# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条の三 (Article 24-3)

- 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: 第二十四条の三 (Article 24-3)（農用地等を取得した場合の課税の特例） — address `art-24-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-24-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-24-3
- 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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### 第二十四条の三（農用地等を取得した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
<sup>caption: machine translation, not official</sup>
<sup>art-24-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3 · https://japanlaw.org/l/332AC0000000026/art-24-3</sup>

    **第一項**  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。）を有する個人（同条第一項の規定の適用を受けることができる個人を含む。）が、各年において、同項に規定する認定計画等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。）に当該個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（昭和四十四年法律第五十八号）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個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。）を当該個人の事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に相当する金額として政令で定めるところにより計算した金額は、その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-24-3/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</sup>
    Where an individual who 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 an individual who may receive the application of the provisions of paragraph (1) of that Article), in any year, in accordance with the certified plan, etc. prescribed in that paragraph, makes an acquisition (excluding an acquisition by gift, by exchange, 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; the same applies hereinafter 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 individual (including a right of lease pertaining to that agricultural land; the same applies hereinafter 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 individual's agriculture, out of the agricultural facilities prescribed in Article 3, item (iv) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) 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; referred to in this paragraph and paragraph (4) as "specified agricultural machinery, etc.") 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. (referred to in this paragraph and paragraph (5) as "agricultural land, etc.") for the individual's business, the amount calculated pursuant to the provisions of Cabinet Order as an amount equivalent to an amount not exceeding the lesser of the following amounts for that agricultural land, etc. is included in necessary expenses in calculating the amount of business income for that year.
    <sup>machine translation, not official</sup>

      **一**  次に掲げる金額の合計額
      <sup>art-24-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1</sup>
      the total of the following amounts;
      <sup>machine translation, not official</sup>

        **イ**  その年の前年から繰り越された前条第一項の農業経営基盤強化準備金の金額（その年の前年の十二月三十一日までに同条第二項又は第三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当該金額を控除した金額）のうち、その年において同条第二項又は第三項（第二号ロに係る部分を除く。）の規定により総収入金額に算入された、又は算入されるべきこととなつた金額に相当する金額
        <sup>art-24-3/par-1/item-1/sub-1 · 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</sup>
        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 forward from the year preceding that year (or, where there is an amount that was included in gross revenue pursuant to the provisions of paragraph (2) or paragraph (3) of that Article by December 31 of the year preceding that year, the amount after deducting that amount), equivalent to the amount that has been included, or is to be included, in gross revenue in that year pursuant to the provisions of paragraph (2) or paragraph (3) (excluding the part pertaining to item (ii), (b)) of that Article;
        <sup>machine translation, not official</sup>

        **ロ**  その年において交付を受けた前条第一項に規定する交付金等の額のうち同項の農業経営基盤強化準備金として積み立てられなかつた金額として政令で定める金額
        <sup>art-24-3/par-1/item-1/sub-2 · 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</sup>
        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 year, that was not accumulated as the reserve for strengthening the farm management base referred to in that paragraph.
        <sup>machine translation, not official</sup>

      **二**  その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-24-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-2</sup>
      the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income for that year.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該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-24-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2</sup>
    The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement concerning the inclusion of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and any other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第三項**  税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
    <sup>art-24-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-3</sup>
    Even where a final return 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 was an unavoidable reason 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.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の規定の適用を受けた特定農業用機械等については、第十九条第一項各号に掲げる規定は、適用しない。
    <sup>art-24-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4</sup>
    The provisions listed in the items of Article 19, paragraph (1) do not apply to specified agricultural machinery, etc. to which the provisions of paragraph (1) have been applied.
    <sup>machine translation, not official</sup>

    **第五項**  第一項の規定の適用を受けた農用地等について所得税に関する法令の規定を適用する場合における当該農用地等の取得価額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-24-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5</sup>
    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 income 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.
    <sup>machine translation, not official</sup>

---

## Cites
- art-24-3/par-1: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-24-3/par-1: 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-24-3/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-24-3/par-1: 同条第八項 → e-Gov law 355AC0000000065, 第十九条第八項 (Article 19, paragraph (8)), art-19/par-8 — not held in this collection
- art-24-3/par-1: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第四項 → e-Gov law 344AC0000000058, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-24-3/par-1: 同法第三条第四号 → e-Gov law 344AC0000000058, 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — not held in this collection
- art-24-3/par-1: 前条第一項 → 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-24-3/par-1: この項 → 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-24-3/par-1: 第五項 → 租税特別措置法 第二十四条の三第五項 (Article 24-3, paragraph (5)), art-24-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5
- art-24-3/par-1: 第四項 → 租税特別措置法 第二十四条の三第四項 (Article 24-3, paragraph (4)), art-24-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4
- art-24-3/par-1: 同条第四項 → 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-24-3/par-1/item-1/sub-1: 同条第二項 → 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-24-3/par-1/item-1/sub-1: 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-24-3/par-1/item-1/sub-1: 前条第一項 → 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-24-3/par-1/item-1/sub-1: 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-24-3/par-1/item-1/sub-2: 前条第一項 → 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-24-3/par-2: 前項 → 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-24-3/par-3: 前項 → 租税特別措置法 第二十四条の三第二項 (Article 24-3, paragraph (2)), art-24-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2
- art-24-3/par-3: 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-24-3/par-4: 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-24-3/par-4: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-24-3/par-5: 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

## Cited by

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

- 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二号イ（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/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-1
- 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 第二十四条の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2
- 租税特別措置法 第二十四条の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-3
- 租税特別措置法 第二十四条の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4
- 租税特別措置法 第二十四条の三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5
- 租税特別措置法 附則第六十六条第一項（個人が農用地等を取得した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-66/par-1
- 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 附則第三十条第一項（個人が農用地等を取得した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-30/par-1
- 租税特別措置法 附則第三十条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30/par-2

---

## 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-20261007T211206-027, 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