Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
第九条（肉用牛の売却による農業所得の課税の特例に関する経過措置）
The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to cases where an individual 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 an individual sold beef cattle specified in Article 25, 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.
新法第二十五条第一項第二号の規定は、個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、個人が施行日前に旧法第二十五条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。