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Article 80Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights

第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの）

Where, accompanying the establishment of a land leasehold right or servitude prescribed in paragraph (1) of the preceding Article (including a sublease of land pertaining to that land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), a person receives a loan of money on terms particularly favorable compared with the terms of an ordinary loan of money (including, regardless of the name under which it is made, the delivery of money having a similar economic nature; the same applies hereinafter in this Article) or other special economic benefit, paragraphs (1) and (2) of the preceding Article apply by deeming the amount obtained by adding the benefit received through that loan of money compared with a case of receiving a loan of money on ordinary terms, and the amount of other such special economic benefit, to the amount of consideration prescribed in paragraph (1) or (2) of the preceding Article to be the amount received prescribed in those provisions.

前条第一項に規定する借地権又は地役権の設定（当該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。）をしたことに伴い、通常の場合の金銭の貸付けの条件に比し特に有利な条件による金銭の貸付け（いずれの名義をもつてするかを問わず、これと同様の経済的性質を有する金銭の交付を含む。以下この条において同じ。）その他特別の経済的な利益を受ける場合には、当該金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益その他当該特別の経済的な利益の額を前条第一項又は第二項に規定する対価の額に加算した金額をもつてこれらの規定に規定する支払を受ける金額とみなして、これらの規定を適用する。

In the case referred to in the preceding paragraph, the amount of the benefit received through the loan of money received, compared with a case of receiving a loan of money on ordinary terms, is to be the amount obtained by deducting from the amount of that loan the amount equivalent to the present value, calculated by the method of compound interest at a rate equivalent to five-tenths of the ordinary interest rate for that amount (where there is an agreement to attach interest to the amount of that loan, the rate obtained by deducting the interest rate pertaining to that interest) (where the period of receiving that loan of money is agreed to be a period markedly shorter than the duration of the right pertaining to the establishment referred to in that paragraph, and there is a clear fact sufficient to presume that the period of receiving that loan will be renewed in the future in light of an agreement to hold the land rent unchanged over a long period, the condition of buildings or structures existing on the land pertaining to that right, the terms concerning land rent, and other matters, the amount equivalent to the present value calculated by that method on the basis of the period over which that loan of money is reasonably presumed to continue, judging from the benefit received by the person granted the establishment of the land leasehold right or servitude through that establishment).

前項の場合において、その受けた金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益の額は、当該貸付けを受けた金額から、当該金額について通常の利率（当該貸付けを受けた金額につき利息を附する旨の約定がある場合には、その利息に係る利率を控除した利率）の十分の五に相当する利率による複利の方法で計算した現在価値に相当する金額（当該金銭の貸付けを受ける期間が同項の設定に係る権利の存続期間に比して著しく短い期間として約定されている場合において、長期間にわたつて地代をすえ置く旨の約定がされていることその他当該権利に係る土地の上に存する建物又は構築物の状況、地代に関する条件等に照らし、当該金銭の貸付けを受けた期間が将来更新されるものと推測するに足りる明らかな事実があるときは、借地権又は地役権の設定を受けた者が当該設定により受ける利益から判断して当該金銭の貸付けが継続されるものと合理的に推定される期間を基礎として当該方法により計算した場合の現在価値に相当する金額）を控除した金額によるものとする。

Article 81Assets Equivalent to Inventory Not Treated as the Basis of Capital Gains

第八十一条（譲渡所得の基因とされない棚卸資産に準ずる資産）

The assets specified by Cabinet Order prescribed in Article 33, paragraph (2), item (i) (Capital Gains) of the Act are the following assets:

法第三十三条第二項第一号（譲渡所得）に規定する政令で定めるものは、次に掲げる資産とする。

assets equivalent to the assets set out in the items of Article 3 (Scope of Inventory) relating to business that is to generate real property income, timber income, or miscellaneous income;

不動産所得、山林所得又は雑所得を生ずべき業務に係る第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産

Depreciable Assets that fall under Article 138, paragraph (1) (Inclusion of the Acquisition Price of Small-Value Depreciable Assets in Necessary Expenses) (excluding, among those for which the acquisition price prescribed in that paragraph is less than 100,000 yen, those that are fundamentally important in light of the nature of the person's business);

減価償却資産で第百三十八条第一項（少額の減価償却資産の取得価額の必要経費算入）の規定に該当するもの（同項に規定する取得価額が十万円未満であるもののうち、その者の業務の性質上基本的に重要なものを除く。）

Depreciable Assets to which Article 139, paragraph (1) (Inclusion of Lump-sum Depreciable Assets in Necessary Expenses) applies (excluding those that are fundamentally important in light of the nature of the person's business).

減価償却資産で第百三十九条第一項（一括償却資産の必要経費算入）の規定の適用を受けたもの（その者の業務の性質上基本的に重要なものを除く。）

Article 82Scope of Short-Term Capital Gains

第八十二条（短期譲渡所得の範囲）

The income specified by Cabinet Order prescribed in Article 33, paragraph (3), item (i) (Short-Term Capital Gains) of the Act is the following income:

法第三十三条第三項第一号（短期譲渡所得）に規定する政令で定める所得は、次に掲げる所得とする。

income from the transfer of patent rights, utility model rights, and other industrial property rights resulting from one's own research, breeder's rights resulting from one's own breeding, copyrights relating to one's own works, and mining rights relating to mineral deposits discovered through one's own exploration;

自己の研究の成果である特許権、実用新案権その他の工業所有権、自己の育成の成果である育成者権、自己の著作に係る著作権及び自己の探鉱により発見した鉱床に係る採掘権の譲渡による所得

income from the extinction of the spouse's right of residence acquired through the inheritance or bequest set out in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act, being the spouse's right of residence set out in paragraph (3), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the building that is the object of that spouse's right of residence was acquired, if that building had been transferred at the time of acquiring that spouse's right of residence);

法第六十条第一項第一号（贈与等により取得した資産の取得費等）に掲げる相続又は遺贈により取得した同条第三項第一号に掲げる配偶者居住権の消滅（当該配偶者居住権を取得した時に当該配偶者居住権の目的となつている建物を譲渡したとしたならば同条第一項の規定により当該建物を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得

income from the extinction of the right to use, based on the spouse's right of residence, the land (including rights existing on land; the same applies hereinafter in this item) used as the site of the building that is the object of that spouse's right of residence, being the right set out in Article 60, paragraph (3), item (ii) of the Act that was acquired through the inheritance or bequest set out in paragraph (1), item (i) of that Article (limited to extinction after the day on which five years have elapsed from the day that would be regarded under paragraph (1) of that Article as the day on which the land was acquired, if that land had been transferred at the time of acquiring that right).

法第六十条第一項第一号に掲げる相続又は遺贈により取得した同条第三項第二号に掲げる配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この号において同じ。）を当該配偶者居住権に基づき使用する権利の消滅（当該権利を取得した時に当該土地を譲渡したとしたならば同条第一項の規定により当該土地を取得した日とされる日以後五年を経過する日後の消滅に限る。）による所得

Subsection 7 Miscellaneous Income

第七款　雑所得

Article 82-2Annuities Treated as Public Pension or Retirement Package

第八十二条の二（公的年金等とされる年金）

The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (i) (Definition of Public Pension or Retirement Package) of the Act (including similar benefits) are the following annuities:

法第三十五条第三項第一号（公的年金等の定義）に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる年金とする。

an annuity based on the provisions of the Mariners Insurance Act prior to the amendment by the provisions of (Partial Amendment of the Mariners Insurance Act) of the ;

（船員保険法の一部改正）の規定による改正前の船員保険法の規定に基づく年金

an annuity paid by a mutual aid association prescribed in Article 28 (Members of Designated Mutual Aid Associations) of the Supplementary Provisions of the Employees' Pension Insurance Act;

厚生年金保険法附則第二十八条（指定共済組合の組合員）に規定する共済組合が支給する年金

an annuity based on the provisions of (Special Provisions for Persons with Periods Covered by Additional Costs, etc.) or ;

（追加費用対象期間を有する者の特例等）又は（追加費用対象期間を有する者の特例等）の規定に基づく年金

an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前国共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされるの改正前国共済法の規定に基づく年金

an annuity based on the provisions of the pre-amendment National Public Officers Mutual Aid Association Act referred to in (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前国共済法による給付等）の規定によりなおその効力を有するものとされるの改正前国共済法の規定に基づく年金

an annuity based on the provisions of or (Succession to the Rights and Obligations of the Former Army Mutual Aid Association and Mutual Aid Society), (Payment of Annuities Relating to Overseas Mutual Aid Associations), or ;

若しくは（旧陸軍共済組合及び共済協会の権利義務の承継）、（外地関係共済組合に係る年金の支給）又は（旧共済組合員に対する年金の支給）の規定に基づく年金

an annuity based on the Supplementary Provisions of the ;

の規定に基づく年金

an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前地共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされるの改正前地共済法の規定に基づく年金

an annuity based on the provisions of the pre-amendment Local Public Officers, etc. Mutual Aid Association Act referred to in (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前地共済法による給付等）の規定によりなおその効力を有するものとされるの改正前地共済法の規定に基づく年金

an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in (Transitional Measures for the Amount of Occupational Addition under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前私学共済法による職域加算額の経過措置）の規定によりなおその効力を有するものとされるの改正前私学共済法の規定に基づく年金

an annuity based on the provisions of the pre-amendment Private School Personnel Mutual Aid Association Act referred to in (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act that remain in force pursuant to the provisions of ;

（改正前私学共済法による給付）の規定によりなおその効力を有するものとされるの改正前私学共済法の規定に基づく年金

an annuity based on the provisions of the prior to the abolition by the provisions of (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations;

厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を（農林漁業団体職員共済組合法等の廃止）の規定による廃止前のの規定に基づく年金

an annuity based on the provisions of Chapter IX (Employees' Pension Funds and the Pension Fund Association) of the former Employees' Pension Insurance Act.

旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく年金

The annuities specified by Cabinet Order prescribed in Article 35, paragraph (3), item (iii) of the Act (including similar benefits) are the following benefits:

法第三十五条第三項第三号に規定する政令で定める年金（これに類する給付を含む。）は、次に掲げる給付とする。

annuities paid under the systems prescribed in Article 72, paragraph (3), item (i) or (ix) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) (including similar benefits);

第七十二条第三項第一号又は第九号（退職手当等とみなす一時金）に規定する制度に基づいて支給される年金（これに類する給付を含む。）

installment retirement allowances paid by the method of installment payments prescribed in Article 12, paragraph (1) (Installment Payment of Retirement Allowances, etc.) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, as prescribed in paragraph (5) of that Article;

中小企業退職金共済法第十二条第一項（退職金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割退職金

installment mutual aid benefits paid, under a small enterprise mutual aid contract prescribed in Article 72, paragraph (3), item (iii), (a), by the method of installment payments prescribed in Article 9-3, paragraph (1) (Installment Payment of Mutual Aid Benefits, etc.) of the Small Enterprise Mutual Relief Projects Act, as prescribed in paragraph (5) of that Article;

第七十二条第三項第三号イに規定する小規模企業共済契約に基づいて小規模企業共済法第九条の三第一項（共済金の分割支給等）に規定する分割払の方法により支給される同条第五項に規定する分割共済金

a retirement pension received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act (where, out of the contributions or insurance premiums paid in under that contract, there is an amount borne by the person who performed the service that gave rise to the payment of that retirement pension, limited to the part equivalent to the amount obtained by deducting, from the amount of that retirement pension paid in that year, the amount calculated by multiplying the amount of that retirement pension (excluding the part equivalent to the amount of surplus distributed under that contract on or after the day on which payment of that annuity commenced) by the ratio calculated for that retirement pension in accordance with the provisions of paragraph (1) of the following Article);

法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける退職年金（当該契約に基づいて払い込まれた掛金又は保険料のうちにその退職年金が支給される基因となつた勤務をした者の負担した金額がある場合には、その年において支給される当該退職年金の額から当該退職年金の額（その年金の支給開始の日以後に当該契約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該退職年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）

An annuity paid pursuant to the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (limited, where the contributions made under the plan rules prescribed in that item include an amount borne by a member prescribed in (including a person who was a member prescribed in ) to whom that annuity is paid, to the portion equivalent to the amount obtained by deducting, from the amount of that annuity paid in that year, the amount calculated by multiplying the amount of that annuity (excluding the amount of the portion equivalent to the amount of surplus distributed under those plan rules on or after the day on which payment of that annuity starts) by the ratio calculated in accordance with the provisions of paragraph (1) of the following Article);

第七十二条第三項第五号イからハまでに掲げる規定に基づいて支給を受ける年金（同号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される（加入者）に規定する加入者（に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年において支給される当該年金の額から当該年金の額（その年金の支給開始の日以後に当該規約に基づいて分配を受ける剰余金の額に相当する部分の金額を除く。）に当該年金に係る次条第一項の規定に準じて計算した割合を乗じて計算した金額を控除した金額に相当する部分に限る。）

An annuity paid as the old-age benefit listed in Article 28, item (i) (Types of Benefits) of the Defined Contribution Pension Act (including as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) under the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of that Act or the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act.

確定拠出年金法第四条第三項（承認の基準等）に規定する企業型年金規約又は同法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第二十八条第一号（給付の種類）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）に掲げる老齢給付金として支給される年金

The benefits listed in item (i) of the preceding paragraph are not to include the benefits listed in the items of Article 76, paragraph (1) (Lump-Sum Payments Based on Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed to Constitute Severance Pay or Other Such Compensation) (limited to those that fall under annuities), and the retirement pension listed in item (iv) of the preceding paragraph is not to include the benefits listed in the items of Article 76, paragraph (2) (limited to those that fall under retirement pension).

前項第一号に掲げる給付は、第七十六条第一項各号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付（年金に該当するものに限る。）を含まないものとし、前項第四号に掲げる退職年金は、第七十六条第二項各号に掲げる給付（退職年金に該当するものに限る。）を含まないものとする。

The amount paid as the benefits prescribed in the preceding paragraph is to be the revenue pertaining to miscellaneous income other than the miscellaneous income pertaining to a public pension or retirement package prescribed in Article 35, paragraph (3) of the Act.

前項に規定する給付として支給される金額は、法第三十五条第三項に規定する公的年金等に係る雑所得以外の雑所得に係る収入金額とする。

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