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The agricultural products specified by Cabinet Order prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act are rice, wheat and other grains, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings and other field crops, products of fruit trees and orchards, or horticultural crops produced using greenhouses or other special facilities.
法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する政令で定める農産物は、米、麦その他の穀物、馬鈴しよ、甘しよ、たばこ、野菜、花、種苗その他のほ場作物、果樹、樹園の生産物又は温室その他特殊施設を用いて生産する園芸作物とする。
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