The provisions set forth in Article 4, Article 158, and Article 164 of the Act on General Incorporated Associations and General Incorporated Foundations, and Article 662, Article 664, Article 868, paragraph (1), Article 871, Article 874 (limited to parts pertaining to item (i)), Article 875, and Article 876 of the Companies Act apply mutatis mutandis to medical corporations. In this case, the term "distribute its assets to its partners" in Article 664 of the Companies Act is replaced with "assign its assets to persons with vested interests in residual assets or to the national treasury", and the term "head office" in Article 868, paragraph (1) of the same Act is replaced with "principal office".
一般社団法人及び一般財団法人に関する法律第四条、第百五十八条及び第百六十四条並びに会社法第六百六十二条、第六百六十四条、第八百六十八条第一項、第八百七十一条、第八百七十四条（第一号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、医療法人について準用する。この場合において、同法第六百六十四条中「社員に分配する」とあるのは「残余財産の帰属すべき者又は国庫に帰属させる」と、同法第八百六十八条第一項中「本店」とあるのは「主たる事務所」と読み替えるものとする。
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