附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
第二条（研究所の解散等）
Supplementary Provisions, Article 2Dissolution of the Institute and Related Matters
The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time.
農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。
第十四条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the Local Tax Act
Among the fixed assets prescribed in Article 348, paragraph (2), item (xxiii)-4 of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of that item remain in force with respect to houses and depreciable assets. In this case, with respect to the application of that item to those houses and depreciable assets, in that item the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (i)" is deemed to be replaced with "Article 16, item (i)".
For fixed assets tax imposed on the houses and depreciable assets, among the fixed assets prescribed in Article 349-3, paragraph (27) of the Former Local Tax Act, that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 349-3, paragraph (27) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses and depreciable assets, in that paragraph the phrase "Institute of Agricultural Machinery" is deemed to be replaced with "Bio-oriented Technology Research Advancement Institution", and the phrase "Article 39, item (ii)" is deemed to be replaced with "Article 16, item (ii)".
For the houses prescribed in Article 702-2, paragraph (2) of the Former Local Tax Act that were acquired by the time the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions and succeeded to by the Organization pursuant to that paragraph, the provisions of Article 702-2, paragraph (2) of the Former Local Tax Act remain in force. In this case, with respect to the application of that paragraph to those houses, in that paragraph the phrase "Article 348, paragraphs (2) through (4)" is deemed to be replaced with "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to its amendment by Article 13 of the Supplementary Provisions of the Bio-oriented Technology Research Advancement Institution Act (Act No. 82 of 1986)".
第十六条（旧促進法等の暫定的効力等）
Supplementary Provisions, Article 16Provisional Effect of the Former Promotion Act and Other Acts
With respect to the Institute, the Former Promotion Act, the Income Tax Act prior to its amendment by the provisions of Article 11 of the Supplementary Provisions, the Corporation Tax Act prior to its amendment by the provisions of Article 12 of the Supplementary Provisions, the Local Tax Act prior to its amendment by the provisions of Article 13 of the Supplementary Provisions, and the Act Partially Amending the Local Tax Act, etc. prior to its amendment by the provisions of the preceding Article remain in force until the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions.
略称規定附則第二条第一項
農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。
略称規定附則第十四条第一項・この条の中だけ
附則第二条第一項の規定により研究所が解散する時までに取得され、同項の規定により機構に承継された前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第三百四十八条第二項第二十三号の四に規定する固定資産のうち家屋及び償…
わかりやすく言うと
昭和六十一年法律第八十二号によって改正される前の地方税法のことです。