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Supplementary Provisions, Article 94Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第九十四条（所得税法の一部改正に伴う経過措置）
A surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table I of the Income Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning income tax.
附則第三十二条第二項に規定する存続組合は、所得税法その他所得税に関する法令の規定の適用については、同法別表第一に掲げる法人とみなす。