# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（法人の農業経営基盤強化準備金に関する経過措置） — address `suppl-5041-4/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46 - 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. --- ### 第四十六条（法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations caption: machine translation, not official suppl-5041-4/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46 **第一項** 新租税特別措置法第六十一条の二第一項に規定する認定農地所有適格法人に該当する法人で基盤強化法等改正法附則第十一条第二項に規定する協議の結果において、市町村が適切と認める区域における農業において中心的な役割を果たすことが見込まれる農業者とされたものは、基盤強化法等改正法附則第五条第一項に規定する二年を経過する日までの間は、新租税特別措置法第六十一条の二第一項に規定する財務省令で定めるものとみなして、同条の規定を適用する。 suppl-5041-4/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46/par-1 A corporation that falls under the category of certified qualified farmland-owning corporations prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and that, as a result of the consultation prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act, has been identified as a farmer expected to play a central role in agriculture in the area that the municipality finds appropriate, is deemed, until the day on which the two years prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act elapse, to be a corporation specified by Order of the Ministry of Finance as prescribed in Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official --- ## Cites - suppl-5041-4/art-46/par-1: 新租税特別措置法第六十一条の二第一項 → 租税特別措置法 第六十一条の二第一項 (Article 61-2, paragraph (1)), art-61-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-1 - suppl-5041-4/art-46/par-1: 同条 → 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 ## 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十一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11/sub-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-20261007T211206-638, 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