Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
第九十二条（連結法人である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 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under the category of specified agricultural corporation prescribed in Article 68-64, 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) received before the Effective Date.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人（農地法第二条第三項に規定する農業生産法人を除く。）に該当するものが施行日前に交付を受けた旧租税特別措置法第六十八条の六十四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 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第六十八条の六十五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の六十五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。