Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations
第四十九条（認定農地所有適格法人の課税の特例に関する経過措置）
The provisions of Article 61-2, 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 a corporation makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 61-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that a corporation made before that date.
The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date.
新租税特別措置法第六十一条の三第一項の規定は、法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、法人が同日前に取得をした旧租税特別措置法第六十一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。