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Article 24-2Reserve for Strengthening the Farm Management Base

第二十四条の二(農業経営基盤強化準備金)

Where an individual who files a blue return and who has obtained the certification under for a farm management improvement plan prescribed in or the certification under for a farming plan for young persons, etc. prescribed in (referred to in paragraph (3), item (i) and paragraph (7) as a "certified farmer, etc.") (limited to one specified by Order of the Ministry of Finance as a person who takes charge of agriculture in the area of the regional plan prescribed in ), in each year that includes a day within the period from April 1, 2007 to March 31, 2027 (excluding the year that includes the day on which the business was discontinued), has received a grant prescribed in or or any other grant or subsidy specified by Order of the Ministry of Finance as being similar thereto (referred to in item (i) as "grants, etc."), if, in preparation for the expenditure of expenses required for strengthening the farm management base (meaning expanding the scale of farm management referred to in or rationalizing the production methods referred to in ; the same applies in item (i)) carried out in accordance with the certified plan prescribed in or the certified farming plan prescribed in (referred to in paragraph (3), item (ii), (a) and (b) and paragraph (7) as a "certified plan, etc."), the individual sets aside as a reserve for strengthening the farm management base an amount not exceeding the lesser of the following amounts, the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.

青色申告書を提出する個人でに規定する農業経営改善計画に係るの認定又はに規定する青年等就農計画に係るの認定を受けたもの(第三項第一号及び第七項において「認定農業者等」という。)(に規定する地域計画の区域において農業を担う者として財務省令で定めるものに限る。)が、平成十九年四月一日から令和九年三月三十一日までの期間内の日の属する各年(事業を廃止した日の属する年を除く。)において、又はに規定する交付金その他これに類するものとして財務省令で定める交付金又は補助金(第一号において「交付金等」という。)の交付を受けた場合において、に規定する認定計画又はに規定する認定就農計画(第三項第二号イ及びロ並びに第七項において「認定計画等」という。)の定めるところに従つて行う農業経営基盤強化(の農業経営の規模を拡大すること又はの生産方式を合理化することをいう。第一号において同じ。)に要する費用の支出に備えるため、次に掲げる金額のうちいずれか少ない金額以下の金額を農業経営基盤強化準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。

the amount specified by Cabinet Order, out of the amount of those grants, etc., as being for the expenditure of expenses required for strengthening the farm management base;

当該交付金等の額のうち農業経営基盤強化に要する費用の支出に備えるものとして政令で定める金額

the amount calculated, as specified by Cabinet Order, as the amount of business income for the year in which it was set aside.

その積立てをした年分の事業所得の金額として政令で定めるところにより計算した金額

Where, as of December 31 of the relevant year, the amount of the reserve for strengthening the farm management base of the individual prescribed in the preceding paragraph carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.

その年の十二月三十一日において、前項に規定する個人の前年から繰り越された農業経営基盤強化準備金の金額(同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。)のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した農業経営基盤強化準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。

Where an individual who has set aside the reserve for strengthening the farm management base referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii) or item (iv), the amounts of the reserve for strengthening the farm management base prescribed in those items are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.

第一項の農業経営基盤強化準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号又は第四号に掲げる場合に該当するときは、これらの号に規定する農業経営基盤強化準備金の金額をその積立てをした年が最も古いものから順次総収入金額に算入されるものとする。

where the individual ceases to be a certified farmer, etc.: the amount of the reserve for strengthening the farm management base on the day on which the individual ceased to be a certified farmer, etc.;

認定農業者等に該当しないこととなつた場合 その該当しないこととなつた日における農業経営基盤強化準備金の金額

where the individual has made an acquisition (meaning an acquisition as prescribed in paragraph (1) of the following Article, limited, for specified agricultural machinery, etc., to the acquisition of those that have not been used for business since their manufacture or construction) or a manufacture or construction (referred to in this item as an "acquisition, etc.") of the following agricultural land (meaning agricultural land as prescribed in , including a right of lease pertaining to that agricultural land; the same applies hereinafter in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; the same applies hereinafter in this item): the amount, out of the amount of the reserve for strengthening the farm management base on the day of the acquisition, etc., equivalent to the acquisition cost of the agricultural land or specified agricultural machinery, etc. that was the subject of the acquisition, etc.;

次に掲げる農用地(に規定する農用地をいい、当該農用地に係る賃借権を含む。以下この号において同じ。)又は特定農業用機械等(次条第一項に規定する特定農業用機械等をいう。以下この号において同じ。)の取得(同項に規定する取得をいい、特定農業用機械等にあつてはその製作又は建設の後事業の用に供されたことのないものの取得に限る。)又は製作若しくは建設(以下この号において「取得等」という。)をした場合 その取得等をした日における農業経営基盤強化準備金の金額のうちその取得等をした農用地又は特定農業用機械等の取得価額に相当する金額

agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan, etc.;

認定計画等の定めるところにより取得等をする次条第一項に規定する農用地等

agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan, etc.) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).

農用地(認定計画等の定めるところにより取得等をするものを除く。)又は特定農業用機械等(イに掲げるもの並びに農業用の器具及び備品並びにソフトウエアを除く。)

where the individual has transferred or discontinued the whole of the business: the amount of the reserve for strengthening the farm management base on the day of the transfer or discontinuance;

事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における農業経営基盤強化準備金の金額

where the individual has reversed the amount of the reserve for strengthening the farm management base in a case other than the cases referred to in the preceding paragraph, the preceding three items, and the following paragraph: the amount, out of the amount of the reserve for strengthening the farm management base on the day of the reversal, equivalent to the amount reversed.

前項、前三号及び次項の場合以外の場合において農業経営基盤強化準備金の金額を取り崩した場合 その取り崩した日における農業経営基盤強化準備金の金額のうちその取り崩した金額に相当する金額

Where an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) has the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing blue returns, the amount of the reserve for strengthening the farm management base on the day on which the fact giving rise to the revocation of the approval occurred or on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing blue returns, on December 31 of the year of discontinuance) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraphs (6) through (8) do not apply.

第一項の農業経営基盤強化準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日(その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日)における農業経営基盤強化準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第六項から第八項までの規定は、適用しない。

The provisions of Article 21, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.

第二十一条第七項の規定は、第一項の規定を適用する場合について準用する。

The provisions of Article 21, paragraphs (8) through (10) apply mutatis mutandis where, upon the death of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1), an heir of that individual has succeeded to the business pertaining to the reserve for strengthening the farm management base referred to in that paragraph.

第二十一条第八項から第十項までの規定は、第一項の農業経営基盤強化準備金を積み立てている個人の死亡により当該個人の相続人が同項の農業経営基盤強化準備金に係る事業を承継した場合について準用する。

Where a presumptive heir (limited to one who is a certified farmer, etc. under the certified plan, etc. pertaining to the reserve for strengthening the farm management base) of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) (limited to a person who falls under the category of a person with a special disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act) has acquired by transfer the whole of the business pertaining to that reserve for strengthening the farm management base (excluding the case where, in the year that includes the day on which the whole of the business was acquired by transfer, the individual falls under any of the cases listed in paragraph (3), item (i), item (ii), or item (iv)), if the presumptive heir is a person who may file a blue return, or a person who has submitted a written application for approval of blue returns, with regard to income tax for the year that includes the day on which the whole of the business was acquired by transfer, the amount of the reserve for strengthening the farm management base on the day on which the whole of the business was acquired by transfer is deemed to be the amount of the reserve for strengthening the farm management base pertaining to the presumptive heir. In this case, the provisions of paragraph (3) do not apply to the individual.

第一項の農業経営基盤強化準備金を積み立てている個人(所得税法第二条第一項第二十九号に規定する特別障害者に該当する者に限る。)の推定相続人(当該農業経営基盤強化準備金に係る認定計画等の認定農業者等である者に限る。)が当該農業経営基盤強化準備金に係る事業の全部を譲り受けた場合(その事業の全部を譲り受けた日の属する年において当該個人が第三項第一号、第二号又は第四号に掲げる場合に該当する場合を除く。)において、当該推定相続人が、その事業の全部を譲り受けた日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その事業の全部を譲り受けた日における農業経営基盤強化準備金の金額は、当該推定相続人に係る農業経営基盤強化準備金の金額とみなす。この場合において、当該個人については、第三項の規定は、適用しない。

Where the presumptive heir prescribed in the preceding paragraph is a person who has submitted a written application for approval of blue returns with regard to income tax for the year that includes the day on which the presumptive heir acquired by transfer the whole of the business prescribed in that paragraph, if the application has been rejected, notwithstanding the provisions of paragraph (3) and the preceding paragraph, the amount of the reserve for strengthening the farm management base referred to in that paragraph on the day of the rejection is included in gross revenue in calculating the amount of business income of the individual prescribed in that paragraph pertaining to the presumptive heir for the year that includes the day on which that individual transferred the whole of the business.

前項に規定する推定相続人が同項に規定する事業の全部を譲り受けた日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、第三項及び前項の規定にかかわらず、その却下の日における同項の農業経営基盤強化準備金の金額は、当該推定相続人に係る同項に規定する個人の当該事業の全部を譲渡した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。

The provisions of paragraph (7) apply only if the final return of the presumptive heir prescribed in that paragraph contains a statement to the effect that the presumptive heir seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount accumulated pursuant to the provisions of paragraph (1) as the reserve for strengthening the farm management base referred to in that paragraph by the individual referred to in paragraph (7) pertaining to the presumptive heir and any other documents specified by Order of the Ministry of Finance.

第七項の規定は、同項に規定する推定相続人の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、当該推定相続人に係る同項の個人の第一項の農業経営基盤強化準備金として同項の規定により積み立てた金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。

Beyond what is provided for in paragraph (5), paragraph (6), and the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7), and paragraph (8) are specified by Cabinet Order.

第五項、第六項及び前項に定めるもののほか、第一項から第四項まで、第七項及び第八項の規定の適用に関し必要な事項は、政令で定める。

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