Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第二十二条（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）
With regard to corporation tax in the case where a production area association listed in Article 66-10, paragraph (1), item (iv) of the Former Act acquires or manufactures fixed assets listed in that item that are set forth in the promotion plan referred to in that item for which the approval prescribed in that item was obtained before the Effective Date and that fall under assets for experimental research prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas ceases to be effective".
旧法第六十六条の十第一項第四号に掲げる産地組合が、施行日前に同号に規定する承認を受けた同号の振興計画において定められた同号に掲げる固定資産で同項に規定する試験研究用資産に該当するものを取得し、又は製作した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法が効力を失う日の前日」とする。