Supplementary Provisions, Article 23Scope of Businesses of Special Merger Districts Deemed to Be Businesses Conducted by Establishing a Special Account

In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under Article 26, paragraph (1) (Special Merger District) of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004) conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act.