Local Tax Act
Article 739-6, paragraph (7)
第七百三十九条の六第七項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality for which a representative or administrator has been designated, that representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。