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Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第百条(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 then in force continue to govern fixed assets specified in , or of the Former Act on Special Measures Concerning Taxation that a corporation listed in any of those items acquired or manufactured before the Effective Date.

、又はに掲げる法人が施行日前に取得又は製作をしたこれらの号に定める固定資産については、なお従前の例による。

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