# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十四条の二 (Article 344-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344-2. 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: 第三百四十四条の二 (Article 344-2)（株式等の範囲から除かれる公社債） — address `art-344-2` - 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-344-2 - 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. --- ### 第三百四十四条の二（株式等の範囲から除かれる公社債） — Public and Corporate Bonds Excluded from the Scope of Shares, etc. caption: machine translation, not official art-344-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344-2 **第一項** 法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者の告知）に規定する政令で定める公社債は、農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第二項第四号（定義）に規定する農林債及び租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益につき同条第一項の規定の適用を受ける同条第七項に規定する割引債とする。 art-344-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344-2/par-1 The public and corporate bonds specified by Cabinet Order prescribed in Article 224-3, paragraph (2), item (vii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act are to be the Norinchukin Bank bonds prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973) and the discount bonds prescribed in Article 41-12, paragraph (7) (Separate Taxation for Profit from Redemption) of the Act on Special Measures Concerning Taxation for which the provisions of paragraph (1) of that Article apply with regard to the redemption gain prescribed in paragraph (7) of that Article. machine translation, not official --- ## Cites - art-344-2/par-1: 法第二百二十四条の三第二項第七号 → 所得税法 第二百二十四条の三第二項第七号 (Article 224-3, paragraph (2), item (vii)), art-224-3/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-7 (e-Gov law ID 340AC0000000033) - art-344-2/par-1: 農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第二項第四号 → e-Gov law 348AC0000000053, 第二条第二項第四号 (Article 2, paragraph (2), item (iv)), art-2/par-2/item-4 — not held in this collection - art-344-2/par-1: 租税特別措置法第四十一条の十二第七項 → 租税特別措置法 第四十一条の十二第七項 (Article 41-12, paragraph (7)), art-41-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7 (e-Gov law ID 332AC0000000026) - art-344-2/par-1: 同条第一項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-1 (e-Gov law ID 332AC0000000026) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十二条第一項（株式等の範囲から除かれる公社債に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-12/par-1 --- ## 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-20261106T163957-110, translated 2026-11-07 - 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06