Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on June 1, 2011.
この法律は、平成二十三年六月一日から施行する。
Supplementary Provisions, Article 42Transitional Measures upon the Partial Amendment of the Corporation Tax Act
第四十二条(法人税法の一部改正に伴う経過措置)
The continuing mutual aid association is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax.
存続共済会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。
The continuing mutual aid association is deemed to be a public interest corporation, etc. referred to in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act.
存続共済会は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。