Article 34-3Special Deduction for Capital Gains in the Case of Transfer of Farmland, etc. for Rationalization, etc. of Farmland Holding
第三十四条の三（農地保有の合理化等のために農地等を譲渡した場合の譲渡所得の特別控除）
If land, etc. held by an individual comes to fall under the case where it is transferred for rationalization, etc. of farmland holding, then, except where the individual is subject to the provisions of Article 37 or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:
in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 8 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) from the amount of long-term capital gains (";
in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 8 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".
第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から八百万円（短期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
The case where land, etc. is transferred for rationalization, etc. of farmland holding prescribed in the preceding paragraph means any of the following cases:
前項に規定する農地保有の合理化等のために譲渡した場合とは、次に掲げる場合をいう。
where land, etc. is transferred through consultation, conciliation, or mediation pertaining to a recommendation prescribed in Article 23 of the Act on Establishment of Agricultural Promotion Regions, or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
農業振興地域の整備に関する法律第二十三条に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
where land, etc. located within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) for which public notice under the provisions of paragraph (7) of that Article has been given (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地等を農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第十八条第七項の規定による公告があつた同条第一項の農用地利用集積等促進計画の定めるところにより譲渡した場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
where land, etc. within an industry introduction district prescribed in Article 5, paragraph (2), item (i) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas (Act No. 112 of 1971) that is specified, pursuant to the provisions of paragraph (2) of that Article, in the implementation plan prescribed in paragraph (1) of that Article (limited to agricultural land, etc. prescribed in Article 3 of the Act on Establishment of Agricultural Promotion Regions and rights existing on that agricultural land, etc.) is transferred for use as facility land prescribed in Article 4, paragraph (2), item (iv) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas pertaining to the implementation plan;
農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項の規定により同条第一項に規定する実施計画において定められた同条第二項第一号に規定する産業導入地区内の土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び当該農用地等の上に存する権利に限る。）を当該実施計画に係る農村地域への産業の導入の促進等に関する法律第四条第二項第四号に規定する施設用地の用に供するため譲渡した場合
where a land improvement project listed in Article 2, paragraph (2), items (i) through (iii) of the Land Improvement Act has been implemented with regard to land, etc. (limited to agricultural land prescribed in paragraph (1) of that Article and rights existing on that agricultural land), and the individual acquires, through a replotting disposition pertaining to the land, etc., settlement money prescribed in Article 54-2, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (limited to settlement money paid because, with regard to the land, etc., pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act), in order to allocate it to land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of that Act or for uses other than agricultural land prescribed in item (iii) of that paragraph, or to land planned to be made into agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of that Act, replotted land, or land that is to be the subject of the right or a part thereof, was designated with its area specially reduced, or replotted land, or land that is to be the subject of the right or a part thereof, was not designated);
土地等（土地改良法第二条第一項に規定する農用地及び当該農用地の上に存する権利に限る。）につき同条第二項第一号から第三号までに掲げる土地改良事業が施行された場合において、当該土地等に係る換地処分により同法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（当該土地等について、同法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は同法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得するとき。
where land pertaining to a forest covered by a regional forest plan under the provisions of Article 5, paragraph (1) of the Forest Act is transferred by entrusting the transfer to a forestry cooperative or a federation of forestry cooperatives that carries out the business referred to in Article 9, paragraph (2), item (vii) or Article 101, paragraph (1), item (ix) of the Forestry Cooperative Act (Act No. 36 of 1978), in order to contribute to the expansion of the scale of forestry management, the consolidation of forest land, or other rationalization of forest land holding;
林業経営の規模の拡大、林地の集団化その他林地保有の合理化に資するため、森林組合法（昭和五十三年法律第三十六号）第九条第二項第七号又は第百一条第一項第九号の事業を行う森林組合又は森林組合連合会に委託して森林法第五条第一項の規定による地域森林計画の対象とされた山林に係る土地を譲渡した場合
where a project referred to in Article 13-2, paragraph (1) or paragraph (2) of the Act on Establishment of Agricultural Promotion Regions has been implemented with regard to land, etc. (limited to agricultural land, etc. prescribed in Article 3 of that Act, land that is suitable to be made into agricultural land, etc. prescribed in Article 8, paragraph (2), item (iii) of that Act, and rights existing on that land), and the individual acquires settlement money under the provisions of Article 13-3 of that Act.
土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び同法第八条第二項第三号に規定する農用地等とすることが適当な土地並びにこれらの土地の上に存する権利に限る。）につき同法第十三条の二第一項又は第二項の事業が施行された場合において、同法第十三条の三の規定による清算金を取得するとき。
The provisions of paragraph (1) apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.