Supplementary Provisions, Article 46Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
第四十六条（法人の農業経営基盤強化準備金に関する経過措置）
A corporation that falls under the category of certified qualified farmland-owning corporations prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and that, as a result of the consultation prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, has been identified as a farmer expected to play a central role in agriculture in the area that the municipality finds appropriate, is deemed, until the day on which the two years prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act elapse, to be a corporation specified by Order of the Ministry of Finance as prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
新租税特別措置法第六十一条の二第一項に規定する認定農地所有適格法人に該当する法人で基盤強化法等改正法附則第十一条第二項に規定する協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされたものは、基盤強化法等改正法附則第五条第一項に規定する二年を経過する日までの間は、新租税特別措置法第六十一条の二第一項に規定する財務省令で定めるものとみなして、同条の規定を適用する。