Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation of Certified Agricultural Production Corporations, etc.
第八十四条（認定農業生産法人等の課税の特例に関する経過措置）
With regard to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in Article 61-2, paragraph (1) and Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a certified agricultural production corporation, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is listed in Article 2, paragraph (2), item (i), (b) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) prescribed in that paragraph) that holds an amount of reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it accumulated before the Effective Date, the provisions then in force continue to govern.
施行日前に積み立てた旧租税特別措置法第六十一条の二第一項に規定する農業経営基盤強化準備金の金額を有している同項及び旧租税特別措置法第六十一条の三第一項に規定する法人（旧租税特別措置法第六十一条の二第一項に規定する認定農業生産法人等のうち同項に規定する農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第二条第二項第一号ロに掲げるものに限る。）の施行日以後に終了する事業年度分の法人税については、なお従前の例による。
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph carried out before that date.
新租税特別措置法第六十一条の三第一項の規定は、法人が平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、法人が同日前に行われた旧租税特別措置法第六十一条の三第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。