# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十条の二 (Article 350-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-2. 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: 第三百五十条の二 (Article 350-2)（先物取引の差金等決済に係る告知義務のない者の範囲） — address `art-350-2` - 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-350-2 - 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. --- ### 第三百五十条の二（先物取引の差金等決済に係る告知義務のない者の範囲） — Scope of Persons Not Subject to the Notice Obligation for Settling a Futures Contract caption: machine translation, not official art-350-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-2 **第一項** 法第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。 art-350-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-2/par-1 The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act, are to be public corporations, etc. machine translation, not official --- ## Cites - art-350-2/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-5/par-1 (e-Gov law ID 340AC0000000033) - art-350-2/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034) --- ## 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-20261106T173921-090, 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-20261106T173921-090, 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