The acts specified by Cabinet Order prescribed in Article 33, paragraph (1) (Capital Gains) of the Act are, among the establishment of superficies or a right of lease for the purpose of owning a building or structure (hereinafter in this Article referred to as a "land leasehold right") or of a servitude (limited to a servitude that restricts the installation of structures and that has been established for the purpose of the erection of extra-high-voltage overhead electric wires, the laying of extra-high-voltage underground electric wires or of conduits carrying high-pressure gas supplied by a gas business operator prescribed in Article 2, paragraph (12) (Definitions) of the Gas Business Act, the establishment of an airfield, the laying of suspended railways or straddle-beam railways, or the installation of training dikes, etc. (meaning training dikes that are erosion control facilities prescribed in Article 1 (Definitions) of the Erosion Control Act (Act No. 29 of 1897) and other things similar thereto specified by Ministry of Finance Order; referred to as "training dikes, etc." in item (i)), the installation of public facilities prescribed in Article 4, paragraph (14) (Definitions) of the City Planning Act (Act No. 100 of 1968), or the construction of buildings within a special urban block under Article 8, paragraph (1), item (iv) (Districts and Zones) of that Act; the same applies hereinafter in this Article) (including a sublease of land pertaining to a land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), those for which the amount received as consideration exceeds the amount equivalent to five-tenths of the amount specified in the following items for the categories of cases listed in those items.
法第三十三条第一項（譲渡所得）に規定する政令で定める行為は、建物若しくは構築物の所有を目的とする地上権若しくは賃借権（以下この条において「借地権」という。）又は地役権（特別高圧架空電線の架設、特別高圧地中電線若しくはガス事業法第二条第十二項（定義）に規定するガス事業者が供給する高圧のガスを通ずる導管の敷設、飛行場の設置、懸垂式鉄道若しくは跨座式鉄道の敷設又は砂防法（明治三十年法律第二十九号）第一条（定義）に規定する砂防設備である導流堤その他財務省令で定めるこれに類するもの（第一号において「導流堤等」という。）の設置、都市計画法（昭和四十三年法律第百号）第四条第十四項（定義）に規定する公共施設の設置若しくは同法第八条第一項第四号（地域地区）の特定街区内における建築物の建築のために設定されたもので、建造物の設置を制限するものに限る。以下この条において同じ。）の設定（借地権に係る土地の転貸その他他人に当該土地を使用させる行為を含む。以下この条において同じ。）のうち、その対価として支払を受ける金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額の十分の五に相当する金額を超えるものとする。
Where that establishment is the establishment of a land leasehold right or servitude for the purpose of owning the whole of a building or structure (excluding the case listed in item (iii)): the value of that land (for a holder of a land leasehold right, the land leasehold right; the same applies in the following item) (where that establishment is the establishment of a land leasehold right or servitude that specifies a vertical range for underground or space, or the establishment of a servitude for the purpose of installing training dikes, etc. or retarding basins prescribed in Article 6, paragraph (1), item (iii) (River Areas) of the River Act (Act No. 167 of 1964) and other similar things specified by Ministry of Finance Order, an amount equivalent to one-half of that value);
Where that establishment is the establishment of a land leasehold right for the purpose of owning a part of a building or structure: the amount calculated by multiplying the value of that land by the ratio that the floor area of the part of the building or structure pertaining to that land leasehold right occupies in the floor area of that building or structure (where the amount of that consideration is calculated, for each floor of that building or structure or other part differing in utility of use, taking into account the appropriate ratio pertaining to that differing utility, the floor area as adjusted by that ratio; the same applies hereinafter in this item);
当該設定が建物又は構築物の一部の所有を目的とする借地権の設定である場合 その土地の価額に、その建物又は構築物の床面積（当該対価の額が、当該建物又は構築物の階その他利用の効用の異なる部分ごとにその異なる効用に係る適正な割合を勘案して算定されているときは、当該割合による調整後の床面積。以下この号において同じ。）のうちに当該借地権に係る建物又は構築物の一部の床面積の占める割合を乗じて計算した金額
Where that establishment is the establishment of a land leasehold right specifying a vertical range underground for the purpose of owning the whole of a facility or structure (limited to those specified by Ministry of Finance Order among those to be installed under a project stated, as a project carried out integrally with a project that has received authorization of use pursuant to Article 16 (Requirements for Authorization of Use) of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000) (hereinafter in this item referred to as an "authorized project"), in the business plan under Article 14, paragraph (2), item (ii) (Application for Authorization of Use) of that Act pertaining to that authorized project): the amount calculated by multiplying an amount equivalent to one-half of the value of that land (for a holder of a land leasehold right, the land leasehold right) by the ratio that the distance from the depth of the shallowest part of the range in which that land leasehold right is established to that great depth (where, in the underground deeper than the range in which that land leasehold right is established but shallower than that great depth, another land leasehold right specifying a vertical range underground has already been established, the depth of the shallowest part of the range of that other land leasehold right) occupies in the distance from the ground surface to the deeper of the depths listed in the items of Article 2, paragraph (1) (Definitions) of that Act (hereinafter in this item referred to as "great depth") on that land (for a holder of a land leasehold right, the land pertaining to the land leasehold right).
当該設定が施設又は工作物（大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十六条（使用の認可の要件）の規定により使用の認可を受けた事業（以下この号において「認可事業」という。）と一体的に施行される事業として当該認可事業に係る同法第十四条第二項第二号（使用認可申請書）の事業計画書に記載されたものにより設置されるもののうち財務省令で定めるものに限る。）の全部の所有を目的とする地下について上下の範囲を定めた借地権の設定である場合 その土地（借地権者にあつては、借地権）の価額の二分の一に相当する金額に、その土地（借地権者にあつては、借地権に係る土地）における地表から同法第二条第一項各号（定義）に掲げる深さのうちいずれか深い方の深さ（以下この号において「大深度」という。）までの距離のうちに当該借地権の設定される範囲のうち最も浅い部分の深さから当該大深度（当該借地権の設定される範囲より深い地下であつて当該大深度よりも浅い地下において既に地下について上下の範囲を定めた他の借地権が設定されている場合には、当該他の借地権の範囲のうち最も浅い部分の深さ）までの距離の占める割合を乗じて計算した金額
Where land pertaining to a land leasehold right is made available for use by another person, if, due to that use, both the owner of that land and the holder of that land leasehold right come to have their use of the land restricted compared with the state of use of the land immediately before that use, the provisions of the preceding paragraph apply to those persons by deeming the sum of the amounts that those persons receive as consideration for that use to be the amount received prescribed in that paragraph.
With regard to the application of the provisions of paragraph (1), where the amount received as consideration for the establishment of a land leasehold right or servitude is equal to or less than the amount equivalent to 20 times the annual amount of the land rent received by that establishment, that establishment is presumed not to fall under the acts referred to in that paragraph.
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land leasehold rightmachine translation
「借地権」
A superficies (地上権) or a lease of land (賃借権) held for the purpose of owning a building or other structure on the land.
Short name set inArticle 79, paragraph (1)· applies only in this article
training dike, etc.machine translation
「導流堤等」
In Article 79, paragraph (1), a training dike that is an erosion control facility as defined in Article 1 of the Erosion Control Act, or a similar facility a Ministry of Finance Order (財務省令) specifies; an easement set for installing one is among those whose creation counts as a transfer when the consideration is high enough, and for it half the land's value is the benchmark.
Short name set inArticle 79, paragraph (1)· applies only in this provision
great depthmachine translation
「大深度」
In Article 79, paragraph (1), item (iii), the deeper of the depths listed in Article 2, paragraph (1) of the Act on Special Measures concerning Public Use of Deep Underground, measured from the surface of the land; it is used to work out what share of the land's value an underground leasehold set for a facility of a project approved under that Act counts as.
Short name set inArticle 79, paragraph (1), item (iii)· applies only in this item
authorized projectmachine translation
「認可事業」
A project authorized for use of deep underground space under Article 16 of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000).
Short name set inArticle 79, paragraph (1), item (iii)· applies only in this item
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.
sublease
転貸
A lessee (賃借人) letting a third party use the thing the lessee leases: subletting. A lessee may do this only with the lessor's (賃貸人) consent, and where the lessee lets a third party use the thing without it, the lessor may cancel the lease (Civil Code, Article 612). Where a thing has been sublet lawfully, the sublessee (転借人) owes duties directly to the lessor, up to what the lessee owes (Article 613, paragraph (1)). For land held in order to own a building, where the tenant wants to transfer the building to someone who would take over or sublease the land, and the landowner refuses consent although that would not put the landowner at a disadvantage, a court can, on the tenant's application, give permission in place of the landowner's consent, and may make it subject to a payment or to changed terms (Act on Land and Building Leases, Article 19, paragraph (1)). The landowner can answer by applying, within the time the court sets, to take the building and the lease, or a sublease, themselves, and the court can then order that, at a fair price and on sublease terms it sets (Article 19, paragraph (3)).
Written by AI using Civil Code, Arts. 612, 613 and Act on Land and Building Leases, Art. 19 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.