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Supplementary Provisions, Article 67Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第六十七条(所得税法の一部改正に伴う経過措置)
A continuing central union is deemed to be a corporation set forth in Appended Table I of the Income Tax Act for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
存続中央会は、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。