# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条の二 (Supplementary Provisions, Article 14-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第十四条の二 (Supplementary Provisions, Article 14-2)（公共法人等とみなされる法人の範囲） — address `suppl-4202-155/art-14-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十四条の二（公共法人等とみなされる法人の範囲） — Scope of Corporations Deemed to Be Public Corporations, etc. caption: machine translation, not official suppl-4202-155/art-14-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2 **第一項** 改正法附則第八条第二項（公共法人等の範囲に関する経過措置）に規定する政令で定める法人は、その行う退職金共済事業につき附則第一条第三号（施行期日）に定める日前に旧令第七十三条第一項（特定退職金共済団体の要件）に規定する承認を受けた法人とする。 suppl-4202-155/art-14-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2/par-1 The corporation specified by Cabinet Order as prescribed in Article 8, paragraph (2) (Transitional Measures regarding the Scope of Public Corporations, etc.) of the Supplementary Provisions of the Amending Act is a corporation that, with regard to the retirement allowance mutual aid business it conducts, received the approval prescribed in Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Former Order before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4202-155/art-14-2/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06