Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations
第四十六条（鉱工業技術研究組合の所得計算の特例に関する経過措置）
The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before that date.
新租税特別措置法第六十六条の十第一項の規定は、法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する試験研究用資産について適用し、法人が同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に規定する試験研究用資産については、なお従前の例による。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 66-10 of the New Act on Special Measures Concerning Taxation to a mining and manufacturing technology research association which, pursuant to the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (hereinafter referred to as the "Industrial Revitalization Act, etc. Amendment Act" in this paragraph), is deemed to be a research and development partnership (meaning a research and development partnership prescribed in Article 2, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961) as amended by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act) (a mining and manufacturing technology research association here meaning a mining and manufacturing technology research association prescribed in Article 2 of the Act on Mining and Manufacturing Technology Research Associations prior to the amendment by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act), the phrase "imposes expenses" in paragraph (1) of that Article is deemed to be replaced with "makes an imposition of expenses (including one deemed to be an imposition of expenses under the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan)".
前項の場合において、我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（以下この項において「産業活力再生特別措置法等改正法」という。）附則第六条の規定により技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正後の技術研究組合法（昭和三十六年法律第八十一号）第二条第一項に規定する技術研究組合をいう。）とみなされた鉱工業技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正前の鉱工業技術研究組合法第二条に規定する鉱工業技術研究組合をいう。）に係る新租税特別措置法第六十六条の十の規定の適用については、同条第一項中「費用を賦課し」とあるのは、「費用の賦課（我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律附則第十一条の規定により技術研究組合法第九条第一項の規定による費用の賦課とみなされるものを含む。）をし」とする。