The consideration specified by Cabinet Order prescribed in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act is to be the consideration for the transfer of land, etc. (meaning land or rights existing on land, or buildings and their associated facilities or structures, located in Japan; hereinafter the same applies in this Article) (excluding one the amount of which exceeds 100 million yen), which is paid by an individual who has received the land, etc. for the purpose of using it as the individual's own residence or the relative's residence.
法第百六十一条第一項第五号（国内源泉所得）に規定する政令で定める対価は、土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価（その金額が一億円を超えるものを除く。）で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。
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land, etc.machine translation
「土地等」
In Article 281-3, land, a right existing on land, a building with its attached equipment, or a structure located in Japan; the Article sets out which consideration for selling one — up to 100 million yen, paid by an individual who buys it as a home for themselves or a relative — is the consideration Article 161, paragraph (1), item (v) of the Income Tax Act refers to.
Defined inArticle 281-3, paragraph (1)· applies only in this article