Businesses specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxxv) (Meaning of Special Farming Income Earner) of the Act are the following businesses:
法第二条第一項第三十五号(特別農業所得者の意義)に規定する政令で定める事業は、次に掲げる事業とする。
A business engaged in the cultivation of rice, wheat, and other grain, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings, and other field crops, fruit trees, products of orchards, or horticultural crops using greenhouses or other special facilities;
米、麦その他の穀物、馬鈴しよ、甘しよ、たばこ、野菜、花、種苗その他のほ場作物、果樹、樹園の生産物又は温室その他特殊施設を用いてする園芸作物の栽培を行なう事業
A business engaged in the production of cocoons or silkworm eggs;
繭又は蚕種の生産を行なう事業
A business engaged in the production of straw products or similar items, the raising or fattening of livestock, poultry, fur-bearing animals, or bees, the collection of eggs or honey, or the production of dairy products, operated concurrently by a person who principally cultivates or produces the things prescribed in the preceding two items.
主として前二号に規定する物の栽培又は生産をする者が兼営するわら工品その他これに類する物の生産、家畜、家きん、毛皮獣若しくは蜂の育成、肥育、採卵若しくはみつの採取又は酪農品の生産を行なう事業
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