Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Treatment, etc. of Losses Arising from the Inclusion of Accounts Receivable of Ammonium Sulfate Manufacturers in Deductible Expenses
第十七条（硫安製造者の売掛金の損金算入による欠損金の処置等の特例に関する経過措置）
The provisions then in force continue to govern the case where an ammonium sulfate manufacturer prescribed in Article 66-9, paragraph (1) of the Former Act holds accounts receivable arising from its sale of ammonium sulfate to a company prescribed in that paragraph before the Effective Date, and the case where that company holds accounts payable arising from its purchase of ammonium sulfate from that ammonium sulfate manufacturer before that date.
旧法第六十六条の九第一項に規定する硫安製造者が施行日前に同項に規定する会社に対して硫安を販売したことにより生じた売掛金を有する場合及び当該会社が同日前に当該硫安製造者から硫安を購入したことにより生じた買掛金を有する場合については、なお従前の例による。