Supplementary Provisions, Article 69Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.
第六十九条（農業経営基盤強化準備金等に関する経過措置）
The provisions of Articles 24-2 and 24-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 24-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to income tax for the year that includes the date on which an individual carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the individual carries it out on or after the Effective Date.
新租税特別措置法第二十四条の二及び第二十四条の三（新租税特別措置法第二十四条の二第三項第二号に係る部分に限る。）の規定は、個人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日の属する年分の所得税について適用する。