Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Taxation Where a Corporation Acquires Agricultural Land, etc.
第四十五条（法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 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十一条の三第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、法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六十一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。