# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — address `suppl-3601-7/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12 - 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. --- ### 第十二条（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Due Dates for Payment, etc. Where Capital Contributions in Kind Are Made to Agricultural Production Corporations caption: machine translation, not official suppl-3601-7/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12 **第一項** 個人が、昭和六十年十二月三十一日以前に旧法第四十一条の九第一項に規定する農地等を農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人（次項において「旧農業生産法人」という。）に出資した場合における旧法第四十一条の九第一項の規定による納期限の延長については、同条の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同項中「同法第二条第七項」とあるのは「農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法第二条第三項」と、「以下この条及び次条において「農業生産法人」」とあるのは「次項第三号及び次条第一項第一号において「旧農業生産法人」」と、「が当該農業生産法人」とあるのは「が当該出資を受けている農地法第二条第三項に規定する農地所有適格法人（以下この項及び第八項において「農地所有適格法人」という。）」と、同項第一号から第三号までの規定中「農業生産法人」とあるのは「農地所有適格法人」と、同条第二項第三号中「農業生産法人」とあるのは「旧農業生産法人」と、同条第三項中「大蔵省令」とあるのは「財務省令」と、同条第八項中「農業生産法人」とあるのは「農地所有適格法人」とする。 suppl-3601-7/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-1 With regard to the extension of the due date for payment under the provisions of Article 41-9, paragraph (1) of the Former Act in the case where an individual made, on or before December 31, 1985, a capital contribution of farmland, etc. prescribed in Article 41-9, paragraph (1) of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (referred to as a "former agricultural production corporation" in the following paragraph), the provisions of that Article remain in force. In this case, the phrase "agricultural production corporation" in the caption of that Article is deemed to be replaced with "former agricultural production corporation"; in that paragraph, the phrase "Article 2, paragraph (7) of that Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "referred to as an "agricultural production corporation" in this Article and the following Article" is deemed to be replaced with "referred to as a "former agricultural production corporation" in item (iii) of the following paragraph and paragraph (1), item (i) of the following Article", and the phrase "that agricultural production corporation" is deemed to be replaced with "the qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that has received that capital contribution (referred to as a "qualified farmland-owning corporation" in this paragraph and paragraph (8))"; the phrase "agricultural production corporation" in items (i) through (iii) of that paragraph is deemed to be replaced with "qualified farmland-owning corporation"; the phrase "agricultural production corporation" in paragraph (2), item (iii) of that Article is deemed to be replaced with "former agricultural production corporation"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (3) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); and the phrase "agricultural production corporation" in paragraph (8) of that Article is deemed to be replaced with "qualified farmland-owning corporation". machine translation, not official **第二項** 前項の規定によりなおその効力を有するものとされる旧法第四十一条の九第一項の規定の適用を受けていた個人又は昭和六十年十二月三十一日までに同項に規定する農地等を旧農業生産法人に出資した個人（施行日前に当該出資をした日の属する年分の所得税法第百二十条第一項の規定による申告書を提出した者を除く。）が死亡した場合においては、旧法第四十一条の十の規定は、なおその効力を有する。この場合において、同条の見出し及び同条第一項第一号中「農業生産法人」とあるのは「旧農業生産法人」と、同条第二項中「の額が五十万円以下」とあるのは「につき、その額が百万円以下である場合又はその延納の期間が三月以下」と、同条第七項中「割合」とあるのは「割合（各年の所得税法等の一部を改正する法律（令和二年法律第八号）第十五条の規定による改正後の租税特別措置法第九十三条第二項に規定する利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合）」とする。 suppl-3601-7/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-2 If an individual who received the application of the provisions of Article 41-9, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, or an individual who made a capital contribution of farmland, etc. prescribed in that paragraph to a former agricultural production corporation by December 31, 1985 (excluding a person who, before the Effective Date, filed a return under the provisions of Article 120, paragraph (1) of the Income Tax Act for the year that includes the day on which that capital contribution was made) dies, the provisions of Article 41-10 of the Former Act remain in force. In this case, the phrase "agricultural production corporation" in the caption of that Article and in paragraph (1), item (i) of that Article is deemed to be replaced with "former agricultural production corporation"; the phrase "the amount of which is 500,000 yen or less" in paragraph (2) of that Article is deemed to be replaced with "where its amount is 1,000,000 yen or less or where the period of that deferred payment is three months or less"; and the phrase "rate" in paragraph (7) of that Article is deemed to be replaced with "rate (or, if the special base rate for interest tax prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) for each year is less than 7.3 percent per annum, that special base rate for interest tax during that year)". machine translation, not official --- ## Cites - suppl-3601-7/art-12/par-1: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - suppl-3601-7/art-12/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 - suppl-3601-7/art-12/par-1: 次項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3601-7/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-2 - suppl-3601-7/art-12/par-2: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - suppl-3601-7/art-12/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - suppl-3601-7/art-12/par-2: 前項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3601-7/art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第一項（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-1 - 租税特別措置法 附則第十二条第二項（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-12/par-2 --- ## 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-20261007T211206-328, 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