In the case where a domestic corporation has leased the assets that are the subject matter of a rental transaction through a lease of assets other than a lease transaction prescribed in Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions) (hereinafter referred to as a "rental transaction" in this paragraph), if there is an amount that the domestic corporation is to pay under the contract for the rental transaction in each business year on or after the business year in which it concluded the contract (including the amount of expenses required for leasing the assets or the amount of expenses directly required for using the assets for business, and excluding any amount falling under the following amounts), the portion of the amount to be paid for which the obligation has been determined in each such business year is included in deductible expenses, when calculating the amount of income for each such business year:
内国法人が資産の賃貸借で第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引以外のもの（以下この項において「賃貸借取引」という。）によりその賃貸借取引の目的となる資産の賃借を行つた場合において、その賃貸借取引に係る契約をした事業年度以後の各事業年度においてその契約に基づき当該内国法人が支払うこととされている金額（その資産の賃借のために要する費用の額又はその資産を事業の用に供するために直接要する費用の額を含むものとし、次に掲げる額に該当するものを除く。）があるときは、その支払うこととされている金額のうち当該各事業年度において債務の確定した部分の金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。
the amount of cost listed in Article 22, paragraph (3), item (i) (General Rules for Calculation of the Amount of Income for Each Business Year); and
第二十二条第三項第一号（各事業年度の所得の金額の計算の通則）に掲げる原価の額
the amount of expenses to be treated as the amount required for the acquisition of Fixed Assets and the amount of expenses that become deferred assets.
Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用に関し必要な事項は、政令で定める。