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Supplementary Provisions, Article 15Transitional Provisions Concerning Special Deduction for New Mineral Deposit Exploration Expenses of Corporations
第十五条（法人の新鉱床探鉱費の特別控除に関する経過規定）
With regard to the application of the provisions of Article 58-3 of the Former Act in the business year immediately preceding a corporation's first business year beginning on or after April 1, 1968, the phrase "by March 31, 1968" in paragraph (1) of that Article is deemed to be replaced with "by the day preceding the first day of the first business year beginning on or after April 1, 1968".
法人の昭和四十三年四月一日以後最初に開始する事業年度の直前の事業年度における旧法第五十八条の三の規定の適用については、同条第一項中「昭和四十三年三月三十一日まで」とあるのは、「昭和四十三年四月一日以後最初に開始する事業年度開始の日の前日まで」とする。
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