Search
検索
Searched the Japanese text of the laws as today. Type English to search the English translations instead.
Terms
A loan of farmland, etc. (農地等 or 特例農地等) under the grace period for gift tax (Article 70-4) or inheritance tax (Article 70-6), made by setting up a superficies right (地上権), farming right (永小作権), right under a loan for use (使用貸借) or right of lease (賃借権) over it — other than a superficies right over a set range of underground or airspace under Article 269-2, paragraph (1) of the Civil Code — when the donee (受贈者) or agricultural heir (農業相続人) can no longer farm it because of disability, illness or another cause, in a state a Cabinet Order (政令) sets, and only where a specified loan (特定貸付け) under the following Article cannot be made, in a case a Cabinet Order sets.
Farmland, etc. (農地等) under the grace period for gift tax that the donee (受贈者) has lent out by a loan due to difficulty in farming (営農困難時貸付け) because illness, disability or another cause keeps the donee from farming it.
The creation of a superficies (地上権) — other than one under Article 269-2, paragraph (1) of the Civil Code — permanent tenancy (永小作権), right of loan for use or lease (賃借権) over farmland, on which farmland is lent out when farming it has become difficult.
Acquiring farmland (農用地) or specified agricultural machinery, etc. (特定農業用機械等) — for the machinery, only machinery not used in a business since it was made — or manufacturing or constructing it.
The extinction of a superficies (地上権), permanent tenancy (永小作権), right of loan for use or lease (賃借権) over farmland lent out because farming it had become difficult (営農困難時貸付農地等).
貸付猶予期日
In Article 70-4-2, the day one year after the day following the end of the lease term (貸付期限) of specified leased farmland, etc., by which a person under the tax deferral who has the tax office's approval expects to make a new specified lease.
In the paragraph that defines it, agricultural land of the kind that paragraph specifies (including a right of lease over it) acquired, or specified agricultural machinery, etc. (特定農業用機械等) — farm machinery and equipment, tools and fixtures, buildings and their fixtures, structures and software of a scale a Cabinet Order (政令) specifies — acquired new or built — that is put to use in the individual's business or the corporation's farming.
In the grace periods for gift tax (Article 70-4) and inheritance tax (Article 70-6) on farmland, the written notification that a donee or agricultural heir (農業相続人) who has leased out farmland under the special lease rule (貸付特例適用農地等) must file with the district director (税務署長) by each anniversary of the day after filing the notification of the lease, stating the particulars of the lease and other matters a Ministry of Finance Order (財務省令) sets.
Setting up a superficies right (地上権), right of lease (賃借権) or right under a loan for use (使用貸借) over farmland — other than a superficies right over a set range of underground or airspace under Article 269-2, paragraph (1) of the Civil Code — to lend it for temporary use as land for roads, waterways, railways or similar facilities (一時的道路用地等).
特定貸付者
A person making a specified loan (特定貸付け) as Article 70-6-2, paragraph (1) defines it — a loan of farmland or grazing land whose inheritance tax is under a tax payment grace period (納税猶予), made for the farmland intermediary management project (農地中間管理事業).
In Chapter IV-2 (special provisions of the Land-holding Tax Act), a land lease right, etc. as defined in Article 2, item (ii) of the Land-holding Tax Act, other than certain superficies rights and other rights a Cabinet Order (政令) sets.
In Article 70-4, farmland or pasture land that a donee borrows for its own farming, within two months of the day set in paragraph (10), item (i) or (iii), in place of lent-out farmland covered by paragraph (8) (貸付特例適用農地等), meeting requirements such as being borrowed under an agricultural land use consolidation, etc. promotion plan (農用地利用集積等促進計画) and others a Cabinet Order (政令) sets.
特定不動産の割合
The ratio of the total value of specified real property (特定不動産): real property, leaseholds or superficies over real property, or trust beneficial interests in a trust of the ownership of real property or of leaseholds or superficies over land, among the specified assets a specified purpose company (特定目的会社) acquires, valued as stated in the contract documents under Article 4, paragraph (3), item (iii) of the Act on the Securitization of Assets, to the total value of the specified assets it holds.
A land lease right (借地権) under Article 2, item (i) of the Act on Land and Building Leases to which Article 22, paragraph (1) of that Act applies: one set for 50 years or more with no renewal, no extension by building and no claim to have the building bought.
借賃等
Rent, etc. (借賃等) as defined in Article 20, paragraph 1 of the Cropland Act, payable for farmland; where the fixed assets tax (固定資産税) and city planning tax (都市計画税) on such rented farmland in an urbanization promotion area (市街化区域農地) to which the proviso of Article 19-3, paragraph 1 of the supplementary provisions (附則) applies exceed it, the mayor (市町村長) may, on the taxpayer's application and where needed, defer collecting the excess for a period a Ministry of Internal Affairs and Communications Order (総務省令) sets.
A farmland intermediary management right as defined in Article 2, paragraph 5 (as to item 1) of the Act on the Promotion of Farmland Intermediary Management Services; land in a regional plan area that a farmland intermediary management organization (農地中間管理機構) takes such a right over, for ten years or more, between 1 April 2026 and 31 March 2028, of a kind a Ministry of Internal Affairs and Communications Order (総務省令) specifies, has its fixed assets tax (固定資産税) and city planning tax (都市計画税) base halved for three fiscal years.
利用権の設定等
The creation of use rights, etc. as referred to in Article 4, paragraph (4), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation as it stood before Act No. 12 of 2019, limited here to a transfer of ownership, in the transitional rules of the supplementary provisions (附則) of Act No. 4 of 2017 for land sold after an application to the agricultural committee (農業委員会).