# 所得税法 / Income Tax Act — 第三十六条 (Supplementary Provisions, Article 36) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - 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: 第三十六条 (Supplementary Provisions, Article 36)（農業協同組合中央会の特例） — address `suppl-3401-33/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第三十六条（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-3401-33/art-36 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36 **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、別表第一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-3401-33/art-36/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-36/par-1 A federation of agricultural cooperatives that has undergone an entity conversion under Article 12 (Entity Conversion of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that, pursuant to Article 18 (Special Provisions on Business and Other Matters of Federations of Agricultural Cooperatives after Entity Conversion) of the Supplementary Provisions of that Act, continues to use the words "central union of agricultural co-operatives" in its name, is deemed to be a corporation listed in Appended Table I, and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply to it. machine translation, not official --- ## Cites - suppl-3401-33/art-36/par-1: 別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十八条第一項（農業協同組合中央会の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-18/par-1 (e-Gov law ID 340CO0000000096) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-046, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05