# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Article 25)

- 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: 第二十五条 (Article 25)（肉用牛の売却による農業所得の課税の特例） — address `art-25`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-25
- 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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### 第二十五条（肉用牛の売却による農業所得の課税の特例） — Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle
<sup>caption: machine translation, not official</sup>
<sup>art-25 · https://japanlaw.org/ja/special-taxation-measures-act/art-25 · https://japanlaw.org/l/332AC0000000026/art-25</sup>

    **第一項**  農業（所得税法第二条第一項第三十五号に規定する事業をいう。）を営む個人が、昭和五十六年から令和十一年までの各年において、次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛が全て免税対象飼育牛（家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。次項において同じ。）であり、かつ、その売却した肉用牛の頭数の合計が千五百頭以内であるときは、当該個人のその売却をした日の属する年分のその売却により生じた事業所得に対する所得税を免除する。
    <sup>art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1</sup>
    Where an individual engaged in agriculture (meaning the business prescribed in Article 2, paragraph (1), item (xxxv) of the Income Tax Act) has sold, in any year from 1981 through 2029, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if all of the beef cattle sold are tax-exempt raised cattle (meaning beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950) that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); the same applies in the following paragraph) and the total number of head of beef cattle sold is 1,500 or less, the individual's income tax on business income arising from the sale for the year that includes the day of the sale is exempted.
    <sup>machine translation, not official</sup>

      **一**  家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却　当該個人が飼育した肉用牛
      <sup>art-25/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-1</sup>
      sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956), a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that individual;
      <sup>machine translation, not official</sup>

      **二**  農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却　当該個人が飼育した生産後一年未満の肉用牛
      <sup>art-25/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-2</sup>
      sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that individual that are less than one year old.
      <sup>machine translation, not official</sup>

    **第二項**  前項に規定する個人が、同項に規定する各年において、同項各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれているとき（その売却した肉用牛が全て免税対象飼育牛に該当しないものであるときを含む。）は、当該個人のその売却をした日の属する年分の総所得金額に係る所得税の額は、所得税法第二編第二章から第四章までの規定により計算した所得税の額によらず、次に掲げる金額の合計額とすることができる。
    <sup>art-25/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2</sup>
    Where an individual prescribed in the preceding paragraph has sold, in any year prescribed in that paragraph, the beef cattle prescribed in each item of that paragraph by the method of sale listed in that item, if the beef cattle sold include beef cattle that are not tax-exempt raised cattle, or, where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500, the tax-exempt raised cattle in the excess portion (including the case where none of the beef cattle sold are tax-exempt raised cattle), the amount of income tax pertaining to the amount of gross income of that individual for the year that includes the day of the sale may be the total of the following amounts, instead of the amount of income tax calculated pursuant to the provisions of Part II, Chapters II through IV of the Income Tax Act.
    <sup>machine translation, not official</sup>

      **一**  その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛のうち免税対象飼育牛に該当しないものの売却価額及び免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合における当該超える部分の免税対象飼育牛の売却価額の合計額に百分の五を乗じて計算した金額
      <sup>art-25/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1</sup>
      the amount calculated by multiplying by 5 percent the total of the sale price of the beef cattle, out of the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item, that are not tax-exempt raised cattle, and the sale price of the tax-exempt raised cattle in the excess portion where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500;
      <sup>machine translation, not official</sup>

      **二**  その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛に係る事業所得の金額がないものとみなして計算した場合におけるその年分の総所得金額につき、所得税法第二編第二章第四節、第三章及び第四章の規定により計算した所得税の額に相当する金額
      <sup>art-25/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2</sup>
      the amount equivalent to the amount of income tax calculated pursuant to the provisions of Part II, Chapter II, Section 4, Chapter III, and Chapter IV of the Income Tax Act on the amount of gross income for that year, calculated on the assumption that there is no amount of business income pertaining to the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item.
      <sup>machine translation, not official</sup>

    **第三項**  前二項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
    <sup>art-25/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/art-25/par-3</sup>
    The beef cattle prescribed in the preceding two paragraphs means cattle other than the following cattle:
    <sup>machine translation, not official</sup>

      **一**  種雄牛
      <sup>art-25/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-1</sup>
      breeding bulls;
      <sup>machine translation, not official</sup>

      **二**  乳牛の雌のうち子牛の生産の用に供されたもの
      <sup>art-25/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-2</sup>
      female dairy cattle that have been used for the production of calves.
      <sup>machine translation, not official</sup>

    **第四項**  第一項又は第二項の規定は、確定申告書に、これらの規定の適用を受けようとする旨及びこれらの規定に規定する事業所得の明細に関する事項の記載があり、かつ、これらの規定に規定する肉用牛の売却が第一項各号に掲げる売却の方法により行われたこと及びその売却価額その他財務省令で定める事項を証する書類の添付がある場合に限り、適用する。
    <sup>art-25/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4</sup>
    The provisions of paragraph (1) or paragraph (2) apply only if the final return contains a statement to the effect that the individual seeks the application of those provisions and matters concerning the details of the business income prescribed in those provisions, and has attached to it a document certifying that the sale of the beef cattle prescribed in those provisions was made by a method of sale listed in the items of paragraph (1), the sale price, and any other matters specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第五項**  税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の証する書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。第一項の規定の適用を受ける者が確定申告書を提出しなかつた場合において、その提出がなかつたことについてやむを得ない事情があると認めるときも、同様とする。
    <sup>art-25/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/art-25/par-5</sup>
    Even where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement and the certifying document referred to in that paragraph are submitted. The same applies where a person who receives the application of the provisions of paragraph (1) has not filed a final return, when the district director finds that there was an unavoidable reason for the failure to file it.
    <sup>machine translation, not official</sup>

    **第六項**  その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第二十五条第二項（肉用牛の売却による農業所得の課税の特例）」とする。
    <sup>art-25/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/art-25/par-6</sup>
    With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle)".
    <sup>machine translation, not official</sup>

    **第七項**  第一項及び第二項に定めるもののほか、第一項の規定により免除される所得税の額の計算方法その他同項及び第二項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-25/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/art-25/par-7</sup>
    Beyond what is provided for in paragraph (1) and paragraph (2), the method of calculating the amount of income tax exempted pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph and paragraph (2) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-25/par-1: 家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項 → e-Gov law 325AC0000000209, 第三十二条の九第一項 (Article 32-9, paragraph (1)), art-32-9/par-1 — not held in this collection
- art-25/par-1: 所得税法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-35 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-35
- art-25/par-1: 次項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-1/item-1: 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項 → e-Gov law 331AC0000000123, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-25/par-2: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-2/item-1: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-2/item-2: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-3: 前二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-3: 前二項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-4: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-4: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-5: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-5: 前項 → 租税特別措置法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4
- art-25/par-5: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-6: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-25/par-6: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-7: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-7: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第二十五条第一項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- 租税特別措置法 第二十五条第二項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- 租税特別措置法 第二十五条第二項第一号（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1
- 租税特別措置法 第二十五条第二項第二号（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
- 租税特別措置法 第二十五条第三項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/art-25/par-3
- 租税特別措置法 第二十五条第四項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4
- 租税特別措置法 第二十五条第五項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/art-25/par-5
- 租税特別措置法 第二十五条第六項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/art-25/par-6
- 租税特別措置法 第二十五条第七項（肉用牛の売却による農業所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/art-25/par-7
- 租税特別措置法 第八十九条の二第四項（石油化学製品の製造のため消費される揮発油の免税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-89-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-89-2/par-4
- 租税特別措置法 附則第十七条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-74/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-1

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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-20261007T211206-027, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-028, 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