Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第十八条（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 of Article 66-5, paragraph (1), item (ii) of the New Act apply to assets for experimental research prescribed in Article 66-5, paragraph (1) of the New Act that a corporation acquires or manufactures, on or after the date listed in Article 1, item (i) of the Supplementary Provisions, with amounts that it levies based on the standards for levies (meaning the standards for levies listed in Article 4, paragraph (3), item (iv) of the Act on Promotion of Modernization of Small and Medium-Sized Enterprises (including as applied mutatis mutandis pursuant to Article 5, paragraph (4) of that Act)) set forth in a small and medium sized enterprise structural improvement plan or a small and medium sized enterprise new field entry plan prescribed in Article 66-5, paragraph (1), item (ii) of the New Act.
新法第六十六条の五第一項第二号の規定は、法人が附則第一条第一号に掲げる日以後に、新法第六十六条の五第一項第二号に規定する中小企業構造改善計画又は中小企業新分野進出計画で定める賦課の基準（中小企業近代化促進法第四条第三項第四号（同法第五条第四項において準用する場合を含む。）に掲げる賦課の基準をいう。）に基づいて賦課する金額をもつて取得し、又は製作する新法第六十六条の五第一項に規定する試験研究用資産について適用する。