Of the incorporated associations or incorporated foundations set forth in the table in Appended Table I, item (i) of the former Income Tax Act which continue to exist as general incorporated associations or general incorporated foundations pursuant to Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; referred to as the "Arrangement Act" in the following paragraph) (referred to as an "incorporated association or foundation under the transitional rule" in the following paragraph), those that have not completed the registration under Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) (other than those whose authorization under Article 45 of that Act has been rescinded pursuant to Article 131, paragraph (1) of that Act) are deemed to be Domestic Corporations set forth in Appended Table I of the new Income Tax Act, and the provisions of the new Income Tax Act and of other laws and regulations concerning income tax apply to them.