# 消費税法 / Consumption Tax Act — 第十九条の二 (Supplementary Provisions, Article 19-2) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption 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: 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-3631-108/art-19-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/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-3631-108/art-19-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/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は、別表第三第一号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-3631-108/art-19-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19-2/par-1 A federation of agricultural cooperatives that has changed its organization under the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (Change of Organization of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name under the provisions of Article 18 of the Supplementary Provisions of that Act (Special Provisions on Businesses, etc. Relating to Federations of Agricultural Cooperatives after Change of Organization), is deemed to be a corporation listed in Appended Table 3, item (i), and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply. machine translation, not official --- ## Cites - suppl-3631-108/art-19-2/par-1: 別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-3/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-3/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-026, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13