Supplementary Provisions, Article 5Transitional Measures Concerning Reserves of Individuals
第五条（個人の準備金に関する経過措置）
With regard to the application of the provisions of Article 20-4 of the New Act, the amount of the reserve for quarrying disaster prevention set aside pursuant to the provisions of Article 20-5, paragraph (1) of the Former Act is deemed to be the amount of the reserve for specified disaster prevention pertaining to a rock extraction site prescribed in the middle column of item (i) of the table in paragraph (1) of that Article.
旧法第二十条の五第一項の規定により積み立てられた採石災害防止準備金の金額は、新法第二十条の四の規定の適用については、同条第一項の表の第一号の中欄に規定する岩石採取場に係る特定災害防止準備金の金額とみなす。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Deduction for Forest Plans for Timber Income
第六条（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 of the New Act apply to the cutting or transfer of forested land prescribed in paragraph (1) of that Article that is carried out on or after the date on which the Forest Act Amendment Act comes into effect.
新法第三十条の二の規定は、森林法改正法の施行の日以後に行う同条第一項に規定する山林の伐採又は譲渡について適用する。