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Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第六十二条(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 of the Former Act on Special Measures Concerning Taxation that a corporation listed in acquired or manufactured before July 1, 2008.

に掲げる法人が平成二十年七月一日前に取得又は製作をした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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