Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 15Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十五条（租税特別措置法の一部改正に伴う経過措置）
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) or Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that falls under those provisions and that an individual or a corporation made before the Effective Date.
個人又は法人が施行日前に行つた前条の規定による改正前の租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項又は第六十五条第一項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) and Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") in the case where, on or after the Effective Date, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) or item (ii) of that paragraph of the Former Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to the amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988) (hereinafter referred to as the "Former Agricultural Land Development Public Corporation Act"), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974)", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", and the phrase "land improvement project" in item (iv) of that paragraph with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act".
施行日以後に新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ若しくはロ又は同項第二号の事業が施行された場合における前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号）附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法（以下「旧農用地開発公団法」という。）第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第三十三条の二第一項第二号中「又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、新租税特別措置法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第六十五条第一項第二号中「又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、同項第四号中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」とする。
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
| the provisions of the preceding Article | the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) |
| land improvement project' is deemed to be replaced with 'land improvement project or … the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) | a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of that Act |
| Article 96-4' is deemed to be replaced with 'Article 96-4, and … of the Agricultural Land Improvement Public Corporation Act | Article 23, paragraph (2)' is deemed to be replaced with 'Article 23, paragraph (2) and … of that Act |
| Article 23, paragraph (2)', and the phrase 'Article 53-2-2, paragraph (1) of that Act' is deemed to be replaced with 'Article 53-2-2, paragraph (1) of the Land Improvement Act', and | Article 23, paragraph (2)', and |
| or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or … of the Agricultural Land Improvement Public Corporation Act | a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act |
| land improvement project' is deemed to be replaced with 'land improvement project, … of the Agricultural Land Improvement Public Corporation Act | a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a), … of that Act |
| land improvement project' is deemed to be replaced with 'land improvement project or … of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act | a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of the Supplementary Provisions of that Act |
| or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or … of the Agricultural Land Improvement Public Corporation Act | a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act |
租税特別措置法の一部を改正する法律（平成元年法律第十二号）の施行の日以後における前項の規定の適用については、同項中次の表の上欄に掲げる字句は同表の下欄に掲げる字句に読み替えるものとする。
| 前条の規定 | 租税特別措置法の一部を改正する法律（平成元年法律第十二号） |
| 土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号） | 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法 |
| 第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法 | 第二十三条第二項」とあるのは「第二十三条第二項及び同法 |
| 第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と | 第二十三条第二項」と |
| 又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法 | 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法 |
| 土地改良事業」とあるのは「土地改良事業、農用地整備公団法 | 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業、同法 |
| 土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則 | 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法附則 |
| 又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法 | 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法 |