Supplementary Provisions, Article 11
第十一条
With respect to an association or foundation that is not a corporation, that has a provision for a representative or administrator and that conducts a profit-making business, and a fishery production cooperative and a forestry cooperative that are not special corporations under Article 72-22, paragraph (4) of the New Act, the provisions of the New Act apply to enterprise tax for business years of those associations or foundations that are not corporations, or of those corporations, beginning on or after April 1, 1957, and to enterprise tax on liquidation income from dissolution or merger on or after that date, and with respect to enterprise tax for business years of those corporations that began before that date and enterprise tax on liquidation income from dissolution or merger before that date, the provisions then in force continue to govern.
法人でない社団又は財団で代表者又は管理人の定があり、かつ、収益事業を行うもの並びに漁業生産組合及び森林組合で新法第七十二条の二十二第四項の特別法人でないものについては、新法の規定は、これらの法人でない社団若しくは財団又は法人の昭和三十二年四月一日以後に開始する事業年度分の事業税及び同日以後の解散又は合併による清算所得に対する事業税について適用し、これらの法人の同日前に開始した事業年度分の事業税及び同日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。
special corporationmachine translation
「特別法人」
In Article 72-24-7, paragraph 1, item 2 and the items of paragraph 5, the corporations listed in paragraph 7 — among them agricultural, consumer, fishery and forest owners' cooperatives and their federations (with some exceptions), small and medium-sized enterprise cooperatives other than enterprise associations, shinkin banks and labour banks, the Norinchukin Bank (農林中央金庫), medical corporations (医療法人) and federations of workers' cooperatives — whose enterprise tax (事業税) rates those provisions set.
Defined inArticle 72-24-7, paragraph (7)
the New Actmachine translation
「新法」
This Act as amended by Act No. 60 of 1957.
Short name set inSupplementary Provisions, Article 2, paragraph (1)