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Article 6Non-Taxation of Income Other than from a Profit-Making Business, etc. of Domestic Public Interest Corporations, etc.

第六条(内国公益法人等の非収益事業所得等の非課税)

Notwithstanding the provisions of the preceding Article, a public interest corporation, etc. or association or foundation without juridical personality that is a domestic corporation does not have corporation tax imposed on income for each business year with respect to the portion of its income for each business year other than the income that has arisen from its profit-making business.

内国法人である公益法人等又は人格のない社団等の各事業年度の所得のうち収益事業から生じた所得以外の所得については、前条の規定にかかわらず、各事業年度の所得に対する法人税を課さない。

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