Supplementary Provisions, Article 33Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
第三十三条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that an individual disburses on or after the Effective Date, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual disbursed before the Effective Date.
新租税特別措置法第十条第八項第三号の規定は、個人が施行日以後に支出する同号に規定する試験研究費の額について適用し、個人が施行日前に支出した旧租税特別措置法第十条第八項第三号に規定する試験研究費の額については、なお従前の例による。