# 法人税法 / Corporation Tax Act — 第十九条の二 (Supplementary Provisions, Article 19-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - 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: 第十九条の二 (Supplementary Provisions, Article 19-2)（農業協同組合中央会の特例） — address `suppl-3401-34/art-19-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2 - 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. --- ### 第十九条の二（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives caption: machine translation, not official suppl-3401-34/art-19-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2 **第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特例農業協同組合中央会」という。）は、別表第二に掲げる法人とみなして、この法律の規定その他の政令で定める法令の規定を適用する。 suppl-3401-34/art-19-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2/par-1 A federation of agricultural cooperatives that has carried out an entity conversion under the provisions of Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to the provisions of Article 18 (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act (referred to as a "special central union of agricultural cooperatives" in the following paragraph), is deemed to be a corporation listed in Appended Table 2, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it. machine translation, not official **第二項** 特例農業協同組合中央会は、別表第三に掲げる法人に該当しないものとみなして、この法律の規定その他の政令で定める法令の規定を適用する。 suppl-3401-34/art-19-2/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2/par-2 A special central union of agricultural cooperatives is deemed not to fall under the corporations listed in Appended Table 3, and the provisions of this Act and of other laws and regulations specified by Cabinet Order apply to it. machine translation, not official --- ## Cites - suppl-3401-34/art-19-2/par-1: 次項 → 法人税法 附則第十九条の二第二項 (Supplementary Provisions, Article 19-2, paragraph (2)), suppl-3401-34/art-19-2/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十九条の二第一項（農業協同組合中央会の特例） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-19-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-19-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-067, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08