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Supplementary Provisions, Article 108Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第百八条（所得税法の一部改正に伴う経過措置）
For the purpose of applying the provisions of the Income Tax Act and other laws and regulations concerning income tax, Surviving Employees' Pension Funds and the Surviving Pension Fund Association are deemed to be corporations set forth in Appended Table I of that Act.
存続厚生年金基金及び存続連合会は、所得税法その他所得税に関する法令の規定の適用については、同法別表第一に掲げる法人とみなす。