Document Internet Visit Counseling Team 4-1373 (2004.09.01)

The fact that the farmland falls under the location of farmland at the time of commencement of cultivation, but does not fall under it due to a reorganization of administrative districts, etc., shall be considered to have

The self-owned farmland first transferred after January 1, 2002, which falls under the location of the farmland under Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act at the time of commencement of cultivation, but does not fall under it due to the reorganization of administrative district, etc., shall be considered to have cultivated in the location of the farmland. The time of sending related reference materials, such as attachment, shall be the time of reference.

Article 69 of the Restriction of Special Taxation Act 【Reduction or Exemption of Transfer Income Tax on Self-Cultivating Farmland】