Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
第五十五条（農用地等を取得した場合の課税の特例に関する経過措置）
The provisions of Article 24-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual receives by transfer through a distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) made on or after the Effective Date, and with regard to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual received by transfer through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第二十四条の三の規定は、個人が施行日以後に行われる現物分配（法人税法第二条第十二号の六に規定する現物分配をいう。以下同じ。）により移転を受ける新租税特別措置法第二十四条の三第一項に規定する農用地等について適用し、個人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第二十四条の三第一項に規定する農用地等については、なお従前の例による。