Supplementary Provisions, Article 67, paragraph (1)
第一項
A continuing central union is deemed to be a corporation set forth in Appended Table I of the Income Tax Act for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
存続中央会は、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。