Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第三十条（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 (ii) of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in that item that an association, etc. or a specified association, etc. listed in that item acquires or manufactures on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern fixed assets specified in those provisions that a commercial and industrial association, etc. listed in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, a specified association or a specified commercial and industrial association, etc. listed in item (iii) of that paragraph, or an association, etc. listed in item (viii) of that paragraph acquired or manufactured before that date.
新租税特別措置法第六十六条の十第一項第二号の規定は、同号に掲げる組合等又は特定組合等が中小企業経営革新支援法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧租税特別措置法第六十六条の十第一項第二号に掲げる商工組合等、同項第三号に掲げる特定組合若しくは特定商工組合等又は同項第八号に掲げる組合等が同日前に取得又は製作をしたこれらの規定に定める固定資産については、なお従前の例による。