Supplementary Provisions, Article 8Transitional Measures Concerning Inclusion in Necessary Expenses of Payments to Specified Associations Pertaining to the Reserve for Structural Improvement, etc. of Small and Medium Sized Enterprises
第八条（特定組合に納付した中小企業構造改善等準備金に係る納付金の必要経費算入に関する経過措置）
With regard to payments under Article 28 of the Former Act made by an individual who is a member, etc. prescribed in Article 55-4, paragraph (1) of the Former Act of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, the provisions then in force continue to govern.
旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、なお従前の例による。