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Supplementary Provisions, Article 10Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.
第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置）
With regard to Fixed Assets set forth in Article 42, paragraph (2), item (ii) of the Former Corporation Tax Act acquired by a corporation before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern.
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