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With regard to a mutual aid policyholder who has paid premiums under the provisions of this Act, special measures are to be taken for the imposition of corporation tax or income tax, as provided for by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
この法律の規定に基づき掛金を納付した共済契約者については、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、法人税又は所得税の課税につき特別の措置を講ずるものとする。
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mutual aid policyholdermachine translation
「共済契約者」
The party to a mutual aid contract (共済契約) other than the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (独立行政法人中小企業基盤整備機構): the business that pays the premiums (掛金).
Defined inArticle 2, paragraph (3)· applies throughout the law