第二十六条
Supplementary Provisions, Article 26
For the case where an agriculture, forestry and fisheries cooperative prescribed in Article 52, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agriculture, forestry and fisheries cooperative prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in paragraph (2) of that Article), the provisions then in force continue to govern.
前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第一項又は第二項に規定する農林漁業組合が同条第一項に規定する整備終了の日（同条第二項に規定する農林漁業組合については、同項に規定する連合会の整備終了の日）を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
For the case where a business cooperative or federation of cooperatives prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.
前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第三項に規定する事業協同組合又は協同組合連合会が同項に規定する整備計画が完了することとなつている日を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。