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Supplementary Provisions, Article 22Transitional Measures Concerning Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第二十二条(鉱工業技術研究組合等の所得計算に関する経過措置)

The provisions of Article 66-10, paragraph (1), item (iv) of the New Act apply to fixed assets prescribed in that a corporation acquires or manufactures on or after the effective date of the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas.

の規定は、法人が産地中小企業対策臨時措置法の施行の日以後に取得又は製作をするに規定する固定資産について適用する。

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