# 所得税法 / Income Tax Act — 第四十一条 (Article 41) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-41. 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: 第四十一条 (Article 41)（農産物の収穫の場合の総収入金額算入） — address `art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-41 - 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. --- ### 第四十一条（農産物の収穫の場合の総収入金額算入） — (Inclusion of Crop Harvests in Gross Revenue) caption: Ministry of Justice translation — Japanese Law Translation Database System art-41 · https://japanlaw.org/ja/income-tax-act/art-41 **第一項** 農業を営む居住者が農産物（米、麦その他政令で定めるものに限る。）を収穫した場合には、その収穫した時における当該農産物の価額（以下この条において「収穫価額」という。）に相当する金額は、その者のその収穫の日の属する年分の事業所得の金額の計算上、総収入金額に算入する。 art-41/par-1 · https://japanlaw.org/ja/income-tax-act/art-41/par-1 If a Resident engaged in agriculture harvests crops (but only rice, barley, wheat, or a crop prescribed by Cabinet Order), an amount equal to the value of the crops at the time of the harvest (hereinafter referred to as the "value of the harvest" in this Article) is included in the gross revenue that is used to calculate the Resident's business income for the year in which the date of the harvest falls. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の農産物は、同項に規定する時にその収穫価額をもつて取得したものとみなす。 art-41/par-2 · https://japanlaw.org/ja/income-tax-act/art-41/par-2 The Resident is deemed to acquire a crop as referred to in the preceding paragraph for the value of the harvest at the time prescribed in that paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-41/par-1: この条 → 所得税法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/income-tax-act/art-41 - art-41/par-2: 前項 → 所得税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act/art-41/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第四十一条第一項（農産物の収穫の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-41/par-1 - 所得税法 第四十一条第二項（農産物の収穫の場合の総収入金額算入） — https://japanlaw.org/ja/income-tax-act/art-41/par-2 - 所得税法施行規則 第四十七条の三第一項第一号（事業所得等に係る総収入金額及び必要経費の内訳書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-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 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05