Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 1999.
この法律は、平成十一年十月一日から施行する。
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十三条（租税特別措置法の一部改正に伴う経過措置）
With regard to transfers of land, etc. prescribed in Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 34-3, paragraph (2), Article 64, paragraph (1) or Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that fall under those provisions and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) made before the Effective Date, the provisions then in force continue to govern.
個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が施行日前に行った前条の規定による改正前の租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第三十四条の三第二項、第六十四条第一項又は第六十五条第一項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 34-3, paragraph (2), Article 64, paragraph (1) and Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the New Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974), among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act (Act No. 85 of 1956)", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation with "the following cases and the case where, when a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act has been implemented with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act, or land scheduled to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act, the replotting or the land or part thereof that is the subject of that right was determined with its area specially reduced, or the replotting or the land or part thereof that should be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act) is acquired through a replotting disposition pertaining to that land, etc.", the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Green Resources Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act", and the phrase "land improvement project" in item (iv) of that paragraph with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Green Resources Public Corporation Act".
施行日以後に新法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第三十四条の三第二項、第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法（昭和三十一年法律第八十五号）附則第十三条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第三十三条の二第一項第二号中「又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となる土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」と、新租税特別措置法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法附則第十三条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第六十五条第一項第二号中「又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は緑資源公団法附則第十三条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第四号中「土地改良事業」とあるのは「土地改良事業、緑資源公団法附則第十三条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table.
| the New Act on Special Measures Concerning Taxation in the case where | the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") in the case where |
| land improvement project' is deemed to be replaced with 'land improvement project or … the Green Resources Public Corporation Act (Act No. 85 of 1956) | a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a) or … of that Act |
| Article 96-4' is deemed to be replaced with 'Article 96-4, and … of the Green Resources Public Corporation Act | Article 22-4, paragraph (2)' is deemed to be replaced with 'Article 22-4, paragraph (2) and … of that Act |
| Article 23, paragraph (2)', and the phrase 'Article 53-2-2, paragraph (1) of that Act' is deemed to be replaced with 'Article 53-2-2, paragraph (1) of the Land Improvement Act', and | Article 23, paragraph (2)', and |
| or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or … of the Green Resources Public Corporation Act | a project referred to in Article 18, paragraph (1), item (viii)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (viii) or … of that Act |
| land improvement project' is deemed to be replaced with 'land improvement project, … of the Green Resources Public Corporation Act | a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a), … of that Act |
| land improvement project' is deemed to be replaced with 'land improvement project or … of the Supplementary Provisions of the Green Resources Public Corporation Act | a project referred to in Article 18, paragraph (1), item (vii), (a)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (vii), (a) or … of the Supplementary Provisions of that Act |
| or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or … of the Green Resources Public Corporation Act | a project referred to in Article 18, paragraph (1), item (viii)' is deemed to be replaced with 'a project referred to in Article 18, paragraph (1), item (viii) or … of that Act |
租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）の施行の日以後における前項の規定の適用については、同項中次の表の上欄に掲げる字句は同表の下欄に掲げる字句に読み替えるものとする。
| 場合における新租税特別措置法 | 場合における租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。） |
| 土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法（昭和三十一年法律第八十五号） | 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業若しくは同法 |
| 第九十六条の四」とあるのは「第九十六条の四並びに緑資源公団法 | 第二十二条の四第二項」とあるのは「第二十二条の四第二項及び同法 |
| 第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と | 第二十三条第二項」と |
| 又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は緑資源公団法 | 第十八条第一項第八号の事業」とあるのは「第十八条第一項第八号の事業若しくは同法 |
| 土地改良事業」とあるのは「土地改良事業、緑資源公団法 | 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業、同法 |
| 土地改良事業」とあるのは「土地改良事業若しくは緑資源公団法附則 | 第十八条第一項第七号イの事業」とあるのは「第十八条第一項第七号イの事業若しくは同法附則 |
| 又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は緑資源公団法 | 第十八条第一項第八号の事業」とあるのは「第十八条第一項第八号の事業若しくは同法 |
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding three paragraphs apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 23, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999)".
前三項の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第二十三条第一項から第三項までの規定」とする。