Supplementary Provisions, Article 30Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.
第三十条（農業経営基盤強化準備金等に関する経過措置）
The provisions of Article 24-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that an individual makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 24-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that an individual made before that date.
The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that an individual acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before that date.
新租税特別措置法第二十四条の三第一項の規定は、個人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、個人が同日前に取得をした旧租税特別措置法第二十四条の三第一項に規定する農用地については、なお従前の例による。