Based on the provisions of Clause 1, Article 4 of Decree 102/2024/ND-CP, annual crop land is defined as land for planting crops that are sown, harvested and terminate the production cycle for a period of no more than one year, including annual crops with rootstocks.
Based on point b, clause 1, Article 173 of the 2024 Land Law, regulations on land use terms when changing land use purposes are as follows:
Article 173. Land use term when changing land use purpose
1. The land use term for individuals when changing land use purposes is specified as follows:
a) In case of converting special-use forest land, protection forest land to another type of land, the term is determined according to the term of the land type after the land use purpose is changed. The land use term is calculated from the time of the decision allowing the land use purpose to be changed;
b) In case of converting annual crop land, perennial crop land, production forest land, aquaculture land, salt production land to special-use forest land, protection forest land, the land use term is stable and long-term;
c) In case of changing the land use purpose between agricultural land types not falling under the cases specified in points a and b of this clause, the land user is entitled to continue to use that land for the term that has been allocated or leased;
d) In case of converting agricultural land to non-agricultural land, the land use term is determined according to the term of the land type after changing the land use purpose. The land use term is calculated from the time of the decision allowing the change of land use purpose.
Thus, based on the above regulations, when converting the land use purpose of annual crop land to special-use forest land, the land use term is stable and long-term.