Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
第五十二条（連結親法人である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）
The provisions of Article 68-94 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation listed in that item acquired or manufactured before the Effective Date.
新租税特別措置法第六十八条の九十四の規定は、連結親法人で新租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日以後に取得又は製作をする同号に定める固定資産について適用し、連結親法人で旧租税特別措置法第六十六条の十第一項第二号に掲げるものが施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。