Article 25Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle
第二十五条（肉用牛の売却による農業所得の課税の特例）
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.
農業（所得税法第二条第一項第三十五号に規定する事業をいう。）を営む個人が、昭和五十六年から令和十一年までの各年において、次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛が全て免税対象飼育牛（家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。次項において同じ。）であり、かつ、その売却した肉用牛の頭数の合計が千五百頭以内であるときは、当該個人のその売却をした日の属する年分のその売却により生じた事業所得に対する所得税を免除する。
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;
家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却 当該個人が飼育した肉用牛
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.
農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却 当該個人が飼育した生産後一年未満の肉用牛
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.
その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛に係る事業所得の金額がないものとみなして計算した場合におけるその年分の総所得金額につき、所得税法第二編第二章第四節、第三章及び第四章の規定により計算した所得税の額に相当する金額
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。
breeding bulls;
種雄牛
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
The provisions of paragraph (1) or paragraph (2) apply only if the final 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 final 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 final 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)".
その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第二十五条第二項（肉用牛の売却による農業所得の課税の特例）」とする。
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.