Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Income Tax
第八条（所得税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 10-6 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding Article apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
| paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii)) | |
| paragraph (2) | or Article 10-5-3, paragraph (4) | or Article 10-5-3, paragraph (4) or Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| paragraph (3) | or Article 10-5-3, paragraph (5) | , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 次の各号に掲げる規定 | 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を | |
| 第二項 | 又は第十条の五の三第四項 | 若しくは第十条の五の三第四項又は旧効力措置法第十条の四第四項 |
| 第三項 | 若しくは第十条の五の三第五項 | 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項 |
With regard to the application of the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply and where the provisions of Articles 10-2 through 10-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 10-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
| paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 10-2, paragraph (3) or (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii)) | |
| as the amount of | as the amount of (or, where the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act apply, as the amount of income tax pertaining to the amount of real estate income or the amount of business income) | |
| paragraph (2) | or Article 10-5-3, paragraph (4) | or Article 10-5-3, paragraph (4), Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 10-2, paragraph (4), Article 10-2-2, paragraph (4) or Article 10-2-3, paragraph (4) of the Earthquake Special Provisions Act |
| paragraph (3) | blue return | final return |
| or Article 10-5-3, paragraph (5) | , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force | |
| "又は" (or) Article 10, paragraph (8), item (v) | "若しくは" (or, joining a smaller group of alternatives) Article 10, paragraph (8), item (v) | |
| limited to | or that would fall under the carried-over excess of the tax credit limit prescribed in Article 10-2, paragraph (5), Article 10-2-2, paragraph (5) or Article 10-2-3, paragraph (5) of the Earthquake Special Provisions Act if those provisions were applied, limited to |
前条の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第十条の二から第十条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第十条の六の規定の適用については、前項及び平成二十六年新震災特例法第十条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第十条の六の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 次の各号に掲げる規定 | 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この条において「震災特例法」という。）第十条の二第三項又は第四項の規定、震災特例法第十条の二の二第三項又は第四項の規定、震災特例法第十条の二の三第三項又は第四項の規定、震災特例法第十条の三第一項の規定、震災特例法第十条の三の二第一項の規定及び震災特例法第十条の三の三第一項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の三第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を | |
| の額として | の額（震災特例法第十条の二第三項又は第四項の規定の適用がある場合にあつては、不動産所得の金額又は事業所得の金額に係る所得税の額）として | |
| 第二項 | 又は第十条の五の三第四項 | 若しくは第十条の五の三第四項、旧効力措置法第十条の四第四項又は震災特例法第十条の二第四項、第十条の二の二第四項若しくは第十条の二の三第四項 |
| 第三項 | 青色申告書 | 確定申告書 |
| 若しくは第十条の五の三第五項 | 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項 | |
| 又は第十条第八項第五号 | 若しくは第十条第八項第五号 | |
| に限り | 又は震災特例法第十条の二第五項、第十条の二の二第五項若しくは第十条の二の三第五項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに限り |
Supplementary Provisions, Article 9Transitional Measures Concerning Depreciation by Individuals
第九条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) and (iii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
Areas that, out of the districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012; hereinafter referred to as the "Okinawa Promotion Act Partial Amendment Act"), to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) as amended by the Okinawa Promotion Act Partial Amendment Act (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa")) are deemed to be districts listed in the first column of item (iii) of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article (limited to the part pertaining to that item) apply.
旧租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号。以下「沖縄振興特別措置法一部改正法」という。）附則第三条第四項の規定により指定国際物流拠点産業集積地域（沖縄振興特別措置法一部改正法による改正後の沖縄振興特別措置法（平成十四年法律第十四号。以下「新沖縄振興特別措置法」という。）第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第十二条第一項の表の第三号の第一欄に掲げる地区とみなして、同条（同号に係る部分に限る。）の規定を適用する。
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual who is a designated small and medium sized enterprise prescribed in that paragraph and who obtained, before the Effective Date, the approval referred to in that paragraph for the business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)"; in paragraph (3) of that Article, the phrase "of Article 13-3, paragraph (1)" is deemed to be replaced with "of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of that paragraph"; the phrase ", paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) or (2) of the following Article"; the phrase "Article 13, paragraph (1), Article 13-2, paragraph (1)"" is deemed to be replaced with "the preceding paragraph, paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act"".
旧租税特別措置法第十三条の三第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者である個人の有する同項に規定する機械設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」と、同条第三項中「第十三条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第十三条の三第一項の」と、「第十三条の三第一項本文」とあるのは「同項本文」と、「、次条第一項」とあるのは「又は次条第一項若しくは第二項」と、「第十三条第一項、第十三条の二第一項」」とあるのは「前項、次条第一項若しくは第二項又は旧効力措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」」とする。
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) and Article 13-3, paragraph (2) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, the phrase "or paragraph (1) or (2) of the following Article" in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", the provisions of paragraph (1) or (2) of the following Article or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
前項の規定の適用がある場合における新租税特別措置法第十三条第二項（新租税特別措置法第十三条の二第三項及び第十三条の三第二項において準用する場合を含む。）の規定の適用については、新租税特別措置法第十三条第二項中「又は次条第一項若しくは第二項」とあるのは「、次条第一項若しくは第二項の規定又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十三条の三第一項」と、「同法」とあるのは「所得税法」とする。
With regard to machinery and equipment, etc. prescribed in Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of paragraph (4), the provisions of Article 24-3, paragraph (4), Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (6) of the New Act on Special Measures Concerning Taxation, and Article 12, paragraph (7) of the New Earthquake Special Provisions Act do not apply.
第四項の規定によりなおその効力を有するものとされる旧租税特別措置法第十三条の三第一項に規定する機械設備等については、新租税特別措置法第二十四条の三第四項、第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第二項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第六項並びに新震災特例法第十二条第七項の規定は、適用しない。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条の二（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Care Fees
第十条（社会保険診療報酬の所得計算の特例に関する経過措置）
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
新租税特別措置法第二十六条（第二項第二号、第四号及び第五号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
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。