①The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) or (v) of the Former Act that a corporation listed in either of those items acquired or manufactured before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect and that fall under assets for experimental research prescribed in that paragraph.

②If a specified association prescribed in Article 4, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields, being a corporation that files a blue return (excluding one in liquidation), that obtained the certification under that paragraph before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect has, during the period from that date through March 31, 1997, acquired or manufactured fixed assets to be directly used for the experimental research prescribed in paragraph (3) of that Article that is set forth in the plan concerning a knowledge fusion development project prescribed in paragraph (1) of that Article (limited to the case where it has levied the costs for that acquisition or manufacture and has acquired or manufactured those assets, in the business year in which the amounts were paid based on that levy, with an amount equivalent to all or part of the amounts so paid), the provisions of Article 66-10 of the New Act apply by deeming those fixed assets to be assets for experimental research prescribed in paragraph (1) of that Article.