Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
第十五条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置）
With regard to corporation tax in the case where an agricultural production corporation prescribed in Article 67-3, paragraph (1) of the Former Act sold, before the Effective Date, beef cattle prescribed in that paragraph that it had raised at the market referred to in that paragraph, or sold dairy bull calves prescribed in that paragraph that it had raised by entrusting them to the agricultural cooperative or federation of agricultural cooperatives referred to in that paragraph, the provisions then in force continue to govern.
旧法第六十七条の三第一項に規定する農業生産法人が、その飼育した同項に規定する肉用牛を同項の市場において、又はその飼育した同項に規定する乳用雄子牛を同項の農業協同組合若しくは農業協同組合連合会に委託して、施行日前に売却した場合における法人税については、なお従前の例による。