第百七十四条（借地権等の設定をした場合の譲渡所得に係る取得費）
Article 174Acquisition Cost Related to Capital Gains in the Case of the Establishment of a Land Leasehold Right, etc.
Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the establishment (including an act of causing another person to use the land pertaining to a land leasehold right; the same applies hereinafter in this Article) of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right, etc."), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that establishment is the amount calculated by multiplying the sum of the amount required for the acquisition of the land on which that land leasehold right, etc. was established and the amount of improvement expenses by the proportion that the amount listed in item (i) accounts for in the amount listed in item (ii).
The amount received as consideration for the establishment of that land leasehold right, etc.; and
その借地権等の設定の対価として支払を受ける金額
The sum of the amount listed in the preceding item and the value as land subject to a leasehold (meaning the land on which that land leasehold right, etc. has been established; hereinafter in this Article referred to as "land subject to a leasehold") (where that land is used solely for the use for which the land leasehold right, etc. was established, the value as land subject to a leasehold is unclear, and there is ground rent received by reason of the establishment of that land leasehold right, etc., the amount equivalent to 20 times the annual amount of that ground rent).
Where a land leasehold right, etc. has been further established in favor of another person on land on which a land leasehold right, etc. has been established, if there is an amount treated as acquisition cost under the preceding paragraph for the earlier establishment of the land leasehold right, etc., then for the application of that paragraph to the establishment of the land leasehold right, etc. in favor of that other person, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount obtained by deducting the amount treated as acquisition cost from the amount equivalent to that sum.
Where paragraph (1) applies, if no land leasehold right, etc. is currently established on land on which a land leasehold right, etc. was previously established, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that earlier land leasehold right, etc., then, except where consideration was paid for the extinguishment of that earlier land leasehold right, etc. (including the right pertaining to the use referred to in that paragraph; the same applies hereinafter in this paragraph), the acquisition cost prescribed in paragraph (1) is the amount obtained by deducting the amount equivalent to the deducted acquisition cost from the amount calculated under that paragraph for the land leasehold right, etc. referred to in that paragraph.
Where paragraph (1) applies, if the land pertaining to the establishment of that land leasehold right, etc. has been continuously owned since on or before December 31, 1952, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount equivalent to the sum of the amount calculated for that land under Article 172, paragraphs (1) and (2) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953.
略称規定第百七十四条第一項・この条の中だけ
第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権又は地役権（以下この条において「借地権等」という。）の設定（借地権に係る土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の…
わかりやすく言うと
建物や構築物の所有を目的とする地上権・賃借権（借地権）と、特別高圧架空電線の架設や飛行場の設置などのために設定され、建造物の設置を制限する地役権のことです（第七十九条第一項）。
略称規定第百七十四条第一項第二号・この条の中だけ
前号に掲げる金額とその借地権等の設定をされている土地（以下この条において「底地」という。）としての価額（当該土地が借地権等の設定の目的である用途にのみ使用される場合において、当該底地としての価額が明らかでなく、かつ、その借地権等の設定によ…
わかりやすく言うと
建物や構築物の所有を目的とする地上権や賃借権（借地権）又は一定の地役権が設定されている土地のことです。