# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（昭和五十六年分の肉用牛の売却による農業所得の課税の特例） — address `suppl-3561-13/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5 - 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. --- ### 第五条（昭和五十六年分の肉用牛の売却による農業所得の課税の特例） — Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle for 1981 caption: machine translation, not official suppl-3561-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5 **第一項** 旧法第二十五条第一項に規定する個人が、昭和五十六年一月一日から同年十二月三十一日までの間に、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売却し、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売却した場合におけるその売却により生じた事業所得に係る同年分の所得税については、当該個人は、同条の規定の例によることができる。ただし、同年分の所得税につき新法第二十五条の規定の適用を受ける場合については、この限りでない。 suppl-3561-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/par-1 With regard to income tax for 1981 on business income arising from a sale in the case where an individual prescribed in Article 25, paragraph (1) of the Former Act, during the period from January 1, 1981 to December 31, 1981, sold beef cattle prescribed in that paragraph which the individual raised at a market referred to in that paragraph, or sold male dairy calves prescribed in that paragraph which the individual raised by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that paragraph, that individual may follow the provisions of that Article; provided, however, that this does not apply where the individual receives the application of the provisions of Article 25 of the New Act for income tax for that year. machine translation, not official **第二項** 前項本文の規定の適用を受ける個人は、確定申告書にその旨を記載しなければならない。 suppl-3561-13/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/par-2 An individual who receives the application of the provisions of the main clause of the preceding paragraph must state that fact in the final return. machine translation, not official --- ## Cites - suppl-3561-13/art-5/par-2: 前項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3561-13/art-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第二項（昭和五十六年分の肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-5/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-20261007T211206-314, 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