Supplementary Provisions, Article 32-3Non-taxation of Business Office Tax
第三十二条の三（事業所税の非課税）
A federation of agricultural cooperatives that has undergone entity conversion from the surviving prefectural central union prescribed in 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) pursuant to that Article and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (hereinafter in the following paragraph referred to as a "specified federation of agricultural cooperatives") is deemed, for the application of Article 701-34, paragraph (2), to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax 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あつて、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（次項において「特定農業協同組合連合会」という。）は、第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。
A specified federation of agricultural cooperatives is deemed not to fall under a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act for the application of Article 701-41, paragraph (1) (limited to the portion relating to item (i) of the table in that paragraph).
特定農業協同組合連合会は、第七百一条の四十一第一項（同項の表第一号に係る部分に限る。）の規定の適用については、法人税法第二条第七号の協同組合等に該当しないものとみなす。
specified federation of agricultural cooperativesmachine translation
「特定農業協同組合連合会」
A federation of agricultural cooperatives (農業協同組合連合会) that converted from a surviving prefectural central union (存続都道府県中央会) under Article 12 of the supplementary provisions (附則) of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) and, under Article 18 of those supplementary provisions, still uses the words 農業協同組合中央会 (central union of agricultural cooperatives) in its name; for the business office tax (事業所税) under Article 701-34, paragraph 2 it is treated as a public interest corporation, etc. (公益法人等) under the Corporation Tax Act.
Short name set inSupplementary Provisions, Article 32-3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 32-3, paragraph (2)