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Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第三十八条（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）
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 corporation listed in that item acquired or manufactured before the Effective Date.
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法人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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.