Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on the Calculation of Income of Research and Development Partnerships
第五十二条（技術研究組合の所得の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 research and development partnership prescribed in that paragraph acquires or manufactures on or after the Effective Date, 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 research and development partnership prescribed in that paragraph acquired or manufactured before the Effective Date.
新租税特別措置法第六十六条の十第一項の規定は、同項に規定する技術研究組合が施行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、旧租税特別措置法第六十六条の十第一項に規定する技術研究組合が施行日前に取得又は製作をした同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。