Supplementary Provisions, Article 53Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
第五十三条（試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の四第十四項及び第十五項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。