Supplementary Provisions, Article 96Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations, etc.
第九十六条（認定農地所有適格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 grants, etc. prescribed in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before the Effective Date by a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph.
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である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）が施行日前に交付を受けた同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 Articles 61-2 and 61-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 61-2, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the business year that includes the date on which a corporation carries out an acquisition, etc. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where the corporation carries it out on or after the Effective Date.
新租税特別措置法第六十一条の二及び第六十一条の三（新租税特別措置法第六十一条の二第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む事業年度分の法人税について適用する。