Supplementary Provisions, Article 10Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
第十条（山林所得に係る森林計画特別控除に関する経過措置）
The provisions of Article 30-2, paragraph (1) of the New Act apply to the cutting or transfer of forested land prescribed in that paragraph that an individual carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to the cutting or transfer of forested land prescribed in Article 30-2, paragraph (1) of the Former Act that an individual carried out before that date, the provisions then in force continue to govern.
新法第三十条の二第一項の規定は、個人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同項に規定する山林の伐採又は譲渡について適用し、個人が同日前に行った旧法第三十条の二第一項に規定する山林の伐採又は譲渡については、なお従前の例による。