Supplementary Provisions, Article 10Transitional Measures Concerning Tax Credits for Corporations
第十条（法人の税額控除に関する経過措置）
In the case where a corporation prescribed in Article 42-3, paragraph (1) of the New Act that engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (excluding a corporation that engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order in each business year commencing during the period from the Effective Date to March 31, 1980 (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 42-3, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 10 of the Supplementary Provisions of the 1977 Amendment Act)".
新法第四十二条の三第一項に規定する法人のうち、情報処理振興事業協会等に関する法律第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が施行日から昭和五十五年三月三十一日までの間に開始する各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第四十二条の三第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第十条に規定する政令で定めるものを含む。）」として、同条の規定の例による。