16.
In the applications of the Corporation Tax Law (Law No.34 of 1965) and other laws and orders relating thereto, Regional Relationship Organizations approved for formation under paragraph 1 shall be deemed public interest corporations in item 6 of Article 2 of said Tax Law. In this case, in the event of the application of Article 37 of said Tax Law, "the public interest corporations in paragraphs 3 and 4 of Article 37 shall be read as "public interest corporations (except Regional Relationship Organizations approved for formation under paragraph 1 of Article 260-2 of the Local Autonomy Law)", and in the event of the application of Article 66 of said Tax Law, "the ordinary corporation (including Regional Relationship Organizations approved for formation under paragraph 1 of Article 260-2 of the Local Autonomy Law)," and "the public interest corporations" in paragraph 3 of Article 66 as "the public interest corporations (except Regional Relationship Organizations approved for formation under paragraph 1 of Article 260-2 of the Local Autonomy Law)."
17.
In the application of the Consumption Tax Law (Law No.108 of 1988) and other laws and orders relating thereto, a Regional Relationship Organization approved for formation under paragraph 1 shall be deemed a corporation which corresponds with those corporations listed in Exhibit 3 of said Consumption Tax Law.
18.
In the event that a Regional Relationship Organization approved for formation under paragraph 1 falls under any of the following cases, an administrative fine of not more than five hundred thousand yen shall be imposed upon the representative on the liquidator of said Organization:
(1) If failing to file a petition for adjudication of bankruptcy according to Article 70 and paragraph 1 of Article 81 of the Civil Code which is applied mutatis mutandis under paragraph 15;
