Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Taxation Where a Capital Contribution Is Made to a Company Establishing, etc. Cultural and Academic Research Exchange Facilities in the Kansai Cultural and Academic Research City
第二十七条（関西文化学術研究都市における文化学術研究交流施設の設置等を行う会社に対し出資をした場合の課税の特例に関する経過措置）
With regard to the inclusion in gross profit of an amount that a corporation entered in its accounts as the special account referred to in Article 66-14, paragraph (1) of the Former Act pursuant to the provisions of that paragraph in a business year that commenced before the Effective Date, the provisions then in force continue to govern.
法人が旧法第六十六条の十四第一項の規定により施行日前に開始した事業年度において同項の特別勘定として経理した金額の益金の額への算入については、なお従前の例による。