The net rent paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the rent paid for each business year (meaning, of the rent paid, those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the rent received for each business year (meaning, of the rent received, those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
The rent paid in the preceding paragraph means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to pay as consideration for a right of lease of land or a house (meaning a dwelling, store, factory, warehouse or other building; the same applies hereinafter in this paragraph) (including structures and ancillary facilities that serve a function integrally with them; the same applies hereinafter in this paragraph) (excluding one relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act), a superficies right, emphyteusis or any other right for the purpose of the use or profit of land or a house, the duration of which is one month or more (hereinafter in this paragraph and the following paragraph referred to as a "right of lease, etc.") (including those specified by Cabinet Order as consideration for the provision of services relating to that right of lease, etc.; the same applies in the following paragraph), in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
前項の支払賃借料とは、法人が土地又は家屋（住宅、店舗、工場、倉庫その他の建物をいう。以下この項において同じ。）（これらと一体となつて効用を果たす構築物及び附属設備を含む。以下この項において同じ。）の賃借権（法人税法第六十四条の二第三項に規定するリース取引に係るものを除く。）、地上権、永小作権その他の土地又は家屋の使用又は収益を目的とする権利で、その存続期間が一月以上であるもの（以下この項及び次項において「賃借権等」という。）の対価（当該賃借権等に係る役務の提供の対価として政令で定めるものを含む。次項において同じ。）として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払うこととされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。
The rent received in paragraph (1) means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to receive as consideration for a right of lease, etc. in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
Read this with the articles around it
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
housemachine translation
「家屋」
In Article 72-17, paragraph 2, a dwelling, shop, factory, warehouse or other building.
Defined inArticle 72-17, paragraph (2)· applies only in this paragraph
right of lease, etc.machine translation
「賃借権等」
A right of lease (賃借権) of land or a building (other than one under a lease transaction as defined in Article 64-2, paragraph 3 of the Corporation Tax Act), a superficies (地上権), a farming right (永小作権) or another right to use land or a building, lasting one month or more, whose consideration counts as rent paid (支払賃借料) in computing added value (付加価値額) for the enterprise tax (事業税).
Short name set inArticle 72-17, paragraph (2)· applies only in this paragraph and in Article 72-17, paragraph (3)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
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.