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.
Article 175Acquisition Cost, etc. of Land Subject to a Leasehold Where a Land Leasehold Right, etc. Has Been Established
Where Article 33, paragraph (1) (Capital Gains) of the Act has applied 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, etc. prescribed in paragraph (1) of the preceding Article (hereinafter in this Article referred to as "land leasehold right, etc.") and the land on which that land leasehold right, etc. was established is transferred, for the application of Article 33, paragraph (1) of the Act, a transfer of the portion equivalent to the land subject to a leasehold prescribed in paragraph (1), item (ii) of the preceding Article pertaining to that land (hereinafter in this Article referred to as "land subject to a leasehold") is deemed to have occurred, and the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land and the amount of improvement expenses prescribed in paragraph (1) of the preceding Article, the amount equivalent to the acquisition cost deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that land leasehold right, etc.
前条第一項に規定する借地権等（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）の規定の適用があつた場合において、当該設定をした土地の譲渡があつたときは、同項の規定の適用については、当該土地に係る前条第一項第二号に規定する底地（以下この条において「底地」という。）に相当する部分の譲渡があつたものとし、当該譲渡に係る譲渡所得の金額の計算上控除する取得費は、同項に規定する土地の取得に要した金額及び改良費の額の合計額から同項の規定により当該借地権等の設定に係る譲渡所得の金額の計算上控除された取得費に相当する金額を控除した金額とする。
Where a person to whom Article 80 (Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights) has applied with regard to the establishment of a land leasehold right, etc. has repaid, in whole or in part, the portion, out of the amount of the loan received as referred to in paragraph (1) of that Article, that was added under that paragraph to the amount of consideration for that establishment, or has otherwise returned, in whole or in part, the special economic benefit prescribed in that paragraph, if that return results in an increase in the ground rent for the land pertaining to the land leasehold right, etc., the removal of a building or structure existing on that land, or any other increase in the value of the land subject to a leasehold of that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land on which that establishment was made and the amount of improvement expenses.
Article 176Acquisition Cost Related to the Sublease of a Land Leasehold Right
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.
Article 177Acquisition Cost of Land Leasehold Rights That Have Been Subleased
Where the provisions of Article 33, paragraph (1) (Capital Gains) of the Act have applied to the sublease (hereinafter in this Article referred to as "sublease") prescribed in paragraph (1) of the preceding Article of land pertaining to a land leasehold right prescribed in that paragraph (hereinafter in this Article referred to as "land leasehold right"), and a transfer of the land leasehold right pertaining to the land so subleased has taken place, for the purposes of the application of the provisions of Article 33, paragraph (1) of the Act, the acquisition cost to be deducted in calculating the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land leasehold right prescribed in paragraph (1) of the preceding Article and the amount of improvement expenses, the amount equivalent to the acquisition cost deducted pursuant to the provisions of that paragraph in calculating the amount of capital gains pertaining to that sublease.
Where a person to whom the provisions of Article 80 (Special Economic Benefits Treated as Consideration for Establishment, etc. of a Land Leasehold Right) have applied with respect to the sublease of land pertaining to a land leasehold right has repaid all or part of the amount of the loan received under paragraph (1) of that Article that was added to the amount of consideration for that sublease pursuant to the provisions of that paragraph, or has otherwise returned all or part of the special economic benefit prescribed in that paragraph, and as a result of that return there has been an increase in the value of the land leasehold right pertaining to the land so subleased, such as an increase in the royalty pertaining to that sublease or the removal of a building or structure situated on that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land leasehold right pertaining to the land so subleased and the amount of improvement expenses.
第百七十八条（生活に通常必要でない資産の災害による損失額の計算等）
Article 178Calculation, etc. of the Amount of Losses Due to Disaster to Assets Not Ordinarily Necessary in Everyday Life
The assets specified by Cabinet Order prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Act are the following assets.
法第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する政令で定めるものは、次に掲げる資産とする。
racehorses (excluding those used for a business recognized as such in light of its scale, state of profits, and other circumstances) and other movables that serve as a means of speculative acts;
競走馬（その規模、収益の状況その他の事情に照らし事業と認められるものの用に供されるものを除く。）その他射こう的行為の手段となる動産
a house that is not ordinarily used as a residence by oneself or by relatives who share a livelihood with oneself and that is owned mainly for the purpose of use for hobby, recreation, or relaxation, and other assets owned mainly for the purpose of hobby, recreation, relaxation, or appreciation (excluding the movables set out in the preceding item or the following item);
movables used for everyday life that do not fall under the provisions of Article 25 (Scope of Movables for Everyday Use That Are Exempt from Tax on Capital Gains).
生活の用に供する動産で第二十五条（譲渡所得について非課税とされる生活用動産の範囲）の規定に該当しないもの
Where, pursuant to Article 62, paragraph (1) of the Act, the amount of losses prescribed in that paragraph suffered on assets not ordinarily necessary in everyday life prescribed in that paragraph is deemed to be an amount to be deducted in calculating the amount of capital gains for the year that includes the date on which they arose and for the following year, it is as provided in the following items.
First, the amount of those losses is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) (Capital Gains) of the Act for the year that includes the date on which they arose, and where there is an amount of losses that cannot be fully deducted in calculating the amount of that income, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that year;
まず、当該損失の金額をその生じた日の属する年分の法第三十三条第三項第一号（譲渡所得）に掲げる所得の金額の計算上控除すべき金額とし、当該所得の金額の計算上控除しきれない損失の金額があるときは、これを当該年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。
where there is still an amount of losses that cannot be fully deducted under the provisions of the preceding item, it is to be an amount to be deducted in calculating the amount of the income set out in Article 33, paragraph (3), item (i) of the Act for the year following the year that includes the date on which they arose, and where there is still an amount of losses that cannot be fully deducted, it is to be an amount to be deducted in calculating the amount of the income set out in item (ii) of that paragraph for that following year.
前号の規定によりなお控除しきれない損失の金額があるときは、これをその生じた日の属する年の翌年分の法第三十三条第三項第一号に掲げる所得の金額の計算上控除すべき金額とし、なお控除しきれない損失の金額があるときは、これを当該翌年分の同項第二号に掲げる所得の金額の計算上控除すべき金額とする。
The value of an asset not ordinarily necessary in everyday life prescribed in Article 62, paragraph (1) of the Act, which serves as the basis for calculating the amount of losses suffered on that asset, is the amount set out in each of the following items for the category of assets set out in that item.
法第六十二条第一項に規定する生活に通常必要でない資産について受けた損失の金額の計算の基礎となるその資産の価額は、次の各号に掲げる資産の区分に応じ当該各号に掲げる金額とする。
Assets prescribed in Article 38, paragraph (1) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act (excluding those set out in the following item): the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (2) (Acquisition Cost of Assets Acquired on or Before December 31, 1952) of the Act) were applied;
Assets prescribed in Article 38, paragraph (2) of the Act: the amount equivalent to the amount that would be treated as the acquisition cost of the asset if the asset were deemed to have been the subject of a transfer of assets on the date on which the loss arose and the provisions of that paragraph (where the asset has been owned continuously since on or before December 31, 1952, the provisions of Article 61, paragraph (3) of the Act) were applied.
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。
略称規定第百七十五条第一項・この条の中だけ
前条第一項に規定する借地権等（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）の規定の適用があつた場合において…
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）。
略称規定第百七十五条第一項・この条の中だけ
…当該設定をした土地の譲渡があつたときは、同項の規定の適用については、当該土地に係る前条第一項第二号に規定する底地（以下この条において「底地」という。）に相当する部分の譲渡があつたものとし…
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（前条第一項第二号）。
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）。
略称規定第百七十七条第一項・この条の中だけ
前条第一項に規定する借地権（以下この条において「借地権」という。）に係る土地の同項に規定する転貸（以下この条において「転貸」という。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において…
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）。
略称規定第百七十七条第一項・この条の中だけ
前条第一項に規定する借地権（以下この条において「借地権」という。）に係る土地の同項に規定する転貸（以下この条において「転貸」という。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において…
わかりやすく言うと
借地権に係る土地を他人に転貸すること（その土地を他人に使用させる行為を含む）のことです。
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。