The amount of compensation or any similar payment received in a lump sum for the extinction of an asset that is to give rise to capital gains, accompanying the extinction of that asset (excluding a decline in value resulting from the creation of a land leasehold right or other real right over that asset or the coming into existence of a claim) based on a contract (including an administrative disposition or other act that is recognized by laws and regulations as having an effect in place of a contract where no contract is formed) or through the carrying out of a business accompanied by the extinction of assets (including a decrease in value; the same applies hereinafter in this Article) that is carried out on the promise of compensation for that extinction, is to be revenue pertaining to capital gains.
契約（契約が成立しない場合に法令によりこれに代わる効果を認められる行政処分その他の行為を含む。）に基づき、又は資産の消滅（価値の減少を含む。以下この条において同じ。）を伴う事業でその消滅に対する補償を約して行なうものの遂行により譲渡所得の基因となるべき資産が消滅をしたこと（借地権の設定その他当該資産について物権を設定し又は債権が成立することにより価値が減少したことを除く。）に伴い、その消滅につき一時に受ける補償金その他これに類するものの額は、譲渡所得に係る収入金額とする。
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