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Supplementary Provisions, Article 32-3Non-taxation of Business Office Tax

第三十二条の三(事業所税の非課税)

A federation of agricultural cooperatives that has undergone entity conversion from the surviving prefectural central union prescribed in pursuant to and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to (hereinafter in the following paragraph referred to as a "specified federation of agricultural cooperatives") is deemed, for the application of Article 701-34, paragraph (2), to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act.

に規定する存続都道府県中央会からの規定による組織変更をした農業協同組合連合会であつて、の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの(次項において「特定農業協同組合連合会」という。)は、第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。

A specified federation of agricultural cooperatives is deemed not to fall under a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act for the application of Article 701-41, paragraph (1) (limited to the portion relating to of the table in that paragraph).

特定農業協同組合連合会は、第七百一条の四十一第一項(同項の表に係る部分に限る。)の規定の適用については、法人税法第二条第七号の協同組合等に該当しないものとみなす。

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