Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
第二十三条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置）
The provisions of Article 67-3, paragraph (1), item (ii) of the New Act apply to cases where a corporation sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where a corporation sold beef cattle specified in Article 67-3, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.
新法第六十七条の三第一項第二号の規定は、法人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、法人が施行日前に旧法第六十七条の三第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。