Supplementary Provisions, Article 51Transitional Measures Concerning the Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
第五十一条（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除に関する経過措置）
The provisions of Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply in the case where land, etc. prescribed in that paragraph held by a corporation is purchased 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 land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased before that date.
新租税特別措置法第六十五条の三第一項（第三号に係る部分に限る。）の規定は、法人の有する同項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、法人の有する旧租税特別措置法第六十五条の三第一項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。