1 article
Article 3Application of This Act to Associations or Foundations Without Juridical Personality
第三条（人格のない社団等に対するこの法律の適用）
The provisions of this Act (excluding Article 75-4 (Filing of Returns Using an Electronic Data Processing System), Article 82-7 (Filing of Returns Using an Electronic Data Processing System), Article 82-15 (Filing of Returns Using an Electronic Data Processing System), Article 82-23 (Filing of Returns Using an Electronic Data Processing System) and Appended Table 2) apply to an association or foundation without juridical personality by deeming it to be a corporation.
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