# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十八条 (Article 88)

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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: 第八十八条 (Article 88)（農産物の範囲） — address `art-88`
- 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-88
- 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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### 第八十八条（農産物の範囲） — Scope of Agricultural Products
<sup>caption: machine translation, not official</sup>
<sup>art-88 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-88</sup>

    **第一項**  法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する政令で定める農産物は、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生産する園芸作物とする。
    <sup>art-88/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-88/par-1</sup>
    The agricultural products specified by Cabinet Order prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act are rice, wheat and other grains, potatoes, sweet potatoes, tobacco, vegetables, flowers, seeds and seedlings and other field crops, products of fruit trees and orchards, or horticultural crops produced using greenhouses or other special facilities.
    <sup>machine translation, not official</sup>

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## Cites
- art-88/par-1: 法第四十一条第一項 → 所得税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/income-tax-act/art-41/par-1 (e-Gov law ID 340AC0000000033)

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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-20261106T173921-027, 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-20261106T173921-027, 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