Supplementary Provisions, Article 5Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle for 1981
第五条（昭和五十六年分の肉用牛の売却による農業所得の課税の特例）
With regard to income tax for 1981 on business income arising from a sale in the case where an individual prescribed in Article 25, paragraph (1) of the Former Act, during the period from January 1, 1981 to December 31, 1981, sold beef cattle prescribed in that paragraph which the individual raised at a market referred to in that paragraph, or sold male dairy calves prescribed in that paragraph which the individual raised by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that paragraph, that individual may follow the provisions of that Article; provided, however, that this does not apply where the individual receives the application of the provisions of Article 25 of the New Act for income tax for that year.
旧法第二十五条第一項に規定する個人が、昭和五十六年一月一日から同年十二月三十一日までの間に、その飼育した同項に規定する肉用牛を同項の市場において売却し、又はその飼育した同項に規定する乳用雄子牛を同項の農業協同組合若しくは農業協同組合連合会に委託して売却した場合におけるその売却により生じた事業所得に係る同年分の所得税については、当該個人は、同条の規定の例によることができる。ただし、同年分の所得税につき新法第二十五条の規定の適用を受ける場合については、この限りでない。
An individual who receives the application of the provisions of the main clause of the preceding paragraph must state that fact in the final return.
前項本文の規定の適用を受ける個人は、確定申告書にその旨を記載しなければならない。