# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（肉用牛の売却による農業所得の課税の特例に関する経過措置） — address `suppl-4021-13/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9 - 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. --- ### 第九条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle caption: machine translation, not official suppl-4021-13/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9 **第一項** 新法第二十五条第一項第二号の規定は、個人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、個人が施行日前に旧法第二十五条第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。 suppl-4021-13/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9/par-1 The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to cases where an individual sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where an individual sold beef cattle specified in Article 25, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern. 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-20261007T211206-348, 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