Supplementary Provisions, Article 11Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income
第十一条（山林所得に係る森林計画特別控除に関する経過措置）
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.
新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
Felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date based on a forest operation plan prescribed in that paragraph is deemed to be felling or transfer prescribed in Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation based on a forest management plan prescribed in that paragraph, and the provisions of that Article apply.
個人が施行日以後に行う旧租税特別措置法第三十条の二第一項に規定する森林施業計画に基づく同項に規定する伐採又は譲渡については、新租税特別措置法第三十条の二第一項に規定する森林経営計画に基づく同項に規定する伐採又は譲渡とみなして、同条の規定を適用する。