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Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第十三条(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 66-10, paragraph (1), item (iii) of the New Act apply to fixed assets specified in that a specified association or a specified commercial and industrial association, etc. listed in acquires or manufactures on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to fixed assets specified in of the Former Act that a specified association listed in acquired or manufactured before that date, the provisions then in force continue to govern.

の規定は、に掲げる特定組合又は特定商工組合等が繊維工業構造改善臨時措置法改正法の施行の日以後に取得又は製作をするに定める固定資産について適用し、に掲げる特定組合が同日前に取得又は製作をしたに定める固定資産については、なお従前の例による。

The provisions of Article 66-10, paragraph (1), item (viii) of the New Act apply to fixed assets specified in that a specified business cooperative, etc. listed in acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.

の規定は、に掲げる特定事業協同組合等が特定農産加工業経営改善臨時措置法の施行の日以後に取得又は製作をするに定める固定資産について適用する。

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