# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条の十七 (Article 71-17) - 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: 第七十一条の十七 (Article 71-17)（農業協同組合等が合併した場合の課税の特例） — address `art-71-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-71-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-71-17 - 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. --- ### 第七十一条の十七（農業協同組合等が合併した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Cooperatives, etc. Have Merged caption: machine translation, not official art-71-17 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17 · https://japanlaw.org/l/332AC0000000026/art-71-17 **第一項** 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項若しくは附則第二項、森林組合合併助成法（昭和三十八年法律第五十六号）第二条又は漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条若しくは附則第二項の規定によりこれらの規定に規定する合併経営計画又は合併及び事業経営計画の認定を受けて行つた合併に係る法人税法第二条第十二号に規定する合併法人である農業協同組合、森林組合又は漁業協同組合（以下この項において「農業協同組合等」という。）については、当該合併の日から同日以後五年を経過する日までの期間内に含まれる平成四年以後の各年の課税時期に係る地価税の地価税法第十八条第二項に規定する基礎控除の額は、その者の選択により、当該合併に係る合併前の農業協同組合等のそれぞれにつき当該合併がなかつたものとした場合における次に掲げる金額のいずれか少ない金額の合計額とすることができる。 art-71-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1 With regard to an agricultural cooperative, forestry cooperative or fishery cooperative that is the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act in a merger carried out upon receiving the certification of a merger management plan or a merger and business management plan prescribed in the provisions of Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961), Article 2 of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), or Article 2 or paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967), pursuant to those provisions (hereinafter referred to as an "agricultural cooperative, etc." in this paragraph), the amount of basic deduction prescribed in Article 18, paragraph (2) of the Land-holding Tax Act for the land value tax relating to the taxation date in each year from 1992 onward that falls within the period from the date of the merger to the day on which five years have elapsed from that date may, at the choice of that agricultural cooperative, etc., be the total of the lesser of the amounts listed in the following items, as calculated for each of the agricultural cooperatives, etc. before the merger relating to that merger on the assumption that the merger had not taken place: machine translation, not official **一** 地価税法第十八条第一項第一号に掲げる金額に相当する金額 art-71-17/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-1 the amount equivalent to the amount listed in Article 18, paragraph (1), item (i) of the Land-holding Tax Act; machine translation, not official **二** 当該合併の直前において有していた土地等につき地価税法その他地価税に関する法令の規定の例により計算した当該合併の直前における課税価格に相当する金額 art-71-17/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-2 the amount equivalent to the taxable value, as of immediately before the merger, of the land, etc. held immediately before the merger, calculated in accordance with the provisions of the Land-holding Tax Act and other laws and regulations concerning land value tax. machine translation, not official **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課税時期に係る地価税の申告書に同項の規定の適用を受けようとする旨の記載があり、かつ、同項第二号の合併の直前において有していた土地等の明細その他の事項を記載した書類その他の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。 art-71-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2 The provisions of the preceding paragraph apply only in the case where the land value tax return relating to the taxation date for which the application of the provisions of that paragraph is sought contains a statement to the effect that the application of the provisions of that paragraph is sought, and a document stating details of the land, etc. held immediately before the merger referred to in item (ii) of that paragraph and other matters, and any other documents specified by Order of the Ministry of Finance, are attached to that return. machine translation, not official **第三項** 税務署長は、地価税の申告書の提出がなかつた場合又は前項の記載若しくは添付がない地価税の申告書の提出があつた場合においても、その提出又は記載若しく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及び同項の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。 art-71-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-3 Even in the case where no land value tax return has been submitted, or in the case where a land value tax return without the statement or attachment referred to in the preceding paragraph has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted. machine translation, not official --- ## Cites - art-71-17/par-1: 農業協同組合合併助成法（昭和三十六年法律第四十八号）第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-71-17/par-1: 森林組合合併助成法（昭和三十八年法律第五十六号）第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection - art-71-17/par-1: 漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection - art-71-17/par-1: 地価税法第十八条第二項 → e-Gov law 403AC0000000069, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection - art-71-17/par-1: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12 - art-71-17/par-1: この項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1 - art-71-17/par-1/item-1: 地価税法第十八条第一項第一号 → e-Gov law 403AC0000000069, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection - art-71-17/par-2: 同項第二号 → 租税特別措置法 第七十一条の十七第一項第二号 (Article 71-17, paragraph (1), item (ii)), art-71-17/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1/item-2 - art-71-17/par-2: 前項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1 - art-71-17/par-3: 前項 → 租税特別措置法 第七十一条の十七第二項 (Article 71-17, paragraph (2)), art-71-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2 - art-71-17/par-3: 第一項 → 租税特別措置法 第七十一条の十七第一項 (Article 71-17, paragraph (1)), art-71-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十一条の七第五項（優良な住宅地の造成事業等に係る供給予定地等についての課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-71-7/par-5 - 租税特別措置法 第七十一条の十七第一項（農業協同組合等が合併した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-1 - 租税特別措置法 第七十一条の十七第二項（農業協同組合等が合併した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-2 - 租税特別措置法 第七十一条の十七第三項（農業協同組合等が合併した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-71-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-71-17/par-3 --- ## 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-20261007T211206-225, 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