Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Stamp Tax
第九十二条（印紙税の特例に関する経過措置）
A corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 91-2 of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation 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 and which has not completed the registration referred to in Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) is deemed to be an incorporated public interest association or incorporated public interest foundation prescribed in Article 91-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
旧租税特別措置法第九十一条の二に規定する民法第三十四条の規定に基づき設立された法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（同法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないものは、新租税特別措置法第九十一条の二に規定する公益社団法人又は公益財団法人とみなして、同条の規定を適用する。