Article 182Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.
第百八十二条（借地権等の更新料を支払つた場合の必要経費算入）
Where a Resident, in renewing the term of a land leasehold right (meaning a superficies, a right of lease of land, or a right pertaining to the sublease of land pertaining to these rights) or servitude used for business that gives rise to real property income, business income, timber income, or miscellaneous income, pays consideration for the renewal (hereinafter in this Article referred to as the "renewal fee"), the amount equivalent to the amount calculated by multiplying the acquisition cost of that land leasehold right or servitude by the proportion that the amount of the renewal fee accounts for in the value of that land leasehold right or servitude at the time of the renewal is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for the year that includes the day of the renewal.
居住者が、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供する借地権（地上権若しくは土地の賃借権又はこれらの権利に係る土地の転借に係る権利をいう。）又は地役権の存続期間の更新をする場合において、その更新の対価（以下この条において「更新料」という。）の支払をしたときは、当該借地権又は地役権の取得費に、その更新の時における当該借地権又は地役権の価額のうちに当該更新料の額の占める割合を乗じて計算した金額に相当する金額は、その更新のあつた日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。
The acquisition cost referred to in the preceding paragraph includes, in addition to the amount required for the acquisition of the land leasehold right or servitude referred to in that paragraph, the amounts of improvement expenses and renewal fees expended before the renewal prescribed in that paragraph, and where there is an amount that was included in necessary expenses under the provisions of that paragraph before the renewal, it is the amount obtained by deducting that amount.
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renewal feemachine translation
「更新料」
In Article 182, the consideration a resident pays to renew the term of a leasehold (借地権) or easement (地役権) used in a business producing real property income, business income, timber income or miscellaneous income.
Short name set inArticle 182, paragraph (1)· applies only in this article
right of lease
賃借権
The right a lessee (賃借人) has under a lease (賃貸借): to use the leased thing and take what it yields, in return for paying rent (Civil Code, Article 601). The lessee may not transfer it, or sublet the thing, without the lessor's (賃貸人) consent (Article 612, paragraph (1)). A registered lease of land or a building can be asserted against a person who acquires a right in rem (物権) in the property, such as a buyer, and against other third parties (Article 605), and a right of lease can be registered (Real Property Registration Act, Article 3, item (viii)). The Act on Land and Building Leases also protects a tenant who has not registered the lease: a right to use land for a building (借地権) can be asserted against third parties once the tenant owns a registered building on the land (Article 10, paragraph (1)), and a building lease takes effect against anyone who later acquires a right in rem in the building once the building has been handed over (Article 31).
Written by AI using Civil Code, Arts. 601, 605, 612, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Arts. 10, 31 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.