Supplementary Provisions, Article 8Transitional Measures for the Special Deduction for Planting Expenses Related to Timber Income
第八条（山林所得に係る植林費特別控除の経過措置）
If an individual has carried out the cutting down or transfer of forested land during the period from January 1, 1971 to December 31, 1972, the provisions of Article 30-2 of the Former Act are to govern, with the phrase "December 31, 1971" in paragraph (1) of that Article deemed to be replaced with "December 31, 1972", and the phrase "excluding the case" deemed to be replaced with "excluding the case and the case where the provisions of Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1971) apply to that cutting down or transfer".
個人が昭和四十六年一月一日から昭和四十七年十二月三十一日までの間に山林の伐採又は譲渡をした場合には、旧法第三十条の二第一項中「昭和四十六年十二月三十一日」とあるのは「昭和四十七年十二月三十一日」と、「場合を除く」とあるのは「場合及び当該伐採又は譲渡につき租税特別措置法の一部を改正する法律（昭和四十六年法律第二十二号）による改正後の租税特別措置法第三十条の二第一項の規定の適用を受ける場合を除く」として、同条の規定の例によるものとする。