Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
第八十一条（認定農業生産法人等の課税の特例に関する経過措置）
The provisions then in force continue to govern subsidies, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified agricultural corporation prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952)) received before the Effective Date.
旧租税特別措置法第六十一条の二第一項に規定する特定農業法人（農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人を除く。）が施行日前に交付を受けた旧租税特別措置法第六十一条の二第一項に規定する交付金等については、なお従前の例による。
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十一条の三第一項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定農業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十一条の三第一項に規定する特定農業用機械等については、なお従前の例による。