Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Deferred Assets
第三条（繰延資産の範囲に関する経過措置）
For the research and development expenses listed in Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the Former Order that an individual paid before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
個人がこの政令の施行の日（以下「施行日」という。）前に支出した旧令第七条第一項第二号（繰延資産の範囲）に掲げる試験研究費については、なお従前の例による。
Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the New Order applies to the development expenses listed in that item that an individual pays on or after the Effective Date, and for the development expenses listed in Article 7, paragraph (1), item (iii) of the Former Order that an individual paid before the Effective Date, the provisions then in force continue to govern.
新令第七条第一項第二号（繰延資産の範囲）の規定は、個人が施行日以後に支出する同号に掲げる開発費について適用し、個人が施行日前に支出した旧令第七条第一項第三号に掲げる開発費については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 82 of 2007 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)