Article 344-2Public and Corporate Bonds Excluded from the Scope of Shares, etc.
第三百四十四条の二（株式等の範囲から除かれる公社債）
The public and corporate bonds specified by Cabinet Order prescribed in Article 224-3, paragraph (2), item (vii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act are to be the Norinchukin Bank bonds prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973) and the discount bonds prescribed in Article 41-12, paragraph (7) (Separate Taxation for Profit from Redemption) of the Act on Special Measures Concerning Taxation for which the provisions of paragraph (1) of that Article apply with regard to the redemption gain prescribed in paragraph (7) of that Article.
法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者の告知）に規定する政令で定める公社債は、農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第二項第四号（定義）に規定する農林債及び租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益につき同条第一項の規定の適用を受ける同条第七項に規定する割引債とする。
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