# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)
- 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: 第十五条 (Supplementary Provisions, Article 15)（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — address `suppl-3561-13/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-15
- 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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### 第十五条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
caption: machine translation, not official
suppl-3561-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-15
**第一項** 旧法第六十七条の三第一項に規定する農業生産法人が、その飼育した同項に規定する肉用牛を同項の市場において、又はその飼育した同項に規定する乳用雄子牛を同項の農業協同組合若しくは農業協同組合連合会に委託して、施行日前に売却した場合における法人税については、なお従前の例による。
suppl-3561-13/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-15/par-1
With regard to corporation tax in the case where an agricultural production corporation prescribed in Article 67-3, paragraph (1) of the Former Act sold, before the Effective Date, beef cattle prescribed in that paragraph that it had raised at the market referred to in that paragraph, or sold dairy bull calves prescribed in that paragraph that it had raised by entrusting them to the agricultural cooperative or federation of agricultural cooperatives referred to in that paragraph, the provisions then in force continue to govern.
machine translation, not official
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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-20261007T211206-315, 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