Article 61-3Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
第六十一条の三（農用地等を取得した場合の課税の特例）
Where a corporation that has the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article (excluding an amount to which the provisions of paragraph (4) of that Article apply) (including a corporation that may receive the application of the provisions of paragraph (1) of that Article), in any business year, in accordance with the certified plan prescribed in that paragraph, makes an acquisition (excluding an acquisition by gift, by exchange, by capital contribution, or by a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; hereinafter the same applies in this paragraph) of agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that has been designated, in a regional plan as prescribed in Article 19, paragraph (1) of that Act (limited to a plan for which public notice to the effect that it has been established has been given pursuant to the provisions of paragraph (8) of that Article, and, where public notice to the effect that it has been changed has been given pursuant to the provisions of that paragraph, meaning the plan after the change), as land to be used by the corporation (including a right of lease pertaining to that agricultural land; hereinafter the same applies in this paragraph), or makes an acquisition of agricultural machinery and equipment, tools, furniture and fixtures, buildings and their associated facilities, structures, and software (limited to those of a scale specified by Cabinet Order, and, for buildings and their associated facilities, limited to buildings specified by Order of the Ministry of Finance as buildings directly used for the corporation's agriculture, out of the agricultural facilities prescribed in Article 3, item (iv) of the Act on Establishment of Agricultural Promotion Regions that are constructed on land whose use has been designated as land listed in that item in an agricultural land use plan prescribed in Article 8, paragraph (4) of that Act, and their associated facilities; hereinafter referred to as "specified agricultural machinery, etc." in this paragraph and paragraph (4)) that have not been used for business since their manufacture or construction, or manufactures or constructs specified agricultural machinery, etc., and uses that agricultural land or specified agricultural machinery, etc. (hereinafter referred to as "agricultural land, etc." in this paragraph and paragraph (5)) for the corporation's agriculture, and if, for that agricultural land, etc., the corporation reduces its book value through accounting as an expense or loss within the limit of an amount not exceeding the lesser of the following amounts (hereinafter referred to as the "reduction entry limit" in this paragraph), or, instead of reducing its book value, accounts for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (where the amount listed in Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of the Corporation Tax Act is calculated, the settlement of accounts for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or paragraph (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act); hereinafter the same applies in this Chapter) (including 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 equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year.
前条第一項の農業経営基盤強化準備金の金額（同条第四項の規定の適用を受けるものを除く。）を有する法人（同条第一項の規定の適用を受けることができる法人を含む。）が、各事業年度において、同項に規定する認定計画の定めるところにより、農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第十九条第一項に規定する地域計画（同条第八項の規定によるこれを定めた旨の公告があつたものに限るものとし、同項の規定によるこれを変更した旨の公告があつたときはその変更後のものとする。）に当該法人が利用するものとして定められたもの（当該農用地に係る賃借権を含む。以下この項において同じ。）の取得（贈与、交換、出資又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下この項において同じ。）をし、又は農業用の機械及び装置、器具及び備品、建物及びその附属設備、構築物並びにソフトウエア（政令で定める規模のものに限るものとし、建物及びその附属設備にあつては農業振興地域の整備に関する法律第八条第四項に規定する農用地利用計画において同法第三条第四号に掲げる土地としてその用途が指定された土地に建設される同号に規定する農業用施設のうち当該法人の農業の用に直接供される建物として財務省令で定める建物及びその附属設備に限る。以下この項及び第四項において「特定農業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものの取得をし、若しくは特定農業用機械等の製作若しくは建設をして、当該農用地又は特定農業用機械等（以下この項及び第五項において「農用地等」という。）を当該法人の農業の用に供した場合には、当該農用地等につき、次に掲げる金額のうちいずれか少ない金額以下の金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算（法人税法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算。以下この章において同じ。）において積立金として積み立てる方法（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を含む。）により経理したときは、その減額し、又は経理した金額に相当する金額は、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 total of the following amounts;
次に掲げる金額の合計額
the amount, out of the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit pursuant to the provisions of paragraph (2) or paragraph (3) of that Article by the date of the end of the preceding business year, the amount obtained by deducting that amount), equivalent to the amount that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (2) or paragraph (3) (excluding the part pertaining to item (ii), (b)) of that Article;
the amount specified by Cabinet Order as the amount, out of the amount of grants, etc. prescribed in paragraph (1) of the preceding Article received in that business year, that was not set aside as the reserve for strengthening the farm management base referred to in that paragraph.
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
The provisions of the preceding paragraph apply only if the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and any other documents specified by Order of the Ministry of Finance.
Even where a tax return, etc. 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 were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
The provisions listed in the items of Article 53, paragraph (1) do not apply to specified agricultural machinery, etc. to which the provisions of paragraph (1) have been applied.
The calculation of the acquisition cost of agricultural land, etc. to which the provisions of paragraph (1) have been applied, in the case where the provisions of laws and regulations concerning corporation tax are applied to that agricultural land, etc., and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.