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Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第十九条(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 (x) of the New Act apply to fixed assets specified in that a corporation acquires or manufactures on or after the Effective Date.

の規定は、法人が施行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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