Supplementary Provisions, Article 13Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
第十三条（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 on Special Measures Concerning Taxation apply to the cutting or transfer prescribed in paragraph (1) of that Article of forested land held by an individual that the individual carries out on or after the Effective Date, and the provisions then in force continue to govern the cutting or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of forested land held by an individual that the individual carried out before the Effective Date.
新租税特別措置法第三十条の二の規定は、個人が施行日以後に行うその有する山林の同条第一項に規定する伐採又は譲渡について適用し、個人が施行日前に行ったその有する山林の旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。