Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Interest Tax Pertaining to Tax Payment Grace Periods, etc. for Gift Tax on Agricultural Land, etc.
第二十条（農地等についての贈与税の納税猶予等に係る利子税の特例に関する経過措置）
The provisions of Article 70-7, paragraphs (1) and (2) of the New Act apply in the case where, as a result of a transfer by expropriation or exchange, etc. prescribed in paragraph (1) of that Article having been made on or after the Effective Date with regard to agricultural land, etc. prescribed in that paragraph, the case listed in Article 70-4, paragraph (17), item (i) or item (ii) of the New Act has come to apply.
新法第七十条の七第一項及び第二項の規定は、施行日以後に同条第一項に規定する農地等につき同項に規定する収用交換等による譲渡をしたことにより、新法第七十条の四第十七項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
The provisions of Article 70-7, paragraphs (1) and (2) of the New Act and of the preceding paragraph apply mutatis mutandis to a person who is subject to the application of the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; referred to as the "1991 Amendment Act" in paragraph (4)). In this case, the necessary technical replacement of terms is specified by Cabinet Order.
The provisions of Article 70-7, paragraphs (3) and (4) of the New Act apply in the case where, as a result of a transfer by expropriation or exchange, etc. prescribed in paragraph (3) of that Article having been made on or after the Effective Date with regard to specified agricultural land, etc. prescribed in that paragraph, the case listed in Article 70-6, paragraph (21), item (i) or item (ii) of the New Act has come to apply.
新法第七十条の七第三項及び第四項の規定は、施行日以後に同条第三項に規定する特例農地等につき同項に規定する収用交換等による譲渡をしたことにより、新法第七十条の六第二十一項第一号又は第二号に掲げる場合に該当することとなった場合について適用する。
The provisions of Article 70-7, paragraphs (3) and (4) of the New Act and of the preceding paragraph apply mutatis mutandis to a person who is subject to the application of the main clause of Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the 1991 Amendment Act. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
新法第七十条の七第三項及び第四項並びに前項の規定は、平成三年改正法附則第十九条第五項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。