# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6)

- 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: 第六条 (Supplementary Provisions, Article 6)（農業所得に関する経過規定） — address `suppl-3361-40/art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6
- 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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### 第六条（農業所得に関する経過規定） — Transitional Provisions Concerning Agricultural Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3361-40/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6</sup>

**第一項**  新法第二十四条及び第二十五条の規定は、昭和三十六年一月一日以後に生じた新法第二十四条第一項又は第二十五条第一項に規定する農産物に係る所得に対する所得税について適用し、施行日前に栽培を開始し、又は播種若しくは植付けをした旧法第二十四条第一項又は第二十五条第一項に規定する農産物に係る昭和三十六年分の所得に対する所得税については、なお従前の例による。
<sup>suppl-3361-40/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6/par-1</sup>
The provisions of Articles 24 and 25 of the New Act apply to income tax on income from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the New Act that arises on or after January 1, 1961, and the provisions then in force continue to govern income tax on income for 1961 from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the Former Act whose cultivation was started, or which were sown or planted, before the Effective Date.
<sup>machine translation, not official</sup>

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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-20261007T211206-260, 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