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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第十六条(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)

With regard to fixed assets specified in or of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in or an association, etc. listed in acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

に掲げる特定事業協同組合等又はに掲げる組合等が施行日前に取得又は製作をした又はに定める固定資産については、なお従前の例による。

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