①With regard to the calculation of the amount of business income for each year from 2010 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force.

②The provisions of Article 24-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3) and paragraphs (7) through (9)) apply in the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in paragraph (1) of that Article comes to fall under the case listed in paragraph (3), item (iii) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in Article 24-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to fall under the case listed in paragraph (3), item (iii) of that Article before the Effective Date.