Supplementary Provisions, Article 105, paragraph (1)
第一項
For the purpose of applying the provisions of the Income Tax Act and other laws and regulations concerning income tax, the continuing association is deemed to be a corporation set forth in Appended Table I of that Act.
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。