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Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第二十六条(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)

With regard to fixed assets specified in of the Former Act that a corporation listed in acquired or manufactured by February 24, 1993 and that fall under assets for experimental research prescribed in , the provisions of remain in force.

に掲げる法人が平成五年二月二十四日までに取得し、又は製作したに定める固定資産でに規定する試験研究用資産に該当するものについては、の規定は、なおその効力を有する。

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