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Artificial intelligence is increasingly embedded in smart farming systems, yet explanation requirements are often treated as a single technical attribute rather than as stakeholder-dependent needs. This article develops a conceptual taxonomy of explainability requirements across agricultural decision contexts. The taxonomy approach distinguishes stakeholders by their roles, decision consequences, explanation purposes, required explanation objects, usability expectations, accountability needs, trust risks, and implementation boundaries. Farmers may require accessible, locally relevant, actionable, and uncertainty-aware explanations that preserve autonomy. Agronomists and advisors may require model logic, input relevance, data-quality information, output rationale, limitations, and evidence supporting professional validation. Regulatory stakeholders may require traceability, documentation, auditability, risk justification, and clear responsibility allocation. Platform providers, technology providers, data intermediaries, system operators, and data stewards may require lifecycle transparency, monitoring information, provenance records, version histories, and incident reconstruction. Supply-chain and sustainability actors may require interpretable provenance and decision boundaries without treating explanation as proof of quality, sustainability, or compliance. The taxonomy also identifies failures including under-explanation, over-explanation, misleading explanations, uncertainty omission, explanation overload, false confidence, provenance opacity, accountability gaps, and trust miscalibration. Its main contribution is a structured account of how explanation requirements change across stakeholders and decision settings. The taxonomy is conceptual and requires stakeholder validation, usability testing, governance assessment, and domain-specific evaluation before operational application.