Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第十三条(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 66-10, paragraph (1), item (iii) of the New Act apply to fixed assets specified in that item that a specified association or a specified commercial and industrial association, etc. listed in that item acquires or manufactures on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to fixed assets specified in Article 66-10, paragraph (1), item (iii) of the Former Act that a specified association listed in that item acquired or manufactured before that date, the provisions then in force continue to govern.
新法第六十六条の十第一項第三号の規定は、同号に掲げる特定組合又は特定商工組合等が繊維工業構造改善臨時措置法改正法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧法第六十六条の十第一項第三号に掲げる特定組合が同日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
The provisions of Article 66-10, paragraph (1), item (viii) of the New Act apply to fixed assets specified in that item that a specified business cooperative, etc. listed in that item acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
新法第六十六条の十第一項第八号の規定は、同号に掲げる特定事業協同組合等が特定農産加工業経営改善臨時措置法の施行の日以後に取得又は製作をする同号に定める固定資産について適用する。