Supplementary Provisions, Article 7Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc.
第七条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 10 of the New Act (excluding the part relating to paragraph (6) of that Article) to income tax for 1995, the phrase "5 percent" in paragraph (2) of that Article is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in paragraph (3) of that Article with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in paragraph (4) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
平成七年分の所得税に係る新法第十条（同条第六項に係る部分を除く。）の規定の適用については、同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第三項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。
With regard to the application of the provisions of Article 10 of the New Act (limited to the part relating to paragraph (6) of that Article) to income tax for 1995, the phrase "5 percent" in paragraph (2) of that Article as applied with the replacement of terms under that paragraph is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in paragraph (4) of that Article as applied with the replacement of terms under paragraph (6) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)".
平成七年分の所得税に係る新法第十条（同条第六項に係る部分に限る。）の規定の適用については、同項において読み替えて適用する同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第六項において読み替えて適用する同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。