①With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of 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; hereinafter in this Article referred to as the "Arrangement Act") and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (including where it applies mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act; the same applies from the following paragraph through paragraph (5)) (excluding one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter in this Article referred to respectively as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked")), the provisions of Article 24, paragraph (4), Article 25, paragraph (1), item (ii) and paragraph (2), Article 294, paragraph (6), and Article 296, paragraph (1), item (ii) and paragraph (2) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.

②With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act (referred to as a "non-profit corporation" in paragraph (4) and paragraph (7))), the provisions of Article 72-2, paragraph (1), Article 72-5, paragraph (1), item (ii), Article 72-13, paragraph (5) (limited to the portions pertaining to items (i), (iii), (iv) and (vi)), paragraph (6) and paragraph (8) (limited to the portion pertaining to item (ii)), Article 72-24-8, and Article 72-26, paragraph (1) and paragraph (11) apply, deeming it to be an incorporated public interest association or incorporated public interest foundation.

③With regard to a general incorporated association that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest association, and with regard to a general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, it is deemed to be an incorporated public interest foundation, and the provisions of Article 73-4, paragraph (1), items (iii), (iii)-2 and (vii), Article 348, paragraph (2), items (ix), (ix)-2, (xii) and (xxvi) and paragraph (7), and Article 15, paragraph (15) of the Supplementary Provisions apply.

④With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act (in the case of an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, limited to one that falls under a non-profit corporation), the provisions of Article 24, paragraph (5), Article 52, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iii)), Article 53, paragraph (31), Article 294, paragraph (7), Article 312, paragraph (1) and paragraph (3) (limited to the portion pertaining to item (iii)), Article 321-8, paragraph (31), and Article 701-34, paragraph (2) apply, deeming it to be a public-interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.

⑤With regard to a general incorporated association or general incorporated foundation that continues to exist pursuant to the provisions of Article 41, paragraph (1) of the Arrangement Act and that has not made the registration under Article 106, paragraph (1) of the Arrangement Act, or an incorporated association whose authorization was revoked or an incorporated foundation whose authorization was revoked, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1) and Article 312, paragraph (1) apply, deeming it to be a general incorporated association or general incorporated foundation.

⑥With regard to a former limited-liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act that is subject to the application of the main clause of Article 3, paragraph (1) of the Arrangement Act, and a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, the provisions of Article 52, paragraph (1), Article 72-2, paragraph (1), Article 72-5, paragraph (1) and paragraph (3), and Article 312, paragraph (1) apply, deeming it to be a general incorporated association.

⑦Where a specified transitioned general incorporated association, etc. (meaning, among general incorporated associations or general incorporated foundations that continue to exist pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and that have made the registration under Article 106, paragraph (1) of the Arrangement Act as applied mutatis mutandis with the necessary reading replacements pursuant to Article 121, paragraph (1) of the Arrangement Act, those that fall under a non-profit corporation and satisfy the other requirements specified by Cabinet Order; the same applies hereinafter in this paragraph and the following paragraph) acquires the following real property, a prefecture may not, notwithstanding the provisions of Article 73-2, paragraph (1), impose real property acquisition tax on the acquisition of that real property:

⑧A municipality may not, notwithstanding the provisions of Article 342 or Article 702, paragraph (1), impose fixed assets tax or city planning tax on the following fixed assets pertaining to a specified transitioned general incorporated association, etc.; provided, however, that where a person who has borrowed fixed assets for a fee uses them as the following fixed assets, the tax may be imposed on the owner of those fixed assets:

⑨With regard to the application of Article 415, paragraph (1) to land or houses subject to the application of the provisions of the preceding paragraph, in Article 415, paragraph (1), "Article 348" is deemed to be replaced with "Article 348 or Article 41, paragraph (8) of the Supplementary Provisions", and "to which that Article applies" is deemed to be replaced with "to which those provisions apply".