Supplementary Provisions, Article 57Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted
第五十七条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
新租税特別措置法第十条の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 10 of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "Article 42-4, paragraph (12), item (v)" in paragraph (8), item (iii) of that Article is deemed to be replaced with "Article 42-4, paragraph (6), item (iv)".
施行日から平成二十七年十二月三十一日までの間における旧租税特別措置法第十条の規定の適用については、同条第八項第三号中「第四十二条の四第十二項第五号」とあるのは、「第四十二条の四第六項第四号」とする。