# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条の五 (Article 65-5)

- 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: 第六十五条の五 (Article 65-5)（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — address `art-65-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-65-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-65-5
- 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.

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### 第六十五条の五（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — Special Deduction for Income in the Case of Transfer of Farmland, etc. for Rationalization of Farmland Holding
<sup>caption: machine translation, not official</sup>
<sup>art-65-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5 · https://japanlaw.org/l/332AC0000000026/art-65-5</sup>

    **第一項**  農地法第二条第三項に規定する農地所有適格法人の有する土地等が次の各号に掲げる場合に該当することとなつた場合において、当該農地所有適格法人が当該各号に該当することとなつた土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡した土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した土地等の譲渡直前の帳簿価額と当該譲渡した土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該農地所有適格法人が当該事業年度のうち同一の年に属する期間中にその該当することとなつた土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と八百万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1</sup>
    Where land, etc. held by a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act has come to fall under any of the cases listed in the following items, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the qualified farmland-owning corporation has acquired through the transfer of the land, etc. that has come to fall under any of those items (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the qualified farmland-owning corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. that has so come to fall under those items during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 8 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
    <sup>machine translation, not official</sup>

      **一**  農業振興地域の整備に関する法律第二十三条に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第六十五条の三第一項第七号又は前条第一項第二十五号の規定の適用がある場合を除く。）
      <sup>art-65-5/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1/item-1</sup>
      where land, etc. is transferred through consultation, conciliation or mediation pertaining to a recommendation prescribed in Article 23 of the Act on Establishment of Agricultural Promotion Regions, or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 65-3, paragraph (1), item (vii) or paragraph (1), item (xxv) of the preceding Article apply);
      <sup>machine translation, not official</sup>

      **二**  農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地等を農地中間管理事業の推進に関する法律第十八条第七項の規定による公告があつた同条第一項の農用地利用集積等促進計画の定めるところにより譲渡した場合（第六十五条の三第一項第七号又は前条第一項第二十五号の規定の適用がある場合を除く。）
      <sup>art-65-5/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1/item-2</sup>
      where land, etc. located within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services for which public notice under the provisions of paragraph (7) of that Article has been given (excluding the case where the provisions of Article 65-3, paragraph (1), item (vii) or paragraph (1), item (xxv) of the preceding Article apply).
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-65-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-2</sup>
    The provisions of the preceding paragraph apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses and other documents specified by Order of the Ministry of Finance are attached to that tax return, etc.
    <sup>machine translation, not official</sup>

    **第三項**  税務署長は、前項の記載又は添付がない確定申告書等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並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
    <sup>art-65-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-3</sup>
    Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment, apply the provisions of paragraph (1), but only where a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
    <sup>machine translation, not official</sup>

    **第四項**  第六十五条の三第七項の規定は、第一項の規定を適用する場合について準用する。
    <sup>art-65-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-4</sup>
    The provisions of Article 65-3, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.
    <sup>machine translation, not official</sup>

    **第五項**  前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-65-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-5</sup>
    Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-65-5/par-1: 農地法第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-65-5/par-1: 第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- art-65-5/par-1: 第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- art-65-5/par-1: 第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
- art-65-5/par-1: 第六十六条 → 租税特別措置法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/special-taxation-measures-act/art-66 · https://japanlaw.org/l/332AC0000000026/art-66
- art-65-5/par-1: この項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- art-65-5/par-1/item-1: 農業振興地域の整備に関する法律第二十三条 → e-Gov law 344AC0000000058, 第二十三条 (Article 23), art-23 — not held in this collection
- art-65-5/par-1/item-1: 第六十五条の三第一項第七号 → 租税特別措置法 第六十五条の三第一項第七号 (Article 65-3, paragraph (1), item (vii)), art-65-3/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-7
- art-65-5/par-1/item-1: 前条第一項第二十五号 → 租税特別措置法 第六十五条の四第一項第二十五号 (Article 65-4, paragraph (1), item (xxv)), art-65-4/par-1/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-25
- art-65-5/par-1/item-2: 農業振興地域の整備に関する法律第八条第二項第一号 → e-Gov law 344AC0000000058, 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — not held in this collection
- art-65-5/par-1/item-2: 第六十五条の三第一項第七号 → 租税特別措置法 第六十五条の三第一項第七号 (Article 65-3, paragraph (1), item (vii)), art-65-3/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-7
- art-65-5/par-1/item-2: 前条第一項第二十五号 → 租税特別措置法 第六十五条の四第一項第二十五号 (Article 65-4, paragraph (1), item (xxv)), art-65-4/par-1/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-25
- art-65-5/par-2: 前項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- art-65-5/par-3: 前項 → 租税特別措置法 第六十五条の五第二項 (Article 65-5, paragraph (2)), art-65-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-2
- art-65-5/par-3: 第一項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- art-65-5/par-4: 第六十五条の三第七項 → 租税特別措置法 第六十五条の三第七項 (Article 65-3, paragraph (7)), art-65-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-7
- art-65-5/par-4: 第一項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- art-65-5/par-5: 前三項 → 租税特別措置法 第六十五条の五第四項 (Article 65-5, paragraph (4)), art-65-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-4
- art-65-5/par-5: 前三項 → 租税特別措置法 第六十五条の五第三項 (Article 65-5, paragraph (3)), art-65-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-3
- art-65-5/par-5: 前三項 → 租税特別措置法 第六十五条の五第二項 (Article 65-5, paragraph (2)), art-65-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-2
- art-65-5/par-5: 第一項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1

## Cited by

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

- 租税特別措置法 第六十二条の三第十項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-10
- 租税特別措置法 第六十五条の五第一項（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- 租税特別措置法 第六十五条の五第二項（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-2
- 租税特別措置法 第六十五条の五第三項（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-3
- 租税特別措置法 第六十五条の五第四項（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-4
- 租税特別措置法 第六十五条の五第五項（農地保有の合理化のために農地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-5
- 租税特別措置法 第六十五条の五の二第七項第二号ロ — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-2
- 租税特別措置法 第六十五条の六第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-6/par-1
- 租税特別措置法 第六十五条の十第一項第一号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-1
- 租税特別措置法 第六十五条の十第一項第二号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-2
- 租税特別措置法 附則第六十九条第十項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10
- 租税特別措置法 附則第五十五条第二項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2
- 租税特別措置法 附則第百二十三条第十五項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-123/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-15
- 租税特別措置法 附則第四十七条第七項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-7
- 租税特別措置法 附則第四十七条第八項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-8

---

## 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-20261007T211206-140, 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