Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
第五十二条(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 fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before the Effective Date.
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連結親法人が施行日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項第二号に定める固定資産については、なお従前の例による。