# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, Article 86) - 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: 第八十六条 (Supplementary Provisions, Article 86)（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — address `suppl-4201-23/art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86 - 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. --- ### 第八十六条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations caption: machine translation, not official suppl-4201-23/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86 **第一項** 新租税特別措置法第六十八条の百一の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に終了した連結事業年度分の法人税については、なお従前の例による。この場合において、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の同日前に開始し、かつ、同日以後に終了する連結事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項 （その売却した （平成二十一年四月一日から当該連結事業年度終了の日までの期間内にその売却した （当該売却をした日を含む連結事業年度 （平成二十一年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。） が二千頭 が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数 、二千頭 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数 第四項 連結事業年度が 連結事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が 第五項 前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十六条の規定により読み替えられた第一項 suppl-4201-23/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86/par-1 The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before that date and ends on or after that date, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Paragraph (1) (that it sold (that it sold within the period from April 1, 2009 to the end of the consolidated business year (the consolidated business year that includes the day of that sale (the period from April 1, 2009 to the end of the consolidated business year (hereinafter referred to in this paragraph as the "transitional period") 2,000 head the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12 , 2,000 head , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period Paragraph (4) consolidated business year consolidated business year (excluding a consolidated business year that begins before April 1, 2009 and ends on or after that date) Paragraph (5) the preceding paragraph paragraph (1) as replaced pursuant to the provisions of Article 86 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) machine translation, not official --- ## Cites - suppl-4201-23/art-86/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4201-23/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八十六条第一項（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86/par-1 --- ## 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-20261007T211206-487, 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