Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the sublease (including an act of causing another person to use that land; the same applies hereinafter in this Article) of land pertaining to a land leasehold right prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right"), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that sublease is the amount calculated by multiplying the sum of the amount required for the acquisition of the land leasehold right pertaining to the land subleased 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 sublease of the land pertaining to that land leasehold right; and
当該借地権に係る土地の転貸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, immediately after that sublease, of the land leasehold right pertaining to the land subleased (where the land pertaining to that sublease is used solely for the use for which the sublease was made, the value of that land leasehold right is unclear, and there is ground rent paid by reason of that sublease that is delivered to the holder of that land leasehold right, the amount equivalent to 20 times the annual amount of the ground rent delivered to that person).
Where the preceding paragraph applies, if the right pertaining to a previous sublease of land has presently been extinguished, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to that previous sublease, then, except where consideration was paid for the extinguishment of the right pertaining to that previous sublease, the acquisition cost prescribed in that paragraph 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 referred to in that paragraph.
Where paragraph (1) applies, if the land leasehold right pertaining to the subleased land prescribed in that paragraph 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 leasehold right is the amount equivalent to the sum of the amount calculated for that land leasehold right under Article 172, paragraph (1) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953.
略称規定第百七十六条第一項・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（以下この条において「借地権」という。）に係る土地の転貸（当該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）の規定の適用がある…
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又は賃借権のことです（第七十九条第一項）。
転貸
賃借人が、借りている物を第三者に使用・収益させることです。賃借人は、賃貸人の承諾を得なければ転貸することができず、これに反して第三者に使用・収益させたときは、賃貸人は契約を解除することができます（民法第六百十二条）。適法に転貸されたときは、転借人は、賃借人の債務の範囲を限度として、賃貸人に対して直接に義務を負います（同法第六百十三条第一項）。建物の所有を目的とする土地の賃借権については、借地人がその土地の上の建物を第三者に譲り渡そうとする場合に、その第三者が賃借権を引き継いだり転借したりしても地主（借地権設定者）に不利となるおそれがないのに地主が承諾しないときは、裁判所が、借地人の申立てにより、承諾に代わる許可を与えることができます。その際、借地の条件の変更を命じたり、許可を金銭の支払に係らせたりすることもできます（借地借家法第十九条第一項）。この申立てがあったときは、地主が裁判所の定める期間内に、自分が建物と賃借権の譲渡や転貸を受けたいと申し立てることができ、その場合、裁判所は相当の対価と転貸の条件を定めて、これを命ずることができます（同条第三項）。
民法第612条・第613条、借地借家法第19条を参考にAIが作成。