Supplementary Provisions, Article 8-4Exemption from Enterprise Tax
第八条の四（事業税の非課税）
With regard to the application of Article 72-5, paragraph (1) and Article 72-24-7, paragraph (7) to a federation of agricultural cooperatives that has undergone an entity conversion pursuant to 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 the surviving prefectural central union prescribed in 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, in Article 72-5, paragraph (1), item (v), the phrase "limited to those; referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7))" is deemed to be replaced with "(referred to as the 'specified federation of agricultural cooperatives' in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)) and a federation of agricultural cooperatives that has undergone an entity conversion pursuant to 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 the surviving prefectural central union prescribed in 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 (referred to as the 'specified federation of agricultural cooperatives after entity conversion' in that paragraph); limited to those)", and in Article 72-24-7, paragraph (7), item (i), the phrase "specified federation of agricultural cooperatives" is deemed to be replaced with "specified federation of agricultural cooperatives and specified federation of agricultural cooperatives after entity conversion".
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七十二条の五第一項及び第七十二条の二十四の七第七項の規定の適用については、第七十二条の五第一項第五号中「に限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）」とあるのは「（第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）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（同項において「特定組織変更後農業協同組合連合会」という。）に限る。）」と、第七十二条の二十四の七第七項第一号中「特定農業協同組合連合会」とあるのは「特定農業協同組合連合会及び特定組織変更後農業協同組合連合会」とする。