Supplementary Provisions, Article 122Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
第百二十二条（認定農地所有適格法人の課税の特例に関する経過措置）
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (2) and Article 61-3, paragraph (1), item (i), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes.
四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第二項に規定する法人には四年旧措置法第六十八条の六十四第一項の規定の適用を受けたものを含むものとし、四年新措置法第六十一条の二第二項及び第六十一条の三第一項第一号イに規定する農業経営基盤強化準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金の金額を含むものとし、四年新措置法第六十一条の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第三項の規定により益金の額に算入された金額を含むものとし、四年新措置法第六十一条の二第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第二項の規定により益金の額に算入された金額を含むものとする。
With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for strengthening the farm management base referred to in Article 61-2, paragraphs (3), (4), and (6) and Article 61-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year.
四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第三項、第四項及び第六項並びに第六十一条の三第一項の農業経営基盤強化準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金を含むものとする。