# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の三 (Article 67-3)

- 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: 第六十七条の三 (Article 67-3)（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — address `art-67-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-67-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-3
- 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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### 第六十七条の三（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — Special Provisions on Taxation on Income from the Sale of Beef Cattle by Qualified Farmland-Owning Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-67-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3 · https://japanlaw.org/l/332AC0000000026/art-67-3</sup>

  **第一項**  農地法第二条第三項に規定する農地所有適格法人が、昭和五十六年四月一日から令和十二年三月三十一日までの期間内の日を含む各事業年度において、当該期間内に次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛のうちに免税対象飼育牛（家畜改良増殖法第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。以下この条において同じ。）があるときは、当該農地所有適格法人の当該免税対象飼育牛の当該売却による利益の額（当該売却をした日を含む事業年度において免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合には、千五百頭を超える部分の売却による利益の額を除く。）に相当する金額は、当該売却をした日を含む事業年度の所得の金額の計算上、損金の額に算入する。
  <sup>art-67-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1</sup>
  Where a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act has sold, in any business year that includes a day within the period from April 1, 1981 to March 31, 2030, within that period, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if the beef cattle sold include tax-exempt raised cattle (meaning beef cattle that fall under beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); hereinafter the same applies in this Article), an amount equivalent to the amount of profit from that sale of the tax-exempt raised cattle of the qualified farmland-owning corporation (where the total number of head of beef cattle that fall under tax-exempt raised cattle in the business year that includes the day of the sale exceeds 1,500, excluding the amount of profit from the sale of the portion exceeding 1,500 head) is included in deductible expenses in calculating the amount of income for the business year that includes the day of the sale.
  <sup>machine translation, not official</sup>

    **一**  家畜取引法第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却　当該農地所有適格法人が飼育した肉用牛
    <sup>art-67-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1/item-1</sup>
    sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act, a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that qualified farmland-owning corporation;
    <sup>machine translation, not official</sup>

    **二**  農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却　当該農地所有適格法人が飼育した生産後一年未満の肉用牛
    <sup>art-67-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1/item-2</sup>
    sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that qualified farmland-owning corporation that are less than one year old after birth.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
  <sup>art-67-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2</sup>
  The beef cattle prescribed in the preceding paragraph means cattle other than the following cattle:
  <sup>machine translation, not official</sup>

    **一**  種雄牛
    <sup>art-67-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2/item-1</sup>
    breeding bulls;
    <sup>machine translation, not official</sup>

    **二**  乳牛の雌のうち子牛の生産の用に供されたもの
    <sup>art-67-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2/item-2</sup>
    female dairy cattle that have been used for the production of calves.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入する金額の計算に関する明細書並びに免税対象飼育牛の売却が同項各号に掲げる売却の方法により行われたこと及びその売却価額その他財務省令で定める事項を証する書類の添付がある場合に限り、適用する。この場合において、同項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
  <sup>art-67-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-3</sup>
  The provisions of paragraph (1) apply only if the final return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses and a document certifying that the sale of the tax-exempt raised cattle was made by a method of sale listed in the items of that paragraph, the sale price, and any other matters specified by Order of the Ministry of Finance. In this case, the amount to be included in deductible expenses pursuant to the provisions of that paragraph is to be limited to the amount that should be included in deductible expenses as stated in that statement.
  <sup>machine translation, not official</sup>

  **第四項**  税務署長は、前項の記載又は添付がない確定申告書等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証す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-67-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-4</sup>
  Even where a final return, etc. 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 were unavoidable circumstances 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 certifying document referred to in that paragraph, are submitted.
  <sup>machine translation, not official</sup>

  **第五項**  事業年度が一年に満たない第一項の農地所有適格法人に対する同項の規定の適用については、同項中「が千五百頭」とあるのは「が千五百頭に当該事業年度の月数を乗じてこれを十二で除して計算した頭数」と、「、千五百頭」とあるのは「、当該計算した頭数」とする。
  <sup>art-67-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-5</sup>
  With regard to the application of the provisions of paragraph (1) to a qualified farmland-owning corporation referred to in that paragraph whose business year is less than one year, the phrase "exceeds 1,500" in that paragraph is deemed to be replaced with "exceeds the number of head calculated by multiplying 1,500 head by the number of months in that business year and dividing the result by 12", and the phrase "the portion exceeding 1,500 head" is deemed to be replaced with "the portion exceeding the number of head so calculated".
  <sup>machine translation, not official</sup>

  **第六項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
  <sup>art-67-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-6</sup>
  The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
  <sup>machine translation, not official</sup>

  **第七項**  第一項の規定の適用を受けた同項の農地所有適格法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
  <sup>art-67-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-7</sup>
  With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of a qualified farmland-owning corporation referred to in that paragraph to which the provisions of that paragraph have been applied is to be included in the amount of income, etc. prescribed in those provisions.
  <sup>machine translation, not official</sup>

  **第八項**  第二項から前項までに定めるもののほか、免税対象飼育牛の売却による利益の額の計算方法、第一項の規定の適用を受けた同項の農地所有適格法人の利益積立金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-67-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-8</sup>
  Beyond what is provided for in paragraph (2) through the preceding paragraph, the method of calculating the amount of profit from the sale of tax-exempt raised cattle, the calculation of the amount of revenue reserves of a qualified farmland-owning corporation referred to in paragraph (1) to which the provisions of that paragraph have been applied, 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-67-3/par-1: 農地法第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-67-3/par-1: 家畜改良増殖法第三十二条の九第一項 → e-Gov law 325AC0000000209, 第三十二条の九第一項 (Article 32-9, paragraph (1)), art-32-9/par-1 — not held in this collection
- art-67-3/par-1: この条 → 租税特別措置法 第六十七条の三 (Article 67-3), art-67-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3 · https://japanlaw.org/l/332AC0000000026/art-67-3
- art-67-3/par-1/item-1: 家畜取引法第二条第三項 → e-Gov law 331AC0000000123, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-67-3/par-2: 前項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-3: 第一項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-4: 前項 → 租税特別措置法 第六十七条の三第三項 (Article 67-3, paragraph (3)), art-67-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-3
- art-67-3/par-4: 第一項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-5: 第一項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-6: 前項 → 租税特別措置法 第六十七条の三第五項 (Article 67-3, paragraph (5)), art-67-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-5
- art-67-3/par-7: 法人税法第六十七条第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-67-3/par-7: 第五項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-67-3/par-7: 第一項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-8: 第一項 → 租税特別措置法 第六十七条の三第一項 (Article 67-3, paragraph (1)), art-67-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- art-67-3/par-8: 前項 → 租税特別措置法 第六十七条の三第七項 (Article 67-3, paragraph (7)), art-67-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-7
- art-67-3/par-8: 第二項 → 租税特別措置法 第六十七条の三第二項 (Article 67-3, paragraph (2)), art-67-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2

## Cited by

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

- 租税特別措置法 第六十七条の三第一項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-1
- 租税特別措置法 第六十七条の三第二項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-2
- 租税特別措置法 第六十七条の三第三項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-3
- 租税特別措置法 第六十七条の三第四項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-4
- 租税特別措置法 第六十七条の三第五項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-5
- 租税特別措置法 第六十七条の三第六項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-6
- 租税特別措置法 第六十七条の三第七項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-7
- 租税特別措置法 第六十七条の三第八項（農地所有適格法人の肉用牛の売却に係る所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-3/par-8
- 租税特別措置法 附則第十七条第二項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/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-20261007T211206-161, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-162, 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