Supplementary Provisions, Article 62Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
第六十二条（試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in that item that a corporation disburses on or after the Effective Date, and with regard to the amount of experimental research expenses prescribed in Article 42-4, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation disbursed before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十二条の四第十二項第三号の規定は、法人が施行日以後に支出する同号に規定する試験研究費の額について適用し、法人が施行日前に支出した旧租税特別措置法第四十二条の四第十二項第三号に規定する試験研究費の額については、なお従前の例による。