# 所得税法 / Income Tax Act — 第百十条 (Article 110) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-110. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第百十条 (Article 110)（特別農業所得者の申請） — address `art-110` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-110 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百十条（特別農業所得者の申請） — (Application for Acknowledgment as a Special Farming Income Earner) caption: Ministry of Justice translation — Japanese Law Translation Database System art-110 · https://japanlaw.org/ja/income-tax-act/art-110 **第一項** 前年において特別農業所得者でなかつた居住者は、その年五月一日の現況において、その年において特別農業所得者であると見込まれる場合には、その見込みについて、納税地の所轄税務署長の承認を求めることができる。 art-110/par-1 · https://japanlaw.org/ja/income-tax-act/art-110/par-1 A Resident that was not a Special Farming Income Earner in the previous year but that is expected to become a Special Farming Income Earner in the current year based on the status thereof as of May 1 of the current year may seek to have the competent district tax office director for the locality in which the Resident pays taxes acknowledge that expectation. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の承認を求めようとする居住者は、その年五月十五日までに、その年において特別農業所得者であると見込まれる事由その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。 art-110/par-2 · https://japanlaw.org/ja/income-tax-act/art-110/par-2 A Resident seeking the acknowledgment referred to in the preceding paragraph must submit a paper-based application giving the grounds for expecting that the Resident will be a Special Farming Income Earner in that year and giving the information prescribed by Ministry of Finance Order, to the competent district tax office director for the locality in which the Resident pays taxes, by May 15 of the relevant year. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 税務署長は、前項の申請書の提出があつた場合において、承認又は却下の処分をするときは、その申請者に対し、書面によりその旨を通知する。この場合において、却下の処分の通知をするときは、その理由を附記しなければならない。 art-110/par-3 · https://japanlaw.org/ja/income-tax-act/art-110/par-3 Following the submission of a paper-based application as referred to in the preceding paragraph, the district tax office director must notify the applicant via a paper-based notice upon approval or denial of the application. This being the case, the district tax office director must give additional information as to the reason when notifying the applicant of a denial. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の規定を適用する場合において、前年において特別農業所得者でなかつたかどうかの判定は、その年五月一日において確定しているところによるものとする。 art-110/par-4 · https://japanlaw.org/ja/income-tax-act/art-110/par-4 If the provisions of paragraph (1) apply, the determination as to whether a person was or was not a Special Farming Income Earner in the previous year is based on what has been established as of May 1 of the relevant year. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-110/par-2: 前項 → 所得税法 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/ja/income-tax-act/art-110/par-1 - art-110/par-3: 前項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 - art-110/par-4: 第一項 → 所得税法 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — https://japanlaw.org/ja/income-tax-act/art-110/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 第百七条第一項第二号（特別農業所得者の予定納税額の納付） — https://japanlaw.org/ja/income-tax-act/art-107/par-1/item-2 - 所得税法 第百十条第二項（特別農業所得者の申請） — https://japanlaw.org/ja/income-tax-act/art-110/par-2 - 所得税法 第百十条第三項（特別農業所得者の申請） — https://japanlaw.org/ja/income-tax-act/art-110/par-3 - 所得税法 第百十条第四項（特別農業所得者の申請） — https://japanlaw.org/ja/income-tax-act/art-110/par-4 - 所得税法施行規則 第四十五条第一項（特別農業所得者の申請書に記載すべき事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十五条第一項第一号（特別農業所得者の申請書に記載すべき事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05