Supplementary Provisions, Article 128Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百二十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 21 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 55, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the provisions of Article 21 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.