Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第四十三条（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 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in paragraph (1), item (ii) of that Article that a corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before the Effective Date.
新租税特別措置法第六十六条の十の規定は、同条第一項第二号に掲げる法人が施行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法人が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。