Supplementary Provisions, Article 127Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第百二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 20 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 20 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.