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Supplementary Provisions, Article 37
第三十七条
The provisions of Article 36, paragraphs (6) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) as amended by Article 5 apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, with regard to all or part of the farmland, etc. prescribed in paragraph (6) of that Article to which the provisions of paragraph (3) of that Article apply, the right based on a loan for use prescribed in paragraph (6) of that Article is extinguished and that farmland, etc. is lent based on the creation of a superficies right, etc. prescribed in that paragraph.
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