Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Taxation of Cooperatives
第十三条（協同組合の課税の特例に関する経過措置）
In the case where an agricultural, forestry or fishery association prescribed in Article 59, paragraph (1) or (2) of the Former Act has retained all or part of its income in each business year up to the business year including the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agricultural, forestry or fishery association prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in that paragraph), the provisions then in force continue to govern.
旧法第五十九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。
In the case where a business cooperative or a federation of cooperatives prescribed in Article 60, paragraph (1) of the Former Act has retained all or part of its income in each business year up to the business year including the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.
旧法第六十条第一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。