第七条の五（法人の道府県民税及び市町村民税の非課税）
Supplementary Provisions, Article 7-5Exemption from Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax
With respect to the application of Article 25, paragraph (1) and Article 296, paragraph (1) to a federation of agricultural cooperatives that has undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, "specified by Cabinet Order" in those provisions is deemed to be replaced with "specified by Cabinet Order, and federations of agricultural cooperatives that have undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continue to use the words "Central Union of Agricultural Co-operatives" in their name pursuant to Article 18 of the Supplementary Provisions of that Act".
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条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に対する第二十五条第一項及び第二百九十六条第一項の規定の適用については、これらの規定中「定めるもの」とあるのは、「定めるもの及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条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」とする。