Where a corporation that files a blue return and that falls under the category of a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that has obtained the certification under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation for a farm management improvement plan prescribed in that paragraph (referred to in paragraph (3), item (i) as a "certified qualified farmland-owning corporation") (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 Article 19, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation), within the designated period in each business year that includes a day within the period from April 1, 2007 to March 31, 2027 (hereinafter referred to as the "designated period" in this paragraph) (excluding the business year that includes the day of dissolution and each business year during liquidation), has received a grant prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management 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 Article 12, paragraph (2), item (ii) of that Act or rationalizing the production methods referred to in that item; the same applies in item (i)) carried out in accordance with the certified plan prescribed in Article 13, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation (referred to in paragraph (3), item (ii), (a) and (b) as the "certified plan"), the corporation sets aside as a reserve for strengthening the farm management base, through accounting as an expense or loss, an amount not exceeding the lesser of the following amounts (including the case where it sets aside the reserve for strengthening the farm management base through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
青色申告書を提出する法人で農業経営基盤強化促進法第十二条第一項に規定する農業経営改善計画に係る同項の認定を受けた農地法第二条第三項に規定する農地所有適格法人（第三項第一号において「認定農地所有適格法人」という。）に該当するもの（農業経営基盤強化促進法第十九条第一項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（以下この項において「指定期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度を除く。）の指定期間内において、農業の担い手に対する経営安定のための交付金の交付に関する法律第三条第一項又は第四条第一項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、農業経営基盤強化促進法第十三条第二項に規定する認定計画（第三項第二号イ及びロにおいて「認定計画」という。）の定めるところに従つて行う農業経営基盤強化（同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号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損金経理の方法により農業経営基盤強化準備金として積み立てたとき（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により農業経営基盤強化準備金として積み立てた場合を含む。）は、その積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
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;
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
当該事業年度の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 the date of the end of each business year of a corporation to which the provisions of the preceding paragraph have been applied, the amount of the reserve for strengthening the farm management base carried over from the preceding business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross profit by the date of the end of the preceding business 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 the day following the date of the end of the business year in which it was set aside (referred to as the "business year of accumulation" in the following paragraph), the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross profit in calculating the amount of income for the business year that includes the day on which those five years elapsed.
Where a corporation that 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 (excluding the case where a qualified merger in which the corporation is the merged corporation has been carried out), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income for the business year that includes the day on which the corporation came to fall under that case (in the case listed in item (iii), the business year that includes the day preceding the day of the merger). In this case, where the corporation falls under the case listed in item (ii) or item (v), the amounts into which the amount of the reserve for strengthening the farm management base prescribed in those items is divided by the business year of accumulation in which each was set aside are to be included in gross profit in order beginning with the amount with the earliest business year of accumulation.
第一項の農業経営基盤強化準備金を積み立てている法人が次の各号に掲げる場合（当該法人が被合併法人となる適格合併が行われた場合を除く。）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を含む事業年度（第三号に掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第二号又は第五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み立てられた積立事業年度別に区分した各金額のうち、その積み立てられた積立事業年度が最も古いものから順次益金の額に算入されるものとする。
where the corporation ceases to be a certified qualified farmland-owning corporation: the amount of the reserve for strengthening the farm management base on the day on which it ceased to be one;
認定農地所有適格法人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 corporation 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 (hereinafter referred to as an "acquisition, etc." in this item) of the following agricultural land (meaning agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including a right of lease pertaining to that agricultural land; hereinafter the same applies in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; hereinafter the same applies 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.;
agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan;
agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).
where a merger in which the corporation is the merged corporation has been carried out: the amount of the reserve for strengthening the farm management base immediately before the merger;
当該法人が被合併法人となる合併が行われた場合 その合併直前における農業経営基盤強化準備金の金額
where the corporation has dissolved (excluding where it has dissolved due to a merger): the amount of the reserve for strengthening the farm management base on the day of the dissolution;
解散した場合（合併により解散した場合を除く。） その解散の日における農業経営基盤強化準備金の金額
where the corporation 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 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.
Where a corporation that has set aside 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 it 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, in the case falling under any of the cases listed in the following items, the day specified in that item) or on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls after the date of the end of the business year in which the corporation discontinued filing blue returns, on that date) is included in gross profit in calculating the amount of income for the business year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraph (6) do not apply.
where a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of revocation: the day preceding the day on which it received the notice (or, if that preceding day is the date of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation, the day on which it received the notice);
通算法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その通知を受けた日の前日（当該前日が当該通算法人に係る通算親法人の事業年度終了の日であるときは、当該通知を受けた日）
where a corporation that was a group tax sharing corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of revocation: whichever is later of the day on which the fact giving rise to the revocation of the approval occurred and the day preceding the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective (or, if that preceding day is the date of the end of the business year of the group tax sharing parent corporation pertaining to the corporation, the day on which the approval ceased to be effective).
通算法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合 その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日であるときは、当該効力を失つた日）のいずれか遅い日
The provisions of Article 56, paragraph (6) apply mutatis mutandis where the provisions of paragraph (1) are applied.
The provisions of Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12) apply mutatis mutandis where a qualified merger has been carried out in which a corporation that has set aside the reserve for strengthening the farm management base referred to in paragraph (1) is the merged corporation. In this case, the phrase "is not a person" in paragraph (11) of that Article is deemed to be replaced with "is not a person or a certified qualified farmland-owning corporation prescribed in Article 61-2, paragraph (1)", and the phrase "paragraph (3)" in the first sentence of paragraph (12) of that Article is deemed to be replaced with "Article 61-2, paragraph (2)".
第五十五条第十項、第十一項及び第十二項前段の規定は、第一項の農業経営基盤強化準備金を積み立てている法人が被合併法人となる適格合併が行われた場合について準用する。この場合において、同条第十一項中「者でないとき」とあるのは「者又は第六十一条の二第一項に規定する認定農地所有適格法人でないとき」と、同条第十二項前段中「第三項」とあるのは「第六十一条の二第二項」と読み替えるものとする。
Beyond what is provided for in paragraph (5), necessary matters concerning the application of the provisions of paragraphs (1) through (4) and the preceding paragraph are specified by Cabinet Order.
第五項に定めるもののほか、第一項から第四項まで及び前項の規定の適用に関し必要な事項は、政令で定める。