Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
第百十九条（連結親法人である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 assets for experimental research prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to fixed assets specified in those items) that a consolidated parent corporation listed in Article 66-10, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
連結親法人で旧租税特別措置法第六十六条の十第一項第三号、第四号又は第六号に掲げるものが施行日前に取得又は製作をした旧租税特別措置法第六十八条の九十四第一項に規定する試験研究用資産（これらの号に定める固定資産に限る。）については、なお従前の例による。