Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第十六条(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 item (iii) or (vi) of Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in item (iii) of that paragraph or an association, etc. listed in item (vi) of that paragraph acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第六十六条の十第一項第三号に掲げる特定事業協同組合等又は同項第六号に掲げる組合等が施行日前に取得又は製作をした同項第三号又は第六号に定める固定資産については、なお従前の例による。