The provisions of Articles 46-9 through 46-12 apply mutatis mutandis to an order for management of a poorly managed common area and an administrator of a poorly managed common area. In such a case, the term "poorly managed exclusively-owned area, etc." in those provisions is deemed to be replaced with "poorly managed common area, etc."; the term "exclusively-owned area" in Article 46-9, paragraph (1) is deemed to be replaced with "common area", and the phrase "movables on which the order has effect, rights related to the common areas and the attached facilities, the right to use the grounds" in that paragraph is deemed to be replaced with "movables on which the order has effect"; the term "exclusively-owned area" in paragraph (4) of that Article is deemed to be replaced with "common area", and the term "unit owner" in that paragraph is deemed to be replaced with "owner"; and the phrase "are borne by the owner of" in Article 46-12, paragraph (2) is deemed to be replaced with "are jointly and severally borne by the persons who co-own".

①The association prescribed in Article 3 becomes a corporation by deciding that it is to become a corporation and its name and office through a meeting resolution adopted at a meeting at which a majority of the unit owners (excluding those who do not hold voting rights; hereinafter the same applies in this paragraph) (or, if a higher proportion is specified in the bylaws, at least that proportion), who hold a majority of the voting rights (or, if a higher proportion is specified in the bylaws, at least that proportion), are present, by at least a three-fourths majority each of the unit owners present and of their voting rights, and by making a registration in the locality of its principal office.

②A corporation under the provisions of the preceding paragraph is called an "incorporated management association".

③Beyond what is provided for in this Act, Cabinet Order prescribes the necessary matters for the registration of an incorporated management association.

④A matter that is required to be registered for an incorporated management association may not be asserted against a third party until after it has been registered.

⑤The meeting resolutions, the bylaws, and the acts performed within the scope of the duties of a manager before the establishment of an incorporated management association, become effective against the incorporated management association.

⑥An incorporated management association acts as the agent of the unit owners (or, with regard to claims for and the receipt of insurance money, etc., of the persons who hold the right to claim insurance money, etc.; the same applies in that paragraph) in connection with its administrative affairs (including claims for and the receipt of insurance money, etc.; the same applies in paragraph (8)).

⑦A limitation on an incorporated management association's authority to act as agent may not be asserted against a third party in good faith.

⑧Pursuant to the provisions of the bylaws or meeting resolutions, an incorporated management association may be named as plaintiff or defendant for a unit owner, in connection with its administrative affairs.

⑨In the cases set forth in the following items, the incorporated management association must notify the persons specified in the respective items of this without delay. In such a case, the provisions of Article 35, paragraphs (2) through (4) apply mutatis mutandis to the notice to unit owners.

⑩The provisions of Article 4 and Article 78 of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) apply mutatis mutandis to an incorporated management association, and the provisions of Article 16, paragraph (2) of the Bankruptcy Act (Act No. 75 of 2004) apply mutatis mutandis to an existing incorporated management association.

⑪The provisions of Section 4 and the proviso to Article 33, paragraph (1) (including as applied mutatis mutandis pursuant to Article 42, paragraph (5) and Article 45, paragraph (4)) do not apply to an incorporated management association.

⑫For the purpose of applying the provisions of the main clause of Article 33, paragraph (1) (including as applied mutatis mutandis pursuant to Article 42, paragraph (5) and Article 45, paragraph (4); hereinafter the same applies in this paragraph), Article 34, paragraphs (1) through (3) and paragraph (5), Article 35, paragraph (3), Article 38-2, paragraphs (1) and (3), Article 41, and Article 43 in the case where an incorporated management association exists, the term "manager" in those provisions (excluding the main clause of Article 33, paragraph (1) and Article 38-2, paragraph (1)) is deemed to be replaced with "director", the term "by the manager" in the main clause of Article 33, paragraph (1) is deemed to be replaced with "by the director at the office of an incorporated management association", and the term "manager" in Article 38-2, paragraph (1) is deemed to be replaced with "incorporated management association".

⑬To apply the provisions of the Corporation Tax Act (Act No. 34 of 1965) and other laws and regulations related to corporation tax, an incorporated management association is deemed to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of that Act. This being the case, when the provisions of Article 37 of that Act apply, the phrase "corporation in the public interest, etc. (excluding" in Article 37, paragraph (4) of that Act is deemed to be replaced with "corporation in the public interest, etc. (excluding an incorporated management association"; and when the provisions of Article 66 of that Act apply, the term "ordinary corporation" in paragraph (1) of Article 66 of that Act is deemed to be replaced with "ordinary corporation (including an incorporated management association)", the phrase "excluding a mutual company as prescribed in the Insurance Business Act" in paragraph (2) of that Article is deemed to be replaced with "excluding a mutual company as prescribed in the Insurance Business Act, and including an incorporated management association", and the phrase "corporation in the public interest, etc. (excluding" in Article 66, paragraph (3) of the Act is deemed to be replaced with "corporation in the public interest, etc. (excluding an incorporated management association and".

⑭To apply the provisions of the Consumption Tax Act (Act No. 108 of 1988) and other laws and regulations related to consumption tax, an incorporated management association is deemed to be a corporation set forth in the Appended Table No. 3 of that Act.

①An incorporated management association must use the characters "管理組合法人" [transliterated as "kanri-kumiai-houjin" and meaning "incorporated management association"] in its name.

②No person other than an incorporated management association may use the characters "管理組合法人" [transliterated as "kanri-kumiai-houjin" and meaning "incorporated management association"] in its name.

①An incorporated management association must prepare an inventory of assets at the time of its establishment and also annually at a time between January and March, and must keep this at its principal office at all times; provided, however, that if an incorporated management association expressly establishes a business year, it must prepare an inventory of assets at the time of its establishment and at the end of each business year.

②An incorporated management association must keep a register of unit owners and make the necessary changes to the register whenever there is a change in the unit owners.

①An incorporated management association must have a director.

②If there are multiple directors, an incorporated management association's administrative affairs are decided by the majority of the directors, unless otherwise provided for in the bylaws.

③The director acts as the representative of the incorporated management association.

④If there are multiple directors, each director acts as a representative of the incorporated management association.

⑤The provisions of the preceding paragraph do not preclude an incorporated management association from designating a director to act as the incorporated management association's representative or from providing for multiple directors to jointly act as the incorporated management association's representatives in its bylaws or by resolution at a meeting, or from specifying that the director who is to act as the incorporated management association's representative is to be chosen by the election of a director by and from among the directors themselves under the provisions of the bylaws.

⑥The director's term of office is to be two years; provided, however, that if the bylaws specify a different period of no longer than three years, that period is to be the director's term of office.

⑦If there is a vacancy in the office of a director, or a shortfall in the number of directors as specified in the bylaws, a director who has retired due to expiration of their term of office or has resigned from their office is to perform the duties of a director until a newly appointed director (including a provisional director referred to in Article 49-4, paragraph (1)) assumes office.

⑧The provisions of Article 25 apply mutatis mutandis to a director.

A limitation on a director's authority to act as agent may not be asserted against a third party in good faith.

A director may delegate their authority to undertake a specific act as an agent to other persons, but only if that delegation is not prohibited by the bylaws or a meeting resolution.

①If there is a vacancy in the office of a director and damage is likely to occur due to a delay in administrative affairs, the court must appoint a provisional director, at the request of an interested person or the public prosecutor.

②Cases concerning the appointment of a provisional director are to be subject to the jurisdiction of the district court with jurisdiction in the locality of the incorporated management association's principal office.

①An incorporated management association is to have an auditor.

②An auditor may not concurrently hold the position of the director or employee of an incorporated management association.

③The duties of an auditor are as follows:

④The provisions of Article 25, Article 49, paragraph (6) and paragraph (7), and the preceding Article apply mutatis mutandis to an auditor.

The auditor represents an incorporated management association in connection with a matter involving a conflict of interest between an incorporated management association and directors.

①Beyond what is provided for in this Act, all administrative affairs of an incorporated management association are carried out based on meeting resolutions; provided, however, that except for matters concerning which this Act prescribes a special quorum for meeting resolutions and the matters prescribed in Article 57, paragraph (2), the bylaws may provide that matters are to be decided by the directors and other officers.

②Notwithstanding the provisions of the preceding paragraph, the director may decide on an act of preservation.

①If it is necessary in order to manage the building and its grounds and attached facilities, an incorporated management association may acquire the unit ownership of that building, or land that should be managed or used together with that building and the land on which that building is located, by a resolution adopted at a meeting at which a majority of the unit owners (excluding those who do not hold voting rights; hereinafter the same applies in this paragraph) (or, if a higher proportion is specified in the bylaws, at least that proportion), who hold a majority of the voting rights (or, if a higher proportion is specified in the bylaws, at least that proportion), are present, by at least a three-fourths majority each of the unit owners present and of their voting rights.

②Even if an incorporated management association has acquired unit ownership pursuant to the provisions of the preceding paragraph, it does not hold voting rights at a meeting of that incorporated management association, notwithstanding the provisions of Article 38.