Supplementary Provisions, Article 5Transitional Measures Concerning Tax Credits for Individuals
第五条（個人の税額控除に関する経過措置）
In the case where an individual prescribed in Article 10, paragraph (1) of the New Act who engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (Act No. 90 of 1970) (excluding an individual who engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order that are included in necessary expenses in calculating the amount of business income for each year from 1977 to 1980, the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 10, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 5 of the Supplementary Provisions of the 1977 Amending Act)".
新法第十条第一項に規定する個人のうち、情報処理振興事業協会等に関する法律（昭和四十五年法律第九十号）第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が昭和五十二年分から昭和五十五年分までの各年分の事業所得の金額の計算上必要経費に算入される電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第十条第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第五条に規定する政令で定めるものを含む。）」として、同条の規定の例による。