1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Income from Succeeding Crops on Land Where Land Improvement Projects Have Been Carried Out
第八条（土地改良事業施行地の後作所得の免税に関する経過措置）
With regard to income arising from the sowing or planting of rapeseed, etc. prescribed in Article 25 of the Former Act on land that became available for use, on or before March 31, 1972, as land improved by a land improvement project prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
昭和四十七年三月三十一日以前に旧法第二十五条第一項に規定する土地改良事業により改良された土地として利用することができることとなつた土地における同条に規定する菜種等の播種又は植付けにより生ずる所得については、同条の規定は、なおその効力を有する。
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