Supplementary Provisions, Article 12Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
第十二条（開墾地等の農業所得の免税に関する経過措置）
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなった土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 13-3, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "each year (" in that paragraph is deemed to be replaced with "each year (in the cases listed in items (i) and (ii) (in the case listed in item (i), limited to the case where any of the requirements listed in (a) through (c) of that item is satisfied), excluding the years for which the provisions of Article 24, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, are applied; and".
前項の規定の適用がある場合における新法第十三条の三第一項の規定の適用については、同項中「各年（」とあるのは、「各年（第一号及び第二号に掲げる場合（第一号に掲げる場合にあつては、同号イからハまでに掲げる要件のいずれかを満たす場合に限る。）については、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十四条第一項の規定の適用を受ける年を除くものとし、」とする。