一から四までOmitted

五the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)

イOmitted

ロthe provisions in Article 2 adding one item after Article 2, item (ix) of the Corporation Tax Act, amending Article 4 of that Act, adding one paragraph to Article 9 of that Act, amending Article 10 of that Act, amending Article 10-2 of that Act, amending Article 13, paragraph (2), item (i) of that Act (limited to the part deleting "that is a domestic corporation"), amending item (ii) of that paragraph, amending Article 37, paragraph (3), item (ii) of that Act, amending paragraph (4) of that Article (limited to the part adding "(excluding general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph)" after ", corporations in the public interest, etc." in that paragraph and the part deleting "that is a domestic corporation" in the proviso to that paragraph), amending paragraph (5) of that Article, amending Article 38, paragraph (2), item (i) of that Act, amending Article 66 of that Act, amending Article 143 of that Act, amending Article 150, paragraph (2) of that Act (limited to the part replacing "that is a corporation in the public interest, etc. or an association or foundation without legal personality" with "(limited to an association or foundation without legal personality)"), amending Appended Table 1 of that Act (excluding the part adding the following after the row for the Japan Racing Association in the table in item (i) of that Table), amending Appended Table 2 of that Act (excluding the part adding the following before the row for money lenders' associations in the table in item (i) of that Table (limited to the part concerning the row for medical corporations (limited to social medical corporations prescribed in Article 42-2, paragraph (1) (Social Medical Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part deleting "(Act No. 205 of 1948)" in the row for federations of agricultural co-operatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and amending Appended Table 3 of the Corporation Tax Act, and the provisions of Articles 10, 11, 15, and 21 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 4, paragraphs (2), (4), and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and the provisions of Articles 97, 104, 105, 107, 108, and 111 of the Supplementary Provisions.