# 印紙税法 / Stamp Tax Act — 第九条の二 (Supplementary Provisions, Article 9-2) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2. 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: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号 - English title "Stamp 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: 第九条の二 (Supplementary Provisions, Article 9-2)（農業協同組合中央会の特例） — address `suppl-3421-23/art-9-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2 - 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. --- ### 第九条の二（農業協同組合中央会の特例） — Special Provisions for Central Associations of Agricultural Cooperatives caption: machine translation, not official suppl-3421-23/art-9-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2 **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、別表第二に掲げる者とみなして、この法律の規定を適用する。 suppl-3421-23/art-9-2/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2/par-1 A federation of agricultural cooperatives that has undergone organizational change under 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) (Organizational Change of Surviving Prefectural Central Associations into Federations of Agricultural Cooperatives) from a surviving prefectural central association prescribed in that Article, and that continues to use the words "Central Association of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Organizational Change), is deemed to be a person listed in Appended Table 2, and the provisions of this Act apply to it. machine translation, not official --- ## Cites - suppl-3421-23/art-9-2/par-1: 別表第二 → 印紙税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/stamp-tax-act/appdx-2 · https://japanlaw.org/l/342AC0000000023/appdx-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), retrieved 2026-11-04 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-005, translated 2026-11-05 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04