# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十二条 (Supplementary Provisions, Article 122) - 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: 第百二十二条 (Supplementary Provisions, Article 122)（認定農地所有適格法人の課税の特例に関する経過措置） — address `suppl-5021-8/art-122` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-122 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122 - 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. --- ### 第百二十二条（認定農地所有適格法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Certified Qualified Farmland-Owning Corporations caption: machine translation, not official suppl-5021-8/art-122 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122 **第一項** 四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第二項に規定する法人には四年旧措置法第六十八条の六十四第一項の規定の適用を受けたものを含むものとし、四年新措置法第六十一条の二第二項及び第六十一条の三第一項第一号イに規定する農業経営基盤強化準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金の金額を含むものとし、四年新措置法第六十一条の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第三項の規定により益金の額に算入された金額を含むものとし、四年新措置法第六十一条の二第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の六十四第二項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-122/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122/par-1 With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for strengthening the farm management base prescribed in Article 61-2, paragraph (2) and Article 61-3, paragraph (1), item (i), (a) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 61-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第二項** 四年新措置法第六十一条の二及び第六十一条の三の規定の適用については、四年新措置法第六十一条の二第三項、第四項及び第六項並びに第六十一条の三第一項の農業経営基盤強化準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の六十四第一項の農業経営基盤強化準備金を含むものとする。 suppl-5021-8/art-122/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-122/par-2 With regard to the application of the provisions of Articles 61-2 and 61-3 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for strengthening the farm management base referred to in Article 61-2, paragraphs (3), (4), and (6) and Article 61-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for strengthening the farm management base under Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official --- ## Cites - suppl-5021-8/art-122/par-1: 四年新措置法第六十一条の二第二項 → 租税特別措置法 第六十一条の二第二項 (Article 61-2, paragraph (2)), art-61-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-2 - suppl-5021-8/art-122/par-1: 四年新措置法第六十一条の二 → 租税特別措置法 第六十一条の二 (Article 61-2), art-61-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2 · https://japanlaw.org/l/332AC0000000026/art-61-2 - suppl-5021-8/art-122/par-1: 第六十一条の三 → 租税特別措置法 第六十一条の三 (Article 61-3), art-61-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-3 · https://japanlaw.org/l/332AC0000000026/art-61-3 - suppl-5021-8/art-122/par-1: 四年新措置法第六十一条の二第三項 → 租税特別措置法 第六十一条の二第三項 (Article 61-2, paragraph (3)), art-61-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3 - suppl-5021-8/art-122/par-1: 第六十一条の三第一項第一号 → 租税特別措置法 第六十一条の三第一項第一号 (Article 61-3, paragraph (1), item (i)), art-61-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1/item-1 - suppl-5021-8/art-122/par-2: 第六十一条の三第一項 → 租税特別措置法 第六十一条の三第一項 (Article 61-3, paragraph (1)), art-61-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-3/par-1 - suppl-5021-8/art-122/par-2: 四年新措置法第六十一条の二 → 租税特別措置法 第六十一条の二 (Article 61-2), art-61-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2 · https://japanlaw.org/l/332AC0000000026/art-61-2 - suppl-5021-8/art-122/par-2: 第六項 → 租税特別措置法 第六十一条の二第六項 (Article 61-2, paragraph (6)), art-61-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-6 - suppl-5021-8/art-122/par-2: 第六十一条の三 → 租税特別措置法 第六十一条の三 (Article 61-3), art-61-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-3 · https://japanlaw.org/l/332AC0000000026/art-61-3 - suppl-5021-8/art-122/par-2: 第四項 → 租税特別措置法 第六十一条の二第四項 (Article 61-2, paragraph (4)), art-61-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4 - suppl-5021-8/art-122/par-2: 四年新措置法第六十一条の二第三項 → 租税特別措置法 第六十一条の二第三項 (Article 61-2, paragraph (3)), art-61-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 --- ## 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-20261007T211206-622, 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