山林所得とは、山林の伐採又は譲渡による所得をいう。
Timber income means income arising from the felling of trees in forested land or a transfer of forested land.
山林をその取得の日以後五年以内に伐採し又は譲渡することによる所得は、山林所得に含まれないものとする。
Income arising from the felling of trees in forested land or a transfer of forested land within five years after the date of its acquisition is not included in timber income.
山林所得の金額は、その年中の山林所得に係る総収入金額から必要経費を控除し、その残額から山林所得の特別控除額を控除した金額とする。
Timber income is the amount arrived at when the special timber income deduction is applied against the amount remaining after necessary expenses are deducted from gross revenue constituting timber income in the relevant year.
The special timber income deduction provided for in the preceding paragraph is 500,000 yen (or the remaining amount provided for in that paragraph, if this is less than 500,000 yen).