業務）に掲げる事業及び同法第九十一条の二十四第二項（裁定）に規定する給付に関する文書	企業年金基金又は企業年金連合会
Name of Document	Preparer
Documents concerning the handling of national treasury funds or public funds of local governments	Bank of Japan and other persons that handle national treasury funds or public funds of local governments pursuant to the provisions of laws and regulations
Documents concerning the business of Article 3, paragraph (1), item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970)	The central association prescribed in Article 2, paragraph (3) (Definitions) of that Act
Documents concerning the business listed in Article 15, paragraph (1), items (i) through (iv), item (v), (b) and (c), item (vi), item (viii) (limited to the business of developing facilities, etc. in specified areas pursuant to Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998)), item (xi), item (xiii), item (xvi), item (xvii) and item (xxii) (limited to the advice under the provisions of Article 12-5, paragraph (1) (Regional Economy Advancement Project Site Development Promotion Operations Conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (Act No. 40 of 2007) and the lending business under the provisions of paragraph (2) of that Article) (Scope of Business) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), the business of Article 15, paragraph (2) of that Act (excluding the business listed in item (vii) of that paragraph), the business of Article 8 (Special Provisions on Business Relating to the Former Textile Act), Article 8-2, paragraph (1) (Special Provisions on Business Relating to the Former Act on Promotion of New Business Creation) and Article 8-4, paragraph (1) (Special Provisions on Business Relating to the Former Act on Revitalization of Specified Industrial Agglomerations) of the Supplementary Provisions of that Act, and the business listed in Article 8-8, items (i) and (ii) (Special Provisions on Business Relating to the Pre-Amendment SME Strengthening Act, etc.) of the Supplementary Provisions of that Act	Organization for Small and Medium Enterprises and Regional Innovation, JAPAN
Documents concerning the business of Article 23, paragraph (1), item (ii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997)	Promotion and Mutual Aid Corporation for Private Schools of Japan
Documents concerning the business of Article 18, items (i), (ii) and (x) (Scope of Business, etc.) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency (Act No. 161 of 2002)	Japan Aerospace Exploration Agency
Documents concerning the business of Article 14, paragraph (1), items (i) through (iv) and paragraphs (2) through (4) (Scope of Business) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999) (excluding that which falls under the business listed in Article 15, item (ii) (Separate Accounting) of that Act)	National Agriculture and Food Research Organization
Documents concerning the business of Article 47, paragraph (1), items (iii) and (iv) (Scope of Business, etc.) of the Act on Facilitation of Information Processing (Act No. 90 of 1970)	Innovation Platform Agency, Japan
Documents concerning the business of Article 17, item (iii) (Scope of Business) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency (Act No. 95 of 2003)	Japan Agency for Marine-Earth Science and Technology
Documents concerning the business of Article 87, paragraph (1), items (i) and (vi) (limited to the business related to the business of item (i) of that paragraph) (Scope of Business) of the Act on Proper Employment for Skill Development and Protection of Foreign Nationals in Employment for Skill Development (Act No. 89 of 2016)	Organization for Employment for Skill Development for Foreign Nationals
Documents concerning the business listed in Article 111, paragraph (1), items (i) through (iii), (viii) and (x) (limited to the business related to the business of items (i) through (iii) and (viii) of that paragraph) (Scope of Business) of the Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)	GX Acceleration Agency
Written contract concerning the transfer of real property relating to the purchase of target land prescribed in Article 13, paragraph (1) (Specified Land Conservation Operations by the Urban Greening Support Organization) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals (Act No. 1 of 1966) conducted as the business listed in Article 14, paragraph (1), item (i) (Special Provisions on Operations of the Urban Greening Support Organization) of that Act, the transfer of target land prescribed in Article 13, paragraph (1) of that Act conducted as the business listed in Article 14, paragraph (1), item (iv) of that Act, the purchase of target land prescribed in Article 17-2, paragraph (1) (Specified Green Space Conservation Operations by the Urban Greening Support Organization) of the Urban Green Space Conservation Act (Act No. 72 of 1973) conducted as the business listed in Article 70, item (i) (Operations of the Support Organization) of that Act, and the transfer of target land prescribed in that paragraph conducted as the business listed in Article 70, item (iv) of that Act	Urban greening support organization
Documents concerning the business relating to the lending and provision of school expenses prescribed in Article 13, paragraph (1), item (i) (Scope of Business) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003)	Japan Student Services Organization, a person commissioned with the business of the Japan Student Services Organization, or a person who receives the lending or provision of school expenses relating to that business
Documents concerning loans under the business of accommodating funds, interest-free or at a low interest rate, to persons in financial difficulty prescribed in Article 2, paragraph (2), item (vii) (Definitions) of the Social Welfare Act (Act No. 45 of 1951)	A social welfare corporation or other person that accommodates those funds, or a person that receives the accommodation of those funds
Among the documents concerning the lending of funds provided for in the Mariners Insurance Act (Act No. 73 of 1939) or the National Health Insurance Act (Act No. 192 of 1958), those specified by Cabinet Order	The person who receives the lending of those funds
Written contract concerning a loan for consumption relating to the lending of public health scholarship funds provided for in the Act on Student Loan for Candidates of Health Center Officials (Act No. 65 of 1957)	The person who receives the lending of those scholarship funds
Written contract concerning a loan for consumption relating to the lending of correctional medical officer scholarships provided for in the Act on Student Loan for Candidates of Medical Officers of Correctional Institutions (Act No. 23 of 1961)	The person who receives the lending of those scholarships
Documents concerning the lending of funds provided for in the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964)	The person who receives the lending of those funds
Documents concerning the lending of funds prescribed in Article 13, items (v) and (vi) (Scope of Business) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002)	National Agency for Automotive Safety and Victims' Aid or the person who receives the lending of those funds
Documents concerning the loans under Article 26, paragraph (1), item (iii) (Welfare Services) of the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) and the services under items (iv) and (v) of that paragraph (Welfare Services)	Promotion and Mutual Aid Corporation for Private Schools of Japan or a participant prescribed in Article 14, paragraph (1) (Participants) of that Act
Documents concerning the loans under Article 98, paragraph (1), item (iii) (Welfare Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) and the services under items (iv) and (v) of that paragraph (Welfare Services)	National Public Servants Mutual Aid Association, Federation of National Public Service Personnel Mutual Aid Associations, or a member of a National Public Servants Mutual Aid Association
Documents concerning the loans under Article 112, paragraph (1), item (ii) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) and the services under items (iii) and (iv) of that paragraph (Welfare Services)	Local Public Servants Mutual Aid Association, National Federation of Mutual Aid Associations for Municipal Personnel, or a member of a Local Public Servants Mutual Aid Association
Documents concerning the payment of medical fees and the examination of medical bills provided for in the Act on the Japan Healthcare Payment & Digital Transformation Services (Act No. 129 of 1948)	Japan Healthcare Payment & Digital Transformation Services or an insurer prescribed in Article 1 (Purpose) of that Act
Insurance certificates or insurance premium receipts relating to automobile liability insurance provided for in the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955), or mutual insurance premium receipts relating to mutual automobile liability insurance provided for in that Act	An insurance company or a cooperative prescribed in Article 6, paragraph (2) of that Act
Documents concerning the business operations of National Health Insurance provided for in the National Health Insurance Act	National Health Insurance Society or Federation of National Health Insurance Associations
Documents concerning the business listed in each item of Article 139, paragraph (1) (Operations of the Organization) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the business prescribed in Article 11, paragraph (1) of the Supplementary Provisions of that Act (Operations of the Organization Relating to Sickbed Conversion Promotion Services), the business listed in each item of Article 24 (Operations of the Organization) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989), the business listed in each item of Article 160, paragraph (1) (Operations of the Organization) of the Long-Term Care Insurance Act (Act No. 123 of 1997), the business listed in each item of Article 36-25, paragraph (1) (Operations of the Infrastructure Organization) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), and the business listed in each item of Article 71-15, paragraph (1) (Operations of the Infrastructure Organization) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012)	Japan Healthcare Payment & Digital Transformation Services
Documents concerning the benefits prescribed in Article 128, paragraph (1) (Operations of a National Pension Fund) or Article 137-15, paragraph (1) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959), the services listed in paragraph (2), item (i) of that Article (Operations of the National Pension Fund Association), and the benefits prescribed in Article 33, paragraph (3) (Requirements for Payment), Article 37, paragraph (3) (Requirements for Payment) and Article 40 (Requirements for Payment) of the Defined Contribution Pension Act (Act No. 88 of 2001) as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions on Corporate-type Pension Plans) of that Act	National Pension Fund or National Pension Fund Association
Receipts for money relating to the retirement allowance mutual aid books under Article 7, paragraph (3) (Issuance of Retirement Allowance Mutual Aid Books) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959), or to the business, among the business prescribed in Article 70, paragraph (1) (Scope of Business) of that Act, concerning the receipt and payment of retirement allowance mutual aid stamps prescribed in Article 44, paragraph (4) (Premiums) of that Act	A mutual aid policyholder prescribed in Article 2, paragraph (6) (Definitions) of that Act, or a financial institution commissioned by the Organization for Workers' Retirement Allowance Mutual Aid with the business concerning the receipt and payment of retirement allowance mutual aid stamps pursuant to Article 72, paragraph (1) (Entrustment of Business) of that Act
Documents concerning the entrustment of the affairs prescribed in Article 101, paragraph (1) (Entrustment of Affairs) of the Act on Compensation of Fishery Disaster (Act No. 158 of 1964), or written contracts concerning loans for consumption relating to the lending of funds provided for in Article 196-3, item (i) (Business) of that Act or the guarantee of obligations provided for in item (ii) of that Article (Business) (excluding those kept by a fishing industry mutual aid association or a federation of fishing industry mutual aid associations)	A fishing industry mutual aid association or a member thereof, or a federation of fishing industry mutual aid associations
Receipts for refunds relating to labor insurance premiums and other amounts to be collected provided for in the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969), or documents concerning the entrustment of labor insurance administrative affairs pursuant to Article 33, paragraph (1) (Labor Insurance Administrative Affairs Association) of that Act	An employer under that Act or a labor insurance administrative affairs association prescribed in Article 33, paragraph (3) of that Act
Documents concerning the farmers' pension program listed in Article 9, item (i) (Scope of Business) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), or documents concerning the benefits prescribed in Article 6, paragraph (1), item (i) (Special Provisions on Business) of the Supplementary Provisions of that Act	Farmers' Pension Fund, I.A.A. or an agricultural cooperative prescribed in Article 10, paragraph (1), item (ii) (Entrustment of Business) of that Act
Documents concerning the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947), the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948), the business listed in each item of Article 22-14 (Operation of an Association) of the Maternal and Child Health Act (Act No. 141 of 1965), the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, the business listed in Article 67-12, items (i) and (iii) (limited to the business related to the business of item (i) of that Article) (Operation of an Association) of the Health Promotion Act (Act No. 103 of 2002), and the business under the provisions of Article 96-2 (Operation of an Association) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005)	Federation of National Health Insurance Associations
Documents concerning the benefits prescribed in Article 30, paragraph (3) (Determination) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), or the services listed in Article 91-18, paragraph (4), item (i) (Operation of an Association) of that Act and the benefits prescribed in Article 91-24, paragraph (2) (Determination) of that Act	A corporate pension fund or the Pension Fund Association
<sup>machine translation, not official</sup>

---

## Cites
- appdx-3: 清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一項第一号 → e-Gov law 345AC0000000077, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- appdx-3: 同法第二条第三項 → e-Gov law 345AC0000000077, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- appdx-3: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第一号から第四号まで → e-Gov law 414AC0000000147, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- appdx-3: 第五号 → e-Gov law 414AC0000000147, 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — not held in this collection
- appdx-3: 第六号 → e-Gov law 414AC0000000147, 第十五条第一項第六号 (Article 15, paragraph (1), item (vi)), art-15/par-1/item-6 — not held in this collection
- appdx-3: 第八号 → e-Gov law 414AC0000000147, 第十五条第一項第八号 (Article 15, paragraph (1), item (viii)), art-15/par-1/item-8 — not held in this collection
- appdx-3: 中心市街地の活性化に関する法律（平成十年法律第九十二号）第三十九条第一項 → e-Gov law 410AC0000000092, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- appdx-3: 第十一号 → e-Gov law 414AC0000000147, 第十五条第一項第十一号 (Article 15, paragraph (1), item (xi)), art-15/par-1/item-11 — not held in this collection
- appdx-3: 第十三号 → e-Gov law 414AC0000000147, 第十五条第一項第十三号 (Article 15, paragraph (1), item (xiii)), art-15/par-1/item-13 — not held in this collection
- appdx-3: 第十六号 → e-Gov law 414AC0000000147, 第十五条第一項第十六号 (Article 15, paragraph (1), item (xvi)), art-15/par-1/item-16 — not held in this collection
- appdx-3: 第十七号 → e-Gov law 414AC0000000147, 第十五条第一項第十七号 (Article 15, paragraph (1), item (xvii)), art-15/par-1/item-17 — not held in this collection
- appdx-3: 第二十二号 → e-Gov law 414AC0000000147, 第十五条第一項第二十二号 (Article 15, paragraph (1), item (xxii)), art-15/par-1/item-22 — not held in this collection
- appdx-3: 地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第十二条の五第一項 → e-Gov law 419AC0000000040, 第十二条の五第一項 (Article 12-5, paragraph (1)), art-12-5/par-1 — not held in this collection
- appdx-3: 同条第二項 → e-Gov law 419AC0000000040, 第十二条の五第二項 (Article 12-5, paragraph (2)), art-12-5/par-2 — not held in this collection
- appdx-3: 独立行政法人中小企業基盤整備機構法第十五条第二項 → e-Gov law 414AC0000000147, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- appdx-3: 同項第七号 → e-Gov law 414AC0000000147, 第十五条第二項第七号 (Article 15, paragraph (2), item (vii)), art-15/par-2/item-7 — not held in this collection
- appdx-3: 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）第二十三条第一項第二号 → e-Gov law 409AC0000000048, 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — not held in this collection
- appdx-3: 国立研究開発法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一号 → e-Gov law 414AC0000000161, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- appdx-3: 第二号 → e-Gov law 414AC0000000161, 第十八条第一項第二号 (Article 18, paragraph (1), item (ii)), art-18/par-1/item-2 — not held in this collection
- appdx-3: 第十号 → e-Gov law 414AC0000000161, 第十八条第一項第十号 (Article 18, paragraph (1), item (x)), art-18/par-1/item-10 — not held in this collection
- appdx-3: 国立研究開発法人農業・食品産業技術総合研究機構法（平成十一年法律第百九十二号）第十四条第一項第一号から第四号まで → e-Gov law 411AC0000000192, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- appdx-3: 第二項から第四項まで → e-Gov law 411AC0000000192, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- appdx-3: 同法第十五条第二号 → e-Gov law 411AC0000000192, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- appdx-3: 情報処理の促進に関する法律（昭和四十五年法律第九十号）第四十七条第一項第三号 → e-Gov law 345AC0000000090, 第四十七条第一項第三号 (Article 47, paragraph (1), item (iii)), art-47/par-1/item-3 — not held in this collection
- appdx-3: 第四号 → e-Gov law 345AC0000000090, 第四十七条第一項第四号 (Article 47, paragraph (1), item (iv)), art-47/par-1/item-4 — not held in this collection
- appdx-3: 国立研究開発法人海洋研究開発機構法（平成十五年法律第九十五号）第十七条第三号 → e-Gov law 415AC0000000095, 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — not held in this collection
- appdx-3: 外国人の育成就労の適正な実施及び育成就労外国人の保護に関する法律（平成二十八年法律第八十九号）第八十七条第一項第一号 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八十七条第一項第一号 (Article 87, paragraph (1), item (i)), art-87/par-1/item-1 — https://japanlaw.org/ja/technical-intern-training-act/art-87/par-1/item-1 · https://japanlaw.org/l/428AC0000000089/art-87/par-1/item-1
- appdx-3: 第六号 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八十七条第一項第六号 (Article 87, paragraph (1), item (vi)), art-87/par-1/item-6 — https://japanlaw.org/ja/technical-intern-training-act/art-87/par-1/item-6 · https://japanlaw.org/l/428AC0000000089/art-87/par-1/item-6
- appdx-3: 脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）第百十一条第一項第一号から第三号まで → e-Gov law 505AC0000000032, 第百十一条第一項第一号 (Article 111, paragraph (1), item (i)), art-111/par-1/item-1 — not held in this collection
- appdx-3: 第八号 → e-Gov law 505AC0000000032, 第百十一条第一項第八号 (Article 111, paragraph (1), item (viii)), art-111/par-1/item-8 — not held in this collection
- appdx-3: 第十号 → e-Gov law 505AC0000000032, 第百十一条第一項第十号 (Article 111, paragraph (1), item (x)), art-111/par-1/item-10 — not held in this collection
- appdx-3: 古都における歴史的風土の保存に関する特別措置法（昭和四十一年法律第一号）第十四条第一項第一号 → e-Gov law 341AC1000000001, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- appdx-3: 同法第十三条第一項 → e-Gov law 341AC1000000001, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- appdx-3: 同法第十四条第一項第四号 → e-Gov law 341AC1000000001, 第十四条第一項第四号 (Article 14, paragraph (1), item (iv)), art-14/par-1/item-4 — not held in this collection
- appdx-3: 都市緑地法（昭和四十八年法律第七十二号）第七十条第一号 → e-Gov law 348AC0000000072, 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — not held in this collection
- appdx-3: 同法第十七条の二第一項 → e-Gov law 348AC0000000072, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- appdx-3: 同法第七十条第四号 → e-Gov law 348AC0000000072, 第七十条第一項第四号 (Article 70, paragraph (1), item (iv)), art-70/par-1/item-4 — not held in this collection
- appdx-3: 独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第一号 → e-Gov law 415AC0000000094, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- appdx-3: 社会福祉法（昭和二十六年法律第四十五号）第二条第二項第七号 → e-Gov law 326AC0000000045, 第二条第二項第七号 (Article 2, paragraph (2), item (vii)), art-2/par-2/item-7 — not held in this collection
- appdx-3: 独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第五号 → e-Gov law 414AC0000000183, 第十三条第一項第五号 (Article 13, paragraph (1), item (v)), art-13/par-1/item-5 — not held in this collection
- appdx-3: 第六号 → e-Gov law 414AC0000000183, 第十三条第一項第六号 (Article 13, paragraph (1), item (vi)), art-13/par-1/item-6 — not held in this collection
- appdx-3: 私立学校教職員共済法（昭和二十八年法律第二百四十五号）第二十六条第一項第三号 → e-Gov law 328AC0000000245, 第二十六条第一項第三号 (Article 26, paragraph (1), item (iii)), art-26/par-1/item-3 — not held in this collection
- appdx-3: 同項第四号 → e-Gov law 328AC0000000245, 第二十六条第一項第四号 (Article 26, paragraph (1), item (iv)), art-26/par-1/item-4 — not held in this collection
- appdx-3: 第五号 → e-Gov law 328AC0000000245, 第二十六条第一項第五号 (Article 26, paragraph (1), item (v)), art-26/par-1/item-5 — not held in this collection
- appdx-3: 同法第十四条第一項 → e-Gov law 328AC0000000245, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- appdx-3: 国家公務員共済組合法（昭和三十三年法律第百二十八号）第九十八条第一項第三号 → e-Gov law 333AC0000000128, 第九十八条第一項第三号 (Article 98, paragraph (1), item (iii)), art-98/par-1/item-3 — not held in this collection
- appdx-3: 同項第四号 → e-Gov law 333AC0000000128, 第九十八条第一項第四号 (Article 98, paragraph (1), item (iv)), art-98/par-1/item-4 — not held in this collection
- appdx-3: 第五号 → e-Gov law 333AC0000000128, 第九十八条第一項第五号 (Article 98, paragraph (1), item (v)), art-98/par-1/item-5 — not held in this collection
- appdx-3: 地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百十二条第一項第二号 → e-Gov law 337AC0000000152, 第百十二条第一項第二号 (Article 112, paragraph (1), item (ii)), art-112/par-1/item-2 — not held in this collection
- appdx-3: 同項第三号 → e-Gov law 337AC0000000152, 第百十二条第一項第三号 (Article 112, paragraph (1), item (iii)), art-112/par-1/item-3 — not held in this collection
- appdx-3: 第四号 → e-Gov law 337AC0000000152, 第百十二条第一項第四号 (Article 112, paragraph (1), item (iv)), art-112/par-1/item-4 — not held in this collection
- appdx-3: 同法第一条 → e-Gov law 323AC0000000129, 第一条 (Article 1), art-1 — not held in this collection
- appdx-3: 同法第六条第二項 → 自動車損害賠償保障法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/automobile-accident-compensation-act/art-6/par-2 · https://japanlaw.org/l/330AC0000000097/art-6/par-2
- appdx-3: 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項 → 高齢者の医療の確保に関する法律 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-139/par-1 · https://japanlaw.org/l/357AC0000000080/art-139/par-1
- appdx-3: 同法附則第十一条第一項 → 高齢者の医療の確保に関する法律 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-80/art-11/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/suppl-3571-80/art-11/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-11/par-1
- appdx-3: 地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条 → e-Gov law 401AC0000000064, 第二十四条 (Article 24), art-24 — not held in this collection
- appdx-3: 介護保険法（平成九年法律第百二十三号）第百六十条第一項 → 介護保険法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-160/par-1 · https://japanlaw.org/l/409AC0000000123/art-160/par-1
- appdx-3: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項 → e-Gov law 410AC0000000114, 第三十六条の二十五第一項 (Article 36-25, paragraph (1)), art-36-25/par-1 — not held in this collection
- appdx-3: 子ども・子育て支援法（平成二十四年法律第六十五号）第七十一条の十五第一項 → e-Gov law 424AC0000000065, 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — not held in this collection
- appdx-3: 国民年金法（昭和三十四年法律第百四十一号）第百二十八条第一項 → 国民年金法 第百二十八条第一項 (Article 128, paragraph (1)), art-128/par-1 — https://japanlaw.org/ja/national-pension-act/art-128/par-1 · https://japanlaw.org/l/334AC0000000141/art-128/par-1
- appdx-3: 第百三十七条の十五第一項 → 国民年金法 第百三十七条の十五第一項 (Article 137-15, paragraph (1)), art-137-15/par-1 — https://japanlaw.org/ja/national-pension-act/art-137-15/par-1 · https://japanlaw.org/l/334AC0000000141/art-137-15/par-1
- appdx-3: 同条第二項第一号 → 国民年金法 第百三十七条の十五第二項第一号 (Article 137-15, paragraph (2), item (i)), art-137-15/par-2/item-1 — https://japanlaw.org/ja/national-pension-act/art-137-15/par-2/item-1 · https://japanlaw.org/l/334AC0000000141/art-137-15/par-2/item-1
- appdx-3: 確定拠出年金法（平成十三年法律第八十八号）第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/defined-contribution-pension-act/art-73 · https://japanlaw.org/l/413AC0000000088/art-73
- appdx-3: 同法第三十三条第三項 → 確定拠出年金法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-33/par-3 · https://japanlaw.org/l/413AC0000000088/art-33/par-3
- appdx-3: 第三十七条第三項 → 確定拠出年金法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/defined-contribution-pension-act/art-37/par-3 · https://japanlaw.org/l/413AC0000000088/art-37/par-3
- appdx-3: 第四十条 → 確定拠出年金法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/defined-contribution-pension-act/art-40 · https://japanlaw.org/l/413AC0000000088/art-40
- appdx-3: 中小企業退職金共済法（昭和三十四年法律第百六十号）第七条第三項 → e-Gov law 334AC0000000160, 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — not held in this collection
- appdx-3: 同法第七十条第一項 → e-Gov law 334AC0000000160, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection
- appdx-3: 同法第四十四条第四項 → e-Gov law 334AC0000000160, 第四十四条第四項 (Article 44, paragraph (4)), art-44/par-4 — not held in this collection
- appdx-3: 同法第二条第六項 → e-Gov law 334AC0000000160, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- appdx-3: 同法第七十二条第一項 → e-Gov law 334AC0000000160, 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — not held in this collection
- appdx-3: 漁業災害補償法（昭和三十九年法律第百五十八号）第百一条第一項 → e-Gov law 339AC0000000158, 第百一条第一項 (Article 101, paragraph (1)), art-101/par-1 — not held in this collection
- appdx-3: 同法第百九十六条の三第一号 → e-Gov law 339AC0000000158, 第百九十六条の三第一項第一号 (Article 196-3, paragraph (1), item (i)), art-196-3/par-1/item-1 — not held in this collection
- appdx-3: 同条第二号 → e-Gov law 339AC0000000158, 第百九十六条の三第一項第二号 (Article 196-3, paragraph (1), item (ii)), art-196-3/par-1/item-2 — not held in this collection
- appdx-3: 同法第三十三条第一項 → 労働保険の保険料の徴収等に関する法律 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-33/par-1 · https://japanlaw.org/l/344AC0000000084/art-33/par-1
- appdx-3: 同法第三十三条第三項 → 労働保険の保険料の徴収等に関する法律 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/labor-insurance-premium-collection-act/art-33/par-3 · https://japanlaw.org/l/344AC0000000084/art-33/par-3
- appdx-3: 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）第九条第一号 → e-Gov law 414AC0000000127, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- appdx-3: 同法第十条第一項第二号 → e-Gov law 414AC0000000127, 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — not held in this collection
- appdx-3: 児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二 → e-Gov law 322AC0000000164, 第五十六条の五の二 (Article 56-5-2), art-56-5-2 — not held in this collection
- appdx-3: 予防接種法（昭和二十三年法律第六十八号）第四十三条第二号 → e-Gov law 323AC0000000068, 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — not held in this collection
- appdx-3: 第三号 → e-Gov law 323AC0000000068, 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — not held in this collection
- appdx-3: 母子保健法（昭和四十年法律第百四十一号）第二十二条の十四 → e-Gov law 340AC0000000141, 第二十二条の十四 (Article 22-14), art-22-14 — not held in this collection
- appdx-3: 高齢者の医療の確保に関する法律第百五十五条第一項 → 高齢者の医療の確保に関する法律 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-155/par-1 · https://japanlaw.org/l/357AC0000000080/art-155/par-1
- appdx-3: 介護保険法第百七十六条第一項第一号 → 介護保険法 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-176/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-1
- appdx-3: 第二号 → 介護保険法 第百七十六条第一項第二号 (Article 176, paragraph (1), item (ii)), art-176/par-1/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-176/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-2
- appdx-3: 第四号 → 介護保険法 第百七十六条第一項第四号 (Article 176, paragraph (1), item (iv)), art-176/par-1/item-4 — https://japanlaw.org/ja/long-term-care-insurance-act/art-176/par-1/item-4 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-4
- appdx-3: 第二項第三号 → 介護保険法 第百七十六条第二項第三号 (Article 176, paragraph (2), item (iii)), art-176/par-2/item-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-176/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-176/par-2/item-3
- appdx-3: 健康増進法（平成十四年法律第百三号）第六十七条の十二第一号 → e-Gov law 414AC0000000103, 第六十七条の十二第一項第一号 (Article 67-12, paragraph (1), item (i)), art-67-12/par-1/item-1 — not held in this collection
- appdx-3: 第三号 → e-Gov law 414AC0000000103, 第六十七条の十二第一項第三号 (Article 67-12, paragraph (1), item (iii)), art-67-12/par-1/item-3 — not held in this collection
- appdx-3: 障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）第九十六条の二 → e-Gov law 417AC0000000123, 第九十六条の二 (Article 96-2), art-96-2 — not held in this collection
- appdx-3: 確定給付企業年金法（平成十三年法律第五十号）第三十条第三項 → e-Gov law 413AC0000000050, 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — not held in this collection
- appdx-3: 同法第九十一条の十八第四項第一号 → e-Gov law 413AC0000000050, 第九十一条の十八第四項第一号 (Article 91-18, paragraph (4), item (i)), art-91-18/par-4/item-1 — not held in this collection
- appdx-3: 同法第九十一条の二十四第二項 → e-Gov law 413AC0000000050, 第九十一条の二十四第二項 (Article 91-24, paragraph (2)), art-91-24/par-2 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text as 令和七年法律第十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/342AC0000000023/20291211_507AC0000000013), 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 — Machine translation of amended wording, batch stamp-tax-act-amendments-20261104T155636-001, 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
