# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条の二 (Article 24-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — 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: 第二十四条の二 (Article 24-2)（農業経営基盤強化準備金） — address `art-24-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-24-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-24-2
- Every provision below carries its address and both URLs 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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### 第二十四条の二（農業経営基盤強化準備金） — Reserve for Strengthening the Farm Management Base
<sup>caption: machine translation, not official</sup>
<sup>art-24-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2</sup>

    **第一項**  青色申告書を提出する個人で農業経営基盤強化促進法（昭和五十五年法律第六十五号）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又は同法第十四条の四第一項に規定する青年等就農計画に係る同項の認定を受けたもの（第三項第一号及び第七項において「認定農業者等」という。）（同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内の日の属する各年（事業を廃止した日の属する年を除く。）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（平成十八年法律第八十八号）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又は同法第十四条の五第二項に規定する認定就農計画（第三項第二号イ及びロ並びに第七項において「認定計画等」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農業経営基盤強化準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。
    <sup>art-24-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1</sup>
    Where an individual who files a blue return and who has obtained the certification under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) for a farm management improvement plan prescribed in that paragraph or the certification under Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to in paragraph (3), item (i) and paragraph (7) as a "certified farmer, etc.") (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 that Act), in each year that includes a day within the period from April 1, 2007 to March 31, 2027 (excluding the year that includes the day on which the business was discontinued), 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 (Act No. 88 of 2006) 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 the Act on Promotion of Improvement of Agricultural Management Foundation 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 that Act or the certified farming plan prescribed in Article 14-5, paragraph (2) of that Act (referred to in paragraph (3), item (ii), (a) and (b) and paragraph (7) as a "certified plan, etc."), the individual sets aside as a reserve for strengthening the farm management base an amount not exceeding the lesser of the following amounts, the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
    <sup>machine translation, not official</sup>

      **一**  当該交付金等の額のうち農業経営基盤強化に要する費用の支出に備えるものとして政令で定める金額
      <sup>art-24-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **二**  その積立てをした年分の事業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
      <sup>art-24-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-2</sup>
      the amount calculated, as specified by Cabinet Order, as the amount of business income for the year in which it was set aside.
      <sup>machine translation, not official</sup>

    **第二項**  その年の十二月三十一日において、前項に規定する個人の前年から繰り越された農業経営基盤強化準備金の金額（同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した農業経営基盤強化準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-24-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2</sup>
    Where, as of December 31 of the relevant year, the amount of the reserve for strengthening the farm management base of the individual prescribed in the preceding paragraph carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant 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 January 1 of the year following the year in which it was set aside, the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の農業経営基盤強化準備金を積み立てている個人が次の各号に掲げる場合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の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号又は第四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立てをした年が最も古いものから順次総収入金額に算入されるものとする。
    <sup>art-24-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3</sup>
    Where an individual who 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, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii) or item (iv), the amounts of the reserve for strengthening the farm management base prescribed in those items are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
    <sup>machine translation, not official</sup>

      **一**  認定農業者等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
      <sup>art-24-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1</sup>
      where the individual ceases to be a certified farmer, etc.: the amount of the reserve for strengthening the farm management base on the day on which the individual ceased to be a certified farmer, etc.;
      <sup>machine translation, not official</sup>

      **二**  次に掲げる農用地（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をいい、当該農用地に係る賃借権を含む。以下この号において同じ。）又は特定農業用機械等（次条第一項に規定する特定農業用機械等をいう。以下この号において同じ。）の取得（同項に規定する取得をいい、特定農業用機械等にあつてはその製作又は建設の後事業の用に供されたことのないものの取得に限る。）又は製作若しくは建設（以下この号において「取得等」という。）をした場合　その取得等をした日における農業経営基盤強化準備金の金額のうちその取得等をした農用地又は特定農業用機械等の取得価額に相当する金額
      <sup>art-24-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2</sup>
      where the individual 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 (referred to in this item as an "acquisition, etc.") 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; the same applies hereinafter in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; the same applies hereinafter 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.;
      <sup>machine translation, not official</sup>

        **イ**  認定計画等の定めるところにより取得等をする次条第一項に規定する農用地等
        <sup>art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-1</sup>
        agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan, etc.;
        <sup>machine translation, not official</sup>

        **ロ**  農用地（認定計画等の定めるところにより取得等をするものを除く。）又は特定農業用機械等（イに掲げるもの並びに農業用の器具及び備品並びにソフトウエアを除く。）
        <sup>art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-2</sup>
        agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan, etc.) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).
        <sup>machine translation, not official</sup>

      **三**  事業の全部を譲渡し、又は廃止した場合　その譲渡し、又は廃止した日における農業経営基盤強化準備金の金額
      <sup>art-24-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-3</sup>
      where the individual has transferred or discontinued the whole of the business: the amount of the reserve for strengthening the farm management base on the day of the transfer or discontinuance;
      <sup>machine translation, not official</sup>

      **四**  前項、前三号及び次項の場合以外の場合において農業経営基盤強化準備金の金額を取り崩した場合　その取り崩した日における農業経営基盤強化準備金の金額のうちその取り崩した金額に相当する金額
      <sup>art-24-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4</sup>
      where the individual 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 three 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.
      <sup>machine translation, not official</sup>

    **第四項**  第一項の農業経営基盤強化準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における農業経営基盤強化準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第六項から第八項までの規定は、適用しない。
    <sup>art-24-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4</sup>
    Where an individual who has accumulated 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 the individual 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 on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing blue returns, on December 31 of the year of discontinuance) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraphs (6) through (8) do not apply.
    <sup>machine translation, not official</sup>

    **第五項**  第二十一条第七項の規定は、第一項の規定を適用する場合について準用する。
    <sup>art-24-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5</sup>
    The provisions of Article 21, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.
    <sup>machine translation, not official</sup>

    **第六項**  第二十一条第八項から第十項までの規定は、第一項の農業経営基盤強化準備金を積み立てている個人の死亡により当該個人の相続人が同項の農業経営基盤強化準備金に係る事業を承継した場合について準用する。
    <sup>art-24-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6</sup>
    The provisions of Article 21, paragraphs (8) through (10) apply mutatis mutandis where, upon the death of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1), an heir of that individual has succeeded to the business pertaining to the reserve for strengthening the farm management base referred to in that paragraph.
    <sup>machine translation, not official</sup>

    **第七項**  第一項の農業経営基盤強化準備金を積み立てている個人（所得税法第二条第一項第二十九号に規定する特別障害者に該当する者に限る。）の推定相続人（当該農業経営基盤強化準備金に係る認定計画等の認定農業者等である者に限る。）が当該農業経営基盤強化準備金に係る事業の全部を譲り受けた場合（その事業の全部を譲り受けた日の属する年において当該個人が第三項第一号、第二号又は第四号に掲げる場合に該当する場合を除く。）において、当該推定相続人が、その事業の全部を譲り受けた日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その事業の全部を譲り受けた日における農業経営基盤強化準備金の金額は、当該推定相続人に係る農業経営基盤強化準備金の金額とみなす。この場合において、当該個人については、第三項の規定は、適用しない。
    <sup>art-24-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7</sup>
    Where a presumptive heir (limited to one who is a certified farmer, etc. under the certified plan, etc. pertaining to the reserve for strengthening the farm management base) of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) (limited to a person who falls under the category of a person with a special disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act) has acquired by transfer the whole of the business pertaining to that reserve for strengthening the farm management base (excluding the case where, in the year that includes the day on which the whole of the business was acquired by transfer, the individual falls under any of the cases listed in paragraph (3), item (i), item (ii), or item (iv)), if the presumptive heir is a person who may file a blue return, or a person who has submitted a written application for approval of blue returns, with regard to income tax for the year that includes the day on which the whole of the business was acquired by transfer, the amount of the reserve for strengthening the farm management base on the day on which the whole of the business was acquired by transfer is deemed to be the amount of the reserve for strengthening the farm management base pertaining to the presumptive heir. In this case, the provisions of paragraph (3) do not apply to the individual.
    <sup>machine translation, not official</sup>

    **第八項**  前項に規定する推定相続人が同項に規定する事業の全部を譲り受けた日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、第三項及び前項の規定にかかわらず、その却下の日における同項の農業経営基盤強化準備金の金額は、当該推定相続人に係る同項に規定する個人の当該事業の全部を譲渡した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-24-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8</sup>
    Where the presumptive heir prescribed in the preceding paragraph is a person who has submitted a written application for approval of blue returns with regard to income tax for the year that includes the day on which the presumptive heir acquired by transfer the whole of the business prescribed in that paragraph, if the application has been rejected, notwithstanding the provisions of paragraph (3) and the preceding paragraph, the amount of the reserve for strengthening the farm management base referred to in that paragraph on the day of the rejection is included in gross revenue in calculating the amount of business income of the individual prescribed in that paragraph pertaining to the presumptive heir for the year that includes the day on which that individual transferred the whole of the business.
    <sup>machine translation, not official</sup>

    **第九項**  第七項の規定は、同項に規定する推定相続人の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、当該推定相続人に係る同項の個人の第一項の農業経営基盤強化準備金として同項の規定により積み立てた金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-24-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9</sup>
    The provisions of paragraph (7) apply only if the final return of the presumptive heir prescribed in that paragraph contains a statement to the effect that the presumptive heir seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount accumulated pursuant to the provisions of paragraph (1) as the reserve for strengthening the farm management base referred to in that paragraph by the individual referred to in paragraph (7) pertaining to the presumptive heir and any other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第十項**  第五項、第六項及び前項に定めるもののほか、第一項から第四項まで、第七項及び第八項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-24-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-10</sup>
    Beyond what is provided for in paragraph (5), paragraph (6), and the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7), and paragraph (8) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-24-2/par-1: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第十二条第一項 → e-Gov law 355AC0000000065, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-24-2/par-1: 同法第十四条の四第一項 → e-Gov law 355AC0000000065, 第十四条の四第一項 (Article 14-4, paragraph (1)), art-14-4/par-1 — not held in this collection
- art-24-2/par-1: 同法第十九条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-24-2/par-1: 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（平成十八年法律第八十八号）第三条第一項 → e-Gov law 418AC0000000088, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-24-2/par-1: 第四条第一項 → e-Gov law 418AC0000000088, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-24-2/par-1: 農業経営基盤強化促進法第十三条第二項 → e-Gov law 355AC0000000065, 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — not held in this collection
- art-24-2/par-1: 同法第十四条の五第二項 → e-Gov law 355AC0000000065, 第十四条の五第二項 (Article 14-5, paragraph (2)), art-14-5/par-2 — not held in this collection
- art-24-2/par-1: 同法第十二条第二項第二号 → e-Gov law 355AC0000000065, 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — not held in this collection
- art-24-2/par-1: 第三項第一号 → 租税特別措置法 第二十四条の二第三項第一号 (Article 24-2, paragraph (3), item (i)), art-24-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
- art-24-2/par-1: 第三項第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-1: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-1: 第一号 → 租税特別措置法 第二十四条の二第一項第一号 (Article 24-2, paragraph (1), item (i)), art-24-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-1
- art-24-2/par-2: この項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-2: 前項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-2: 次項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-2: この条 → 租税特別措置法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
- art-24-2/par-3: 第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-3: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-3: 第四号 → 租税特別措置法 第二十四条の二第三項第四号 (Article 24-2, paragraph (3), item (iv)), art-24-2/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
- art-24-2/par-3/item-2: 農業経営基盤強化促進法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-24-2/par-3/item-2: この号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-3/item-2: 次条第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-2/par-3/item-2/sub-1: 次条第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-2/par-3/item-4: 前項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-3/item-4: 次項 → 租税特別措置法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第六項 (Article 24-2, paragraph (6)), art-24-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
- art-24-2/par-4: 前二項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-4: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第八項 (Article 24-2, paragraph (8)), art-24-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
- art-24-2/par-4: 前二項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-5: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-5: 第二十一条第七項 → 租税特別措置法 第二十一条第七項 (Article 21, paragraph (7)), art-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
- art-24-2/par-6: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第十項 (Article 21, paragraph (10)), art-21/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第九項 (Article 21, paragraph (9)), art-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
- art-24-2/par-7: 所得税法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-29
- art-24-2/par-7: 第三項第一号 → 租税特別措置法 第二十四条の二第三項第一号 (Article 24-2, paragraph (3), item (i)), art-24-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
- art-24-2/par-7: 第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-7: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-7: 第三項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-7: 第四号 → 租税特別措置法 第二十四条の二第三項第四号 (Article 24-2, paragraph (3), item (iv)), art-24-2/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
- art-24-2/par-8: 第三項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-8: 前項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-9: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-9: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-10: 第五項 → 租税特別措置法 第二十四条の二第五項 (Article 24-2, paragraph (5)), art-24-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
- art-24-2/par-10: 第六項 → 租税特別措置法 第二十四条の二第六項 (Article 24-2, paragraph (6)), art-24-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-10: 第八項 → 租税特別措置法 第二十四条の二第八項 (Article 24-2, paragraph (8)), art-24-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-10: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-10: 前項 → 租税特別措置法 第二十四条の二第九項 (Article 24-2, paragraph (9)), art-24-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4

## Cited by

20 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第二十一条第八項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- 租税特別措置法 第二十四条の二第一項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- 租税特別措置法 第二十四条の二第二項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- 租税特別措置法 第二十四条の二第三項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- 租税特別措置法 第二十四条の二第三項第二号（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- 租税特別措置法 第二十四条の二第三項第四号（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
- 租税特別措置法 第二十四条の二第四項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
- 租税特別措置法 第二十四条の二第五項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
- 租税特別措置法 第二十四条の二第六項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
- 租税特別措置法 第二十四条の二第七項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- 租税特別措置法 第二十四条の二第八項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
- 租税特別措置法 第二十四条の二第九項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9
- 租税特別措置法 第二十四条の二第十項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-10
- 租税特別措置法 第二十四条の三第一項（農用地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- 租税特別措置法 第二十四条の三第一項第一号イ（農用地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-1
- 租税特別措置法 第二十四条の三第一項第一号ロ（農用地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-2
- 租税特別措置法 附則第六十九条第一項（農業経営基盤強化準備金等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-69/par-1
- 租税特別措置法 附則第三十三条第一項（個人の農業経営基盤強化準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33/par-1
- 租税特別措置法 附則第三十条第一項（個人の農業経営基盤強化準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-30/par-1
- 租税特別措置法 附則第三十条第一項（農業経営基盤強化準備金等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-026, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-027, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07