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Article 25第二十五条
Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle（肉用牛の売却による農業所得の課税の特例）
Article 25, paragraph (1)
Where an individual engaged in agriculture (meaning the business prescribed in Article 2, paragraph (1), item (xxxv) of the Income Tax Act) has sold, in any year from 1981 through 2029, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if all of the beef cattle sold are tax-exempt raised cattle (meaning beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950) that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); the same applies in the following paragraph) and the total number of head of beef cattle sold is 1,500 or less, the individual's income tax on business income arising from the sale for the year that includes the day of the sale is exempted.
sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956), a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that individual;
sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that individual that are less than one year old.
Where an individual prescribed in the preceding paragraph has sold, in any year prescribed in that paragraph, the beef cattle prescribed in each item of that paragraph by the method of sale listed in that item, if the beef cattle sold include beef cattle that are not tax-exempt raised cattle, or, where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500, the tax-exempt raised cattle in the excess portion (including the case where none of the beef cattle sold are tax-exempt raised cattle), the amount of income tax pertaining to the amount of gross income of that individual for the year that includes the day of the sale may be the total of the following amounts, instead of the amount of income tax calculated pursuant to the provisions of Part II, Chapters II through IV of the Income Tax Act.
the amount calculated by multiplying by 5 percent the total of the sale price of the beef cattle, out of the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item, that are not tax-exempt raised cattle, and the sale price of the tax-exempt raised cattle in the excess portion where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500;
the amount equivalent to the amount of income tax calculated pursuant to the provisions of Part II, Chapter II, Section 4, Chapter III, and Chapter IV of the Income Tax Act on the amount of gross income for that year, calculated on the assumption that there is no amount of business income pertaining to the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item.
The beef cattle prescribed in the preceding two paragraphs means cattle other than the following cattle:
前二項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
Article 25, paragraph (3), item (i)
breeding bulls;
種雄牛
Article 25, paragraph (3), item (ii)
female dairy cattle that have been used for the production of calves.
乳牛の雌のうち子牛の生産の用に供されたもの
Article 25, paragraph (4)
The provisions of paragraph (1) or paragraph (2) apply only if the tax return contains a statement to the effect that the individual seeks the application of those provisions and matters concerning the details of the business income prescribed in those provisions, and has attached to it a document certifying that the sale of the beef cattle prescribed in those provisions was made by a method of sale listed in the items of paragraph (1), the sale price, and any other matters specified by Order of the Ministry of Finance.
Even where a tax return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement and the certifying document referred to in that paragraph are submitted. The same applies where a person who receives the application of the provisions of paragraph (1) has not filed a tax return, when the district director finds that there was an unavoidable reason for the failure to file it.
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle)".
Beyond what is provided for in paragraph (1) and paragraph (2), the method of calculating the amount of income tax exempted pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph and paragraph (2) are specified by Cabinet Order.
Article 25-2, paragraph (1)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
The amount of real estate income, the amount of business income, or the amount of timber income of an individual who has obtained approval from the district director to file blue returns, for a year for which the individual has that approval (excluding a year for which the provisions of paragraph (34) apply), is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, the amount of business income, or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act:
Article 25-2, paragraph (1), item (ii)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
the total of the amount of real estate income, the amount of business income (where the provisions of paragraph (1) of the following Article apply, excluding the amount of the part corresponding to the amount to be received for social insurance medical care prescribed in that paragraph; the same applies in paragraph (34), item (ii)), or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act.
Article 25-2, paragraph (2)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
The amount to be deducted pursuant to the provisions of the preceding provisions of the preceding paragraph do not apply where an individual prescribed in that paragraph is deducted from the amount of who engages in a business that generates real estate income, or business income in that year (excluding a person who receives the amountapplication of business income, or the provisions of Article 67, paragraph (1) of the amount Income Tax Act, and limited to a person who meets the requirements specified in the following items according to the categories of timber income,persons listed in that orderthose items) does not fall under the case prescribed in paragraph (4).
Article 25-2, paragraph (2), item (i)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
a person who engages in a business that generates real estate income in that year: the gross revenue pertaining to real estate income for the year before the preceding year exceeds 10,000,000 yen;
Article 25-2, paragraph (2), item (ii)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
a person who engages in a business that generates business income in that year: the gross revenue pertaining to business income for the year before the preceding year exceeds 10,000,000 yen.
Article 25-2, paragraph (3)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
Where an individual who has obtained approval from the district directorThe amount to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the application of the provisions of Article 67, paragraph (1) of the Income Tax Act) keeps books and documents for that businessbe deducted pursuant to the provisions of Article 148, paragraph (1) of that Act and records in them the transactions pertaining tois deducted from the amount of real estate income or the amount of business income for a year for which the individual has that approval (limited to the cases specified by Order of the Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, or the amount of businesstimber income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of, in that Act:order.
Article 25-2, paragraph (3), item (i)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
550,000 yen;
五十五万円
Article 25-2, paragraph (3), item (ii)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
the total of the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of the Income Tax Act.
Article 25-2, paragraph (4)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
Where an individual prescribed who has obtained approval from the district director to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the preceding application of the provisions of Article 67, paragraph falls under(1) of the case prescribed in Income Tax Act) keeps books and documents for that business pursuant to the provisions of Article 148, paragraph (1) of that Act and meets either ofrecords in them the following requirements, transactions pertaining to the provisionsamount of real estate income or the amount of business income for a year for which the individual has that paragraph may be applied approval (limited to the cases specified by deeming Order of the phrase "550,000 yen" in item (i) Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that paragraph year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income or the amount of business income calculated pursuant to be replaced with "650,000 yen"the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of that Act:
Article 25-2, paragraph (4), item (i)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents (hereinafter referred to as "electronic or magnetic records" in this item), or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case falling under either of the following cases)650,000 yen;
Article 25-2, paragraph (4), item (i), (a)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers;
Article 25-2, paragraph (4), item (i), (b)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
where all of the following requirements are met:
次に掲げる要件の全てを満たす場合
Article 25-2, paragraph (4), item (i), (b), (1)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
the individual has taken, in that year, the measures specified by Order of the Ministry of Finance as those necessary for the preservation of the specified electronic or magnetic records prescribed in Article 8, paragraph (5) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (referred to as "specified electronic or magnetic records" in (2)) pertaining to the transaction information prescribed in Article 2, item (v) of that Act (referred to as "transaction information" in (2)) of electronic transactions prescribed in that item (referred to as "electronic transactions" in (2)) pertaining to the amount of real estate income or the amount of business income prescribed in the preceding paragraph to meet the requirements specified by Order of the Ministry of Finance prescribed in Article 8, paragraph (5) of that Act;
Article 25-2, paragraph (4), item (i), (b), (2)（青色申告特別控除）Special Deduction for Blue ReturnsRemoved
where the individual has conducted electronic transactions referred to in (1) in that year, the individual preserves, pursuant to the provisions of Order of the Ministry of Finance, the specified electronic or magnetic records pertaining to the transaction information of those electronic transactions.
Article 25-2, paragraph (4), item (ii)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
that, by the filing deadline for the tax return of income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, the information on the matters to be stated in that tax return (including a statement to the effect that the individual seeks the application of the provisions of the preceding paragraph and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in the balance sheet, the profit and loss statement, and any other written statement concerning the calculationtotal of the amount of real estate income or the amount of business income preparedcalculated pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed inArticle 26, paragraph (2) or Article 27, paragraph (2) of the preceding paragraphIncome Tax Act.
Article 25-2, paragraph (5)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
The amount to be deducted Where an individual prescribed in the preceding paragraph falls under the case prescribed in that paragraph, and, for those of the books and documents prescribed in that paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) is deducted from of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the amount electronic or magnetic records prescribed in Article 2, item (iii) of real estate income that Act pertaining to those books and documents (hereinafter referred to as "electronic or magnetic records" in this paragraph), or keeps those electronic or magnetic records and preserves them on the amount computer output microfilm prescribed in item (vi) of business income, that Article (limited to the case falling under either of the following cases), the provisions of that paragraph may be applied by deeming the phrase "650,000 yen" in item (i) of that order.paragraph to be replaced with "750,000 yen":
Article 25-2, paragraph (5), item (i)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers;
Article 25-2, paragraph (5), item (ii)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
where all of the following requirements are met:
次に掲げる要件の全てを満たす場合
Article 25-2, paragraph (5), item (ii), (a)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
the individual has taken, in that year, the measures specified by Order of the Ministry of Finance as those necessary for the preservation of the specified electronic or magnetic records prescribed in Article 8, paragraph (5) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (referred to as "specified electronic or magnetic records" in (b)) pertaining to the transaction information prescribed in Article 2, item (v) of that Act (referred to as "transaction information" in (b)) of electronic transactions prescribed in that item (referred to as "electronic transactions" in (b)) pertaining to the amount of real estate income or the amount of business income prescribed in the preceding paragraph to meet the requirements specified by Order of the Ministry of Finance prescribed in Article 8, paragraph (5) of that Act;
Article 25-2, paragraph (5), item (ii), (b)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
where the individual has conducted electronic transactions referred to in (a) in that year, the individual preserves, pursuant to the provisions of Order of the Ministry of Finance, the specified electronic or magnetic records pertaining to the transaction information of those electronic transactions.
Article 25-2, paragraph (6)（青色申告特別控除）Special Deduction for Blue ReturnsChanged
The provisions of paragraph (3) (excluding the case where they are applied,amount to be deducted pursuant to the provisions of paragraph (4), to a person who meets the requirement listed in item (ii) of that paragraph) apply only if the tax return contains a statement to the effect that the individual seeks the application of the provisions of paragraph (3) and matters concerning the calculation of the amount to be is deducted under the provisions of that paragraph, and has attached to it a balance sheet, a profit and loss statement, and any other written statement concerning the calculation offrom the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed, in that paragraph, and the tax return has been filed by its filing deadlineorder.
Article 25-2, paragraph (7)（青色申告特別控除）Special Deduction for Blue ReturnsAdded
The provisions of paragraph (4) apply only if, by the filing deadline of the tax return for income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, information pertaining to the matters to be stated in that tax return (including a statement to the effect that the individual seeks the application of the provisions of paragraph (4) and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in a balance sheet, a profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in paragraph (4).