Supplementary Provisions, Article 69Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第六十九条(法人税法の一部改正に伴う経過措置)
A continuing central union is deemed to be a corporation 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.
存続中央会は、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。
A continuing central union is deemed to be a public interest corporation, etc. referred to 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.
存続中央会は、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。