第一款 事業を廃止した場合等の所得計算の特例
Subsection 1 Special Provisions on Calculating Income in the Case of Business Closure, etc.
Article 179Special Provisions on Necessary Expenses In the Event of a Business Closure
Where the amount that is to be included in necessary expenses prescribed in Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) of the Act pursuant to the provisions of that Article is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes the day of closure prescribed in that Article or for the year preceding that year, the following apply to the calculation of that amount of real property income, amount of business income, or amount of timber income.
Where the amount that is to be included in those necessary expenses is the lower of the following amounts or less, the whole of the amount that is to be included in those necessary expenses is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure:
当該必要経費に算入されるべき金額が次に掲げる金額のうちいずれか低い金額以下である場合には、当該必要経費に算入されるべき金額の全部を当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
the sum of the gross income, amount of timber income, and amount of retirement income for the year that includes that day of closure that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
当該必要経費に算入されるべき金額が生じた時の直前において確定している当該廃止した日の属する年分の総所得金額、山林所得金額及び退職所得金額の合計額
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a);
イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
Where the amount that is to be included in those necessary expenses exceeds the lower of the amounts set out in the preceding item, the portion of the amount to be included in those necessary expenses that is equivalent to that lower amount is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year that includes that day of closure, and the amount equivalent to the portion exceeding it is included in necessary expenses in calculating the amount of real property income, amount of business income, or amount of timber income for the year preceding that year, up to the lower of the following amounts:
当該必要経費に算入されるべき金額が前号に掲げる金額のうちいずれか低い金額をこえる場合には、当該必要経費に算入されるべき金額のうち、当該いずれか低い金額に相当する部分の金額については、当該廃止した日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入し、そのこえる部分の金額に相当する金額については、次に掲げる金額のうちいずれか低い金額を限度としてその年の前年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入する。
the sum of the gross income, amount of timber income, and amount of retirement income for that preceding year that were finalized immediately before the time when the amount that is to be included in those necessary expenses arose;
当該必要経費に算入されるべき金額が生じた時の直前において確定している当該前年分の総所得金額、山林所得金額及び退職所得金額の合計額
the amount of real property income, amount of business income, or amount of timber income serving as the basis for calculating the amount set out in (a).
イに掲げる金額の計算の基礎とされる不動産所得の金額、事業所得の金額又は山林所得の金額
第百八十条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）
Article 180Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible
The grounds specified by Cabinet Order prescribed in Article 64, paragraph (1) (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) of the Act are that a person who has received payment of the general retirement allowance prescribed in Article 2-3, paragraph (2) (Payment of Retirement Allowance) of the Act on National Public Officers' Retirement Allowance (Act No. 182 of 1953) has been subject to a disposition under Article 15, paragraph (1) (Return of Retirement Allowance by a Person Who Has Retired) of that Act, and other grounds similar to this.
法第六十四条第一項（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する政令で定める事由は、国家公務員退職手当法（昭和二十八年法律第百八十二号）第二条の三第二項（退職手当の支払）に規定する一般の退職手当の支払を受けた者が同法第十五条第一項（退職をした者の退職手当の返納）の規定による処分を受けたことその他これに類する事由とする。
Of the amount of revenue or gross revenue prescribed in Article 64, paragraph (1) of the Act that has become uncollectible (including that deemed to have become uncollectible pursuant to the provisions of paragraph (2) of that Article) or that is to be returned (hereinafter in this paragraph referred to as "uncollectible amount, etc."), the amount up to the lower of the following amounts is deemed not to have existed in calculating Income in Each Class prescribed in paragraph (1) of that Article.
the sum of the gross income, amount of retirement income, and amount of timber income for the year prescribed in Article 64, paragraph (1) of the Act that were finalized immediately before the time when the uncollectible amount, etc. arose;
the remainder obtained by deducting, from the amount of Income in Each Class that serves as the basis for calculating the amount set out in the preceding item and that pertains to that uncollectible amount, etc., the amount of that Income in Each Class that would be calculated if there had been no revenue or gross revenue equivalent to that uncollectible amount, etc.
第二款 資本的支出
Subsection 2 Capital Expenditure
Article 181Capital Expenditure
Where a Resident who carries on business that gives rise to real property income, business income, timber income, or miscellaneous income expends an amount on a Fixed Asset used for that business, whatever the name under which the expenditure is made, whether repair, improvement, or otherwise, and that amount falls under one of the amounts listed below (if it falls under both, the larger of the amounts), that amount is not included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that person for the year that includes the day of the expenditure:
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、修理、改良その他いずれの名義をもつてするかを問わず、その業務の用に供する固定資産について支出する金額で次に掲げる金額に該当するもの（そのいずれにも該当する場合には、いずれか多い金額）は、その者のその支出する日の属する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、必要経費に算入しない。
Of the amount expended, the amount corresponding to the portion that, by that expenditure, extends the usable period of the asset that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out;
当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測される当該資産の使用可能期間を延長させる部分に対応する金額
Of the amount expended, the amount corresponding to the portion that, by that expenditure, increases the value of the asset at the time of the expenditure that would have been expected at the time of its acquisition if ordinary management or repair of the asset were carried out.
当該支出する金額のうち、その支出により、当該資産の取得の時において当該資産につき通常の管理又は修理をするものとした場合に予測されるその支出の時における当該資産の価額を増加させる部分に対応する金額
第三款 借地権等の更新料を支払つた場合の必要経費算入
Subsection 3 Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.
第百八十二条（借地権等の更新料を支払つた場合の必要経費算入）
Article 182Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc.
Where a Resident, in renewing the term of a land leasehold right (meaning a superficies, a right of lease of land, or a right pertaining to the sublease of land pertaining to these rights) or servitude used for business that gives rise to real property income, business income, timber income, or miscellaneous income, pays consideration for the renewal (hereinafter in this Article referred to as the "renewal fee"), the amount equivalent to the amount calculated by multiplying the acquisition cost of that land leasehold right or servitude by the proportion that the amount of the renewal fee accounts for in the value of that land leasehold right or servitude at the time of the renewal is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for the year that includes the day of the renewal.
居住者が、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の用に供する借地権（地上権若しくは土地の賃借権又はこれらの権利に係る土地の転借に係る権利をいう。）又は地役権の存続期間の更新をする場合において、その更新の対価（以下この条において「更新料」という。）の支払をしたときは、当該借地権又は地役権の取得費に、その更新の時における当該借地権又は地役権の価額のうちに当該更新料の額の占める割合を乗じて計算した金額に相当する金額は、その更新のあつた日の属する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、必要経費に算入する。
The acquisition cost referred to in the preceding paragraph includes, in addition to the amount required for the acquisition of the land leasehold right or servitude referred to in that paragraph, the amounts of improvement expenses and renewal fees expended before the renewal prescribed in that paragraph, and where there is an amount that was included in necessary expenses under the provisions of that paragraph before the renewal, it is the amount obtained by deducting that amount.
第四款 資産に係る控除対象外消費税額等の必要経費算入
Subsection 4 Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets
Article 182-2
Where non-deductible consumption tax amounts, etc. pertaining to assets arise in a year in which a Resident carries on business that gives rise to real property income, business income, timber income, or miscellaneous income (hereinafter in this Article referred to as "business income, etc.") (limited to a year in which the ratio calculated as specified by Ministry of Finance Order as a ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (2) (Deduction of Consumption Tax on Purchases) of the Consumption Tax Act (Act No. 108 of 1988) is 80 percent or more), the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets that have arisen is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income (hereinafter in this Article referred to as the "amount of business income, etc.") for that year.
居住者の不動産所得、事業所得、山林所得又は雑所得（以下この条において「事業所得等」という。）を生ずべき業務を行う年（消費税法（昭和六十三年法律第百八号）第三十条第二項（仕入れに係る消費税額の控除）に規定する課税売上割合に準ずる割合として財務省令で定めるところにより計算した割合が百分の八十以上である年に限る。）において資産に係る控除対象外消費税額等が生じた場合には、その生じた資産に係る控除対象外消費税額等の合計額については、その年の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（以下この条において「事業所得等の金額」という。）の計算上、必要経費に算入する。
Where the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding a year prescribed in the preceding paragraph) fall under any of the following cases, the sum of the non-deductible consumption tax amounts, etc. pertaining to the assets falling under that case is included in necessary expenses in the calculation of the amount of business income, etc. for that year:
Where they pertain to Inventory;
棚卸資産に係るものである場合
Where they pertain to a specified taxable purchase prescribed in Article 5, paragraph (1) (Taxpayers) of the Consumption Tax Act; or
消費税法第五条第一項（納税義務者）に規定する特定課税仕入れに係るものである場合
Where the amount is less than 200,000 yen.
二十万円未満である場合
The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets that arose in a year in which a Resident carries on business that gives rise to business income, etc. (excluding the amount included in necessary expenses under the provisions of the preceding two paragraphs; hereinafter in this paragraph and the following paragraph referred to as "deferred consumption tax, etc.") is the amount equivalent to one-half of the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on.
The amount to be included in necessary expenses in the calculation of the amount of business income, etc. for that year with regard to the deferred consumption tax, etc. that arose in each of the year preceding that year and earlier years in which a Resident carried on business that gives rise to business income, etc. is the amount calculated by dividing that deferred consumption tax, etc. by 60 and multiplying the result by the number of months in the period in that year during which that business was carried on (where the amount so calculated exceeds the portion of that deferred consumption tax, etc. other than the amount already included in necessary expenses in the calculation of the amount of business income, etc. under the provisions of the preceding paragraph and this paragraph, that portion).
The non-deductible consumption tax amounts, etc. pertaining to assets referred to in paragraphs (1) through (3) means, where a Resident is subject to the application of Article 30, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in Article 19, paragraph (1) (Taxable Period) of that Act and treats the amount equivalent to the amount of consumption tax to be imposed on the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) (Definitions) of that Act made during that taxable period and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base, and the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc., separately from the consideration for the transactions pertaining to them, the sum, pertaining to the respective assets, of the amount that cannot be deducted under paragraph (1) of that Article and the amount equivalent to the local consumption tax pertaining to that amount that cannot be deducted, out of the sum of that amount of tax on taxable purchases, etc. and the amount equivalent to the local consumption tax pertaining to that amount of tax on taxable purchases, etc.
第一項から第三項までに規定する資産に係る控除対象外消費税額等とは、居住者が消費税法第十九条第一項（課税期間）に規定する課税期間につき同法第三十条第一項の規定の適用を受ける場合で、当該課税期間中に行つた同法第二条第一項第九号（定義）に規定する課税資産の譲渡等につき課されるべき消費税の額及び当該消費税の額を課税標準として課されるべき地方消費税の額に相当する金額並びに同法第三十条第二項に規定する課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額をこれらに係る取引の対価と区分して取り扱つたときにおける当該課税仕入れ等の税額及び当該課税仕入れ等の税額に係る地方消費税の額に相当する金額の合計額のうち、同条第一項の規定による控除をすることができない金額及び当該控除をすることができない金額に係る地方消費税の額に相当する金額の合計額でそれぞれの資産に係るものをいう。
The amount equivalent to the local consumption tax pertaining to the amount of tax on taxable purchases, etc. referred to in the preceding paragraph and the amount equivalent to the local consumption tax pertaining to the amount that cannot be deducted mean, respectively, the amount equivalent to the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act or the amount equivalent to the amount that cannot be deducted under Article 30, paragraph (1) of that Act, in the case calculated in accordance with the provisions of laws and regulations concerning consumption tax on the assumption that the local consumption tax is consumption tax at a rate of 2.2 percent (1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph).
前項に規定する課税仕入れ等の税額に係る地方消費税の額に相当する金額又は控除をすることができない金額に係る地方消費税の額に相当する金額とは、それぞれ地方消費税を税率が百分の二・二（当該課税仕入れ等の税額に係る消費税法第二条第一項第十二号に規定する課税仕入れが他の者から受けた同項第九号の二に規定する軽減対象課税資産の譲渡等に係るものである場合及び当該課税仕入れ等の税額に係る同項第十一号に規定する課税貨物が同項第十一号の二に規定する軽減対象課税貨物に該当するものである場合には、百分の一・七六）の消費税であると仮定して消費税に関する法令の規定の例により計算した場合における同法第三十条第二項に規定する課税仕入れ等の税額に相当する金額又は同条第一項の規定による控除をすることができない金額に相当する金額をいう。
The number of months referred to in paragraphs (3) and (4) is calculated according to the calendar, and where a fraction of less than one month arises, it is treated as one month.
In addition to what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of paragraphs (1) through (4) are specified by Ministry of Finance Order.
前三項に定めるもののほか、第一項から第四項までの規定の適用に関し必要な事項は、財務省令で定める。
A Resident who has an amount included in necessary expenses in that year with regard to the sum of the non-deductible consumption tax amounts, etc. pertaining to assets prescribed in paragraphs (1) through (3) or the deferred consumption tax, etc. prescribed in paragraph (3) or paragraph (4) must attach to the Tax Return for that year a detailed statement on the calculation of the amounts included in necessary expenses under these provisions.
居住者は、その年において第一項から第三項までに規定する資産に係る控除対象外消費税額等の合計額又は同項若しくは第四項に規定する繰延消費税額等につき必要経費に算入した金額がある場合には、その年分の確定申告書に、これらの規定により必要経費に算入される金額の計算に関する明細書を添付しなければならない。
略称規定第百八十条第二項・この項の中だけ
…回収することができないこととなつたもの（同条第二項の規定により回収することができないこととなつたものとみなされるものを含む。）又は返還すべきこととなつたもの（以下この項において「回収不能額等」という。）のうち…
わかりやすく言うと
事業所得以外の各種所得のもとになった収入金額又は総収入金額（不動産所得や山林所得を生ずべき事業から生じたものを除く）のうち、回収できなくなったもの（保証債務の履行に伴う求償権を行使できなくなった一定の金額を含む）又は政令で定める事由により返還すべきこととなったもののことです。
略称規定第百八十二条第一項・この条の中だけ
…事業所得、山林所得又は雑所得を生ずべき業務の用に供する借地権（地上権若しくは土地の賃借権又はこれらの権利に係る土地の転借に係る権利をいう。）又は地役権の存続期間の更新をする場合において、その更新の対価（以下この条において「更新料」という…
わかりやすく言うと
居住者が、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に使う借地権（地上権、土地の賃借権又はその土地の転借の権利）又は地役権の存続期間を更新するときに支払う、その更新の対価のことです。
略称規定第百八十二条の二第一項・この条の中だけ
居住者の不動産所得、事業所得、山林所得又は雑所得（以下この条において「事業所得等」という。）を生ずべき業務を行う年（消費税法（昭和六十三年法律第百八号）第三十条第二項（仕入れに係る消費税額の控除）に規定する課税売上割合に準ずる割合として財…
わかりやすく言うと
居住者の不動産所得、事業所得、山林所得又は雑所得のことです。
略称規定第百八十二条の二第一項・この条の中だけ
…その生じた資産に係る控除対象外消費税額等の合計額については、その年の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（以下この条において「事業所得等の金額」という。）の計算上、必要経費に算入する。
わかりやすく言うと
居住者のその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ことです。
略称規定第百八十二条の二第三項・この項及び第百八十二条の二第四項の中だけ
居住者の事業所得等を生ずべき業務を行う年において生じた資産に係る控除対象外消費税額等の合計額（前二項の規定により必要経費に算入される金額を除く。以下この項及び次項において「繰延消費税額等」という。）につきその年の年分の事業所得等の金額の計…
わかりやすく言うと
業務を行う年に生じた資産に係る控除対象外消費税額等（仕入れなどに係る消費税額等のうち控除できない額）の合計額から、前二項によりその年の必要経費に一度に入れる分を除いたもののことです。
賃借権
賃貸借に基づいて賃借人が持つ権利で、賃料を支払って物を使用し、そこから収益を得ることができます（民法第六百一条）。賃借人は、賃貸人の承諾を得なければ、賃借権を譲り渡したり、借りている物を転貸したりすることができません（同法第六百十二条第一項）。登記をした不動産の賃貸借は、その不動産を買った人など物権を取得した者その他の第三者に対抗（主張）することができ（同法第六百五条）、賃借権は登記することができます（不動産登記法第三条第八号）。借地借家法は、賃貸借を登記していない借り手も守っています。建物の所有を目的とする借地権は、土地の上に借地人が登記された建物を持っていれば第三者に対抗することができ（借地借家法第十条第一項）、建物の賃貸借は、建物の引渡しを受けていれば、その後にその建物について物権を取得した者に対して効力を生じます（同法第三十一条）。
民法第601条・第605条・第612条、不動産登記法第3条、借地借家法第10条・第31条を参考にAIが作成。