Supplementary Provisions, Article 110Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第百十条（法人税法の一部改正に伴う経過措置）
Surviving employees' pension funds and the surviving federation are deemed to be corporations listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax.
存続厚生年金基金及び存続連合会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。
Surviving employees' pension funds and the surviving federation are deemed to be public interest corporations, etc. set forth in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act (Act No. 226 of 1950).
存続厚生年金基金及び存続連合会は、地方税法（昭和二十五年法律第二百二十六号）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。