Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第十七条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）
The provisions of Article 66-5 of the New Act apply to assets for experimental research prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date, and with regard to assets for experimental research prescribed in Article 66-5, paragraph (1) of the Former Act that a corporation acquired or manufactured before that date, the provisions then in force continue to govern.
新法第六十六条の五の規定は、法人が施行日以後に取得し、又は製作する同条第一項に規定する試験研究用資産について適用し、法人が同日前に取得し、又は製作した旧法第六十六条の五第一項に規定する試験研究用資産については、なお従前の例による。