{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"419AC1000000002","law_num":"平成十九年法律第二号","law_num_era":"Heisei","law_num_year":19,"law_num_type":"Act","law_num_num":"002","promulgation_date":"2007-02-16"},"revision_info":{"law_revision_id":"419AC1000000002_20070216_000000000000000","law_type":"Act","law_title":"平成十八年度の水田農業構造改革交付金等についての所得税及び法人税の臨時特例に関する法律","law_title_kana":"へいせいじゅうはちねんどのすいでんのうぎょうこうぞうかいかくこうふきんとうについてのしょとくぜいおよびほうじんぜいのりんじとくれいにかんするほうりつ","abbrev":"","category":"国税","updated":"2024-07-22T14:57:05+09:00","amendment_promulgate_date":"2007-02-16","amendment_enforcement_date":"2007-02-16","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":null,"amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":null,"amendment_type":"8","repeal_status":"LossOfEffectiveness","repeal_date":"2007-02-16","remain_in_force":false,"mission":"New","current_revision_status":"Repeal"},"law_full_text":{"tag":"Law","attr":{"Lang":"ja","Era":"Heisei","Year":"19","Num":"002","PromulgateMonth":"02","PromulgateDay":"16","LawType":"Act"},"children":[{"tag":"LawNum","attr":{},"children":["平成十九年法律第二号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"へいせいじゅうはちねんどのすいでんのうぎょうこうぞうかいかくこうふきんとうについてのしょとくぜいおよびほうじんぜいのりんじとくれいにかんするほうりつ","Abbrev":"","AbbrevKana":""},"children":["平成十八年度の水田農業構造改革交付金等についての所得税及び法人税の臨時特例に関する法律"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（所得税の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["個人が、地域水田農業推進協議会（水田農業構造改革交付金、麦・大豆品質向上対策費補助金、水田飼料作物生産振興事業費補助金及び畑地化推進対策費補助金（以下「水田農業構造改革交付金等」という。）を農業者に交付する事業の実施主体をいう。以下同じ。）から平成十八年度の水田農業構造改革交付金等の交付を受けた場合には、当該個人の平成十八年分の所得税については、その交付を受けた金額は、所得税法（昭和四十年法律第三十三号）第三十四条第一項に規定する一時所得に係る収入金額とみなし、かつ、その交付の基因となった農地に係る損失又は費用として財務省令で定めるものの額は、その交付を受けた金額を超える部分の金額を除き、当該一時所得に係る同条第二項の支出した金額とみなす。"]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法人税の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["農地法（昭和二十七年法律第二百二十九号）第二条第七項に規定する農業生産法人で、地域水田農業推進協議会から平成十八年度の水田農業構造改革交付金等の交付を受けたものが、その交付を受けた日の属する事業年度においてその受けた金額をもって固定資産の取得又は改良をした場合において、その固定資産につき、その取得又は改良に充てた金額の範囲内でその帳簿価額を損金経理により減額し、又は当該金額以下の金額を政令で定める方法により経理したときにおける法人税法（昭和四十年法律第三十四号）の規定の適用については、政令で定めるところにより、その減額し又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、同項の農業生産法人が、同項の水田農業構造改革交付金等の交付を受けた日の属する事業年度の翌事業年度開始の日からその交付を受けた日以後二年を経過する日までの期間内に、その受けた金額をもって固定資産の取得又は改良をした場合について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において必要な事項は、政令で定める。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"false","Type":"New"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この法律は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["平成七年度の水田営農活性化助成補助金についての所得税及び法人税の臨時特例に関する法律（平成八年法律第一号）は、廃止する。"]}]}]}]}]}]}}