第九十一条（総収入金額に算入されない条件付国庫補助金等の額の計算等）
Article 91Calculation, etc. of the Amount of Conditional Government Subsidies and Their Equivalent Not Included in Gross Revenue
The amount specified by Cabinet Order prescribed in Article 43, paragraph (2) (Exclusion of Conditional Government Subsidies and Their Equivalent from Gross Revenue) of the Act is the amount specified in each of the following items for the category of cases set out in that item.
法第四十三条第二項（条件付国庫補助金等の総収入金額不算入）に規定する政令で定める金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the acquisition of a Depreciable Asset: the amount calculated by multiplying the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph, by the ratio that the amount set out in (b) bears to the amount set out in (a):
the amount required for the acquisition of that Depreciable Asset;
当該減価償却資産の取得に要した金額
the amount obtained by deducting, from the amount required for the acquisition of that Depreciable Asset, the cumulative amount of the depreciation allowance calculated on the basis of that amount, in accordance with the provisions of Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Act, for the period from the date of its acquisition to the date on which return of that government subsidy or its equivalent ceased to be required;
当該減価償却資産の取得に要した金額から、当該金額を基礎としてその取得の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定に準じて計算した償却費の額の累積額を控除した金額
In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the improvement of a Depreciable Asset: the amount calculated by multiplying the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph, by the ratio that the amount set out in (b) bears to the amount set out in (a):
the amount required for the improvement of that Depreciable Asset;
当該減価償却資産の改良に要した金額
the amount obtained by deducting, from the amount required for the improvement of that Depreciable Asset, the cumulative amount of the depreciation allowance calculated on the basis of that amount, in accordance with the provisions of Article 49, paragraph (1) of the Act, for the period from the date of its improvement to the date on which return of that government subsidy or its equivalent ceased to be required;
当該減価償却資産の改良に要した金額から、当該金額を基礎としてその改良の日から当該国庫補助金等の返還を要しないこととなつた日までの期間に係る法第四十九条第一項の規定に準じて計算した償却費の額の累積額を控除した金額
In the case where the government subsidy or its equivalent prescribed in Article 43, paragraph (2) of the Act is applied to the acquisition or improvement of a Fixed Asset other than a Depreciable Asset, or to the acquisition of timberland: the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in that paragraph.
With regard to the calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Act that is to be made for a Fixed Asset acquired or improved by means of the government subsidy or its equivalent prescribed in Article 43, paragraph (1) of the Act, and the calculation of the amount of business income, amount of timber income, amount of capital gains, or amount of miscellaneous income in the case where there has been a transfer of that Fixed Asset, that Fixed Asset is deemed to have been acquired or improved at the amount obtained by deducting, from the amount required for its acquisition or the amount equivalent to the amount of improvement expenses, the amount equivalent to the portion of the amount of that government subsidy or its equivalent for which it has been finalized that return is not required, as prescribed in Article 43, paragraph (2) of the Act, and the amount equivalent to the amount obtained by deducting the amount specified in item (i) or (ii) of the preceding paragraph from the amount equivalent to that finalized portion is deemed not to have been included in necessary expenses in calculating the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for each year as that depreciation allowance for the period prescribed in item (i), (b) or item (ii), (b) of that paragraph.
法第四十三条第一項に規定する国庫補助金等により取得し、又は改良した固定資産について行うべき法第四十九条第一項に規定する償却費の計算及びその固定資産の譲渡があつた場合における事業所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額の計算については、当該固定資産は、その取得に要した金額又は改良費の額に相当する金額から当該国庫補助金等の額のうち法第四十三条第二項に規定する返還を要しないことが確定した部分に相当する金額を控除した金額をもつて取得し、又は改良したものとみなし、当該確定した部分に相当する金額から前項第一号又は第二号に定める金額を控除した金額に相当する金額は、同項第一号ロ又は第二号ロに規定する期間に係る当該償却費として各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入されなかつたものとみなす。
Article 92Acts Not Included in Relocation, Reconstruction, or Removal
The act specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act is an act pertaining to the expenditure prescribed in Article 181 (Capital Expenditure).
Article 93Unavoidable Grounds Similar to Expropriation
The unavoidable grounds specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act are expropriation, purchase, replotting disposition, conversion of rights, acquisition, or extinguishment of rights prescribed in the items of Article 33, paragraph (1) (Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.) of the Act on Special Measures Concerning Taxation, use based on the provisions of the Expropriation of Land Act, etc. prescribed in paragraph (4), item (i) of that Article, demolition or removal of assets prescribed in item (ii) of that paragraph based on the grounds prescribed in that item, or disposal of assets prescribed in item (iii) of that paragraph based on the grounds prescribed in that item, or termination of a lease or extinguishment of a spouse's right of residence under the provisions of Article 15-2, paragraph (2) (Request for Termination of Lease) of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002) (including the case where applied mutatis mutandis in Article 15-4, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), Article 122, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 124, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), or Article 163-15, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 163-17, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act).
法第四十四条（移転等の支出に充てるための交付金の総収入金額不算入）に規定する政令で定めるやむを得ない事由は、租税特別措置法第三十三条第一項各号（収用等に伴い代替資産を取得した場合の課税の特例）に規定する収用、買取り、換地処分、権利変換、買収若しくは権利の消滅、同条第四項第一号に規定する土地収用法等の規定に基づく使用、同項第二号に規定する事由に基づく同号に規定する資産の取壊し若しくは除去若しくは同項第三号に規定する事由に基づく同号に規定する資産の除却又はマンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項（賃貸借の終了請求）（同法第十五条の四第一項（配偶者居住権の消滅請求）において準用する場合を含む。）、第百二十二条第二項（賃貸借の終了請求）（同法第百二十四条第一項（配偶者居住権の消滅請求）において準用する場合を含む。）若しくは第百六十三条の十五第二項（賃貸借の終了請求）（同法第百六十三条の十七第一項（配偶者居住権の消滅請求）において準用する場合を含む。）の規定による賃貸借の終了若しくは配偶者居住権の消滅とする。
第九十三条の二（減額された外国所得税額のうち総収入金額に算入しないもの）
Article 93-2Reduced Foreign Income Taxes Not Included in Gross Revenue
The amount specified by Cabinet Order prescribed in Article 44-3 (Exclusion of Reduced Foreign Income Taxes from Gross Revenue) of the Act is the amount equivalent to the portion of the amount by which the amount of foreign income tax prescribed in that Article is reduced that is to be applied, in the year that includes the date on which it is reduced, to the deduction from the credit-eligible foreign income tax to be paid prescribed in Article 226, paragraph (1) (Special Provisions Where Foreign Income Tax Is Reduced) under the provisions of that paragraph, or to the deduction from the amount exceeding the credit limit prescribed in paragraph (3) of that Article under the provisions of that paragraph.
法第四十四条の三（減額された外国所得税額の総収入金額不算入等）に規定する政令で定める金額は、同条に規定する外国所得税の額が減額された金額のうちその減額されることとなつた日の属する年において第二百二十六条第一項（外国所得税が減額された場合の特例）の規定による同項に規定する納付控除対象外国所得税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額とする。
Article 94Insurance Proceeds or Similar Benefits Treated as Revenue from Business Income
The following amounts received by a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income, which are in the nature of a substitute for the revenue pertaining to such income that would arise from the performance of those operations, are to be treated as revenue pertaining to such income.
不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう居住者が受ける次に掲げるもので、その業務の遂行により生ずべきこれらの所得に係る収入金額に代わる性質を有するものは、これらの所得に係る収入金額とする。
Insurance proceeds, monetary damages, condolence payments, or other similar payments acquired by reason of having sustained a loss in respect of inventory assets pertaining to those operations (including assets set out in the items of Article 81 (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains)), timberland, industrial property rights or other rights relating to technology, production methods using special technology or things equivalent thereto, or copyrights (including publication rights, neighboring rights, and other things equivalent thereto) (for those acquired by reason of having sustained a loss in timberland that falls under Article 51, paragraph (3) (Inclusion of Timber Losses in Necessary Expenses) of the Act, limited to the portion equivalent to the amount by which it exceeds the amount of losses, where it does exceed it);
Compensation or other similar payments acquired as compensation for the profits of those operations by reason of suspension, conversion, or discontinuance of all or part of those operations, or for other reasons.
当該業務の全部又は一部の休止、転換又は廃止その他の事由により当該業務の収益の補償として取得する補償金その他これに類するもの
Consideration for an act prescribed in Article 79, paragraph (1) (Acts Deemed Transfers of Assets) that falls under the provisions of that paragraph, which is not included in revenue from capital gains pursuant to Article 33, paragraph (2), item (i) (Capital Gains) of the Act, is to be treated as revenue pertaining to business income or miscellaneous income, and the amount calculated for that consideration in accordance with the provisions of Articles 174 through 177 (Acquisition Cost, etc. in Capital Gains Where a Land Leasehold Right Is Established) is to be included in necessary expenses pertaining to that business income or miscellaneous income.
第七十九条第一項（資産の譲渡とみなされる行為）の規定に該当する同項の行為に係る対価で法第三十三条第二項第一号（譲渡所得）の規定により譲渡所得の収入金額に含まれないものは、事業所得又は雑所得に係る収入金額とし、当該対価につき第百七十四条から第百七十七条まで（借地権の設定をした場合の譲渡所得に係る取得費等）の規定に準じて計算した金額は、当該事業所得又は雑所得に係る必要経費に算入する。
Article 95Compensation, etc. Treated as Revenue from Capital Gains
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。
略称規定第二百二十六条第一項・この規定及び第二百二十六条第三項の中だけ
…当該居住者のその減額されることとなつた日の属する年（以下この条において「減額に係る年」という。）については、当該減額に係る年において当該居住者が納付することとなる控除対象外国所得税の額（第三項において「納付控除対象外国所得税額」という。…
わかりやすく言うと
外国税額控除を受けた年の翌年以後七年内に外国所得税の額が減額された場合に、その減額された日の属する年に居住者が納付することとなる控除対象外国所得税の額のことです。
略称規定第二百二十六条第三項・この項の中だけ
第一項の場合において、減額に係る年の納付控除対象外国所得税額がないとき、又は当該納付控除対象外国所得税額が前項に規定する減額控除対象外国所得税額（以下この項において「減額控除対象外国所得税額」という。）に満たないときは…
わかりやすく言うと
その年に納付する控除対象外国所得税の額が国税と地方税の控除限度額の合計額を超えた部分の金額（第二百二十四条第六項）で、減額に係る年の前年以前三年内の各年のもののうち、規定によりないものとみなされた部分を除いたもののことです。
損害賠償
他人に生じさせた損害を償うことです。債務者が債務の本旨に従った履行をしないときや履行ができないときは、債権者はこれによって生じた損害の賠償を請求でき（民法第四百十五条第一項。契約その他の債務の発生原因や取引上の社会通念に照らして債務者の責めに帰することができない事由によるときを除きます）、故意又は過失によって他人の権利や法律上保護される利益を侵害した者は、これによって生じた損害を賠償する責任を負います（同法第七百九条）。損害賠償は、特に取り決めがなければ金銭で支払い（同法第四百十七条・第七百二十二条第一項）、契約の当事者は債務不履行のときの賠償額をあらかじめ定めることができ、違約金は賠償額の予定と推定されます（同法第四百二十条第一項・第三項）。消費者契約法は、契約の解除に伴う損害賠償の額の予定や違約金のうち、これらを合わせた額が、条項で定めた解除の事由や時期などの区分ごとに、同種の消費者契約の解除に伴いその事業者に生ずべき平均的な損害の額を超える部分を無効としています（消費者契約法第九条第一項第一号）。
民法第415条・第417条・第420条・第709条・第722条、消費者契約法第9条を参考にAIが作成。
賃貸借
当事者の一方（賃貸人）がある物を相手方に使用・収益させることを約束し、相手方（賃借人）がその賃料を支払い、契約が終わったときに物を返すことを約束する契約です（民法第六百一条）。借りている物の全部が滅失するなどして使えなくなったときは終了し（同法第六百十六条の二）、解除したときは、その解除は将来に向かってのみ効力を生じます（同法第六百二十条）。建物の所有を目的とする土地の賃貸借と建物の賃貸借については、借地借家法が存続期間、更新、効力などの特別の定めを置いています（借地借家法第一条）。
民法第601条・第616条の2・第620条、借地借家法第1条を参考にAIが作成。