Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation Where an Individual Has Acquired Agricultural Land, etc.
第六十六条（個人が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, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in paragraph (1) of that Article that an individual acquires, or manufactures or constructs, on or after the Effective Date, and with regard to specified agricultural machinery, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or manufactured or constructed, 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第四項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定農業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第二十四条の三第一項に規定する特定農業用機械等については、なお従前の例による。