# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Article 12)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条 (Article 12)（農業の範囲） — address `art-12`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-12
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十二条（農業の範囲） — Scope of Agriculture
caption: machine translation, not official
art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-12
**第一項** 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。
art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1
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:
machine translation, not official
**一** 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
art-12/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-1
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;
machine translation, not official
**二** 繭又は蚕種の生産を行なう事業
art-12/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-2
A business engaged in the production of cocoons or silkworm eggs;
machine translation, not official
**三** 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
art-12/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-3
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.
machine translation, not official
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## Cites
- art-12/par-1: 法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-35 (e-Gov law ID 340AC0000000033)
- art-12/par-1/item-3: 前二号 → 所得税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-1/item-3: 前二号 → 所得税法施行令 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 第十二条第一項第三号（農業の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-12/par-1/item-3
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-005, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-005, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06