# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十一条の二 (Article 341-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-341-2. 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: 第三百四十一条の二 (Article 341-2)（一株又は一口に満たない端数に係る規定） — address `art-341-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-341-2 - 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. --- ### 第三百四十一条の二（一株又は一口に満たない端数に係る規定） — Provisions on Fractions of Less Than One Share or One Unit caption: machine translation, not official art-341-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-341-2 **第一項** 法第二百二十四条の三第一項第三号（株式等の譲渡の対価の受領者の告知）に規定する株式等の競売に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項（一に満たない端数の処理）の規定並びに会社法第二百三十四条第六項（一に満たない端数の処理）において準用する同条第一項の規定とし、同号に規定する競売以外の方法による売却に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項の規定並びに会社法第二百三十四条第六項において準用する同条第二項の規定とする。 art-341-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-341-2/par-1 The provisions specified by Cabinet Order prescribed in Article 224-3, paragraph (1), item (iii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act that relate to the auction of shares, etc. prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) (Treatment of Fractions Less Than One) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) (Treatment of Fractional Shares) of that Article, and the provisions specified by Cabinet Order prescribed in that item that relate to a sale by a method other than an auction prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) of that Article. machine translation, not official --- ## Cites - art-341-2/par-1: 法第二百二十四条の三第一項第三号 → 所得税法 第二百二十四条の三第一項第三号 (Article 224-3, paragraph (1), item (iii)), art-224-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-341-2/par-1: 投資信託及び投資法人に関する法律第八十八条第一項 → e-Gov law 326AC0100000198, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection - art-341-2/par-1: 第百四十九条の十七第一項 → e-Gov law 326AC0100000198, 第百四十九条の十七第一項 (Article 149-17, paragraph (1)), art-149-17/par-1 — not held in this collection - art-341-2/par-1: 会社法第二百三十四条第六項 → 会社法 第二百三十四条第六項 (Article 234, paragraph (6)), art-234/par-6 — https://japanlaw.org/ja/companies-act/art-234/par-6 (e-Gov law ID 417AC0000000086) - art-341-2/par-1: 同条第一項 → 会社法 第二百三十四条第一項 (Article 234, paragraph (1)), art-234/par-1 — https://japanlaw.org/ja/companies-act/art-234/par-1 (e-Gov law ID 417AC0000000086) - art-341-2/par-1: 同条第二項 → 会社法 第二百三十四条第二項 (Article 234, paragraph (2)), art-234/par-2 — https://japanlaw.org/ja/companies-act/art-234/par-2 (e-Gov law ID 417AC0000000086) --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-110, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-087, 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