Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997.
この法律は、平成九年四月一日から施行する。
Supplementary Provisions, Article 96Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第九十六条（法人税法の一部改正に伴う経過措置）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax and the provisions of the Land-holding Tax Act (Act No. 69 of 1991) and other laws and regulations concerning land-holding tax, a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act.
附則第三十二条第二項に規定する存続組合は、法人税法その他法人税に関する法令の規定及び地価税法（平成三年法律第六十九号）その他地価税に関する法令の規定の適用については、法人税法別表第二に掲げる法人とみなす。
With regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act, a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a public interest corporation, etc. under Article 2, item (vi) of the Corporation Tax Act.
附則第三十二条第二項に規定する存続組合は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。