# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の二 (Article 36-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-2. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第三十六条の二 (Article 36-2)（退職給与引当金に係る書面） — address `art-36-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-2 - 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. --- ### 第三十六条の二（退職給与引当金に係る書面） — Documents Relating to the Reserve for Retirement Allowances caption: machine translation, not official art-36-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-2 · https://japanlaw.org/l/340M50000040011/art-36-2 **第一項** 令第百五十四条第二項（退職給与引当金勘定への繰入限度額）に規定する財務省令で定める書面は、令第百五十三条第三号（退職給与規程の範囲）に掲げる規程の作成又は変更について、令第百五十四条第二項に規定する使用人の全員の意見を記載した書面及び当該作成又は変更に係る規程を常時各作業場の見やすい場所に掲示し、又は備え付ける等の方法によつて周知を行つていることの事実の詳細を記載した書面とする。 art-36-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-2/par-1 · https://japanlaw.org/l/340M50000040011/art-36-2/par-1 The documents specified by Ministry of Finance Order as prescribed in Article 154, paragraph (2) (Limit on Transfers to the Account for Reserve for Retirement Allowances) of the Order are, regarding the preparation or amendment of the rules listed in Article 153, item (iii) (Scope of Retirement Allowance Rules) of the Order, a document stating the opinions of all of the employees prescribed in Article 154, paragraph (2) of the Order, and a document stating the details of the fact that the rules relating to that preparation or amendment have been made known by a method such as posting them or keeping them at all times in a place easily visible at each workplace. machine translation, not official --- ## Cites - art-36-2/par-1: 令第百五十四条第二項 → e-Gov law 340CO0000000096, 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — not held in this collection - art-36-2/par-1: 令第百五十三条第三号 → e-Gov law 340CO0000000096, 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — not held in this collection --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-021, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27