# 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)（開墾地等の農業所得の免税に関する経過措置） — address `suppl-4071-55/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-4071-55/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/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（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-4071-55/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12 **第一項** 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っ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、なおその効力を有する。 suppl-4071-55/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-1 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 **第二項** 前項の規定の適用がある場合における新法第十三条の三第一項の規定の適用については、同項中「各年（」とあるのは、「各年（第一号及び第二号に掲げる場合（第一号に掲げる場合にあつては、同号イからハまでに掲げる要件のいずれかを満たす場合に限る。）については、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十四条第一項の規定の適用を受ける年を除くものとし、」とする。 suppl-4071-55/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-2 With regard to the application of the provisions of Article 13-3, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "each year (" in that paragraph is deemed to be replaced with "each year (in the cases listed in items (i) and (ii) (in the case listed in item (i), limited to the case where any of the requirements listed in (a) through (c) of that item is satisfied), excluding the years for which the provisions of Article 24, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, are applied; and". machine translation, not official --- ## Cites - suppl-4071-55/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-4071-55/art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第二項（開墾地等の農業所得の免税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-12/par-2 - 租税特別措置法 附則第二十二条の二第一項（住宅の取得等をした場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-22-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22-2/par-1 --- ## 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-20261007T211206-371, 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