# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 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: 第五条 (Supplementary Provisions, Article 5)（開墾地等の農業所得の免税に関する経過措置） — address `suppl-3621-14/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-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. --- ### 第五条（開墾地等の農業所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc. caption: machine translation, not official suppl-3621-14/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5 **第一項** 新法第二十四条第一項の規定は、施行日以後に同項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得について適用する。 suppl-3621-14/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5/par-1 The provisions of Article 24, paragraph (1) of the New Act apply to income arising from the cultivation of agricultural products prescribed in that paragraph on land that has become available for cultivation on or after the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph. machine translation, not official **第二項** 施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なお効力を有する。 suppl-3621-14/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-5/par-2 With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force. machine translation, not official --- ## 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-20261007T211206-335, 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