The value of superficies (excluding that which falls under a land leasehold right prescribed in the Act on Land and Building Leases (Act No. 90 of 1991) or superficies under Article 269-2, paragraph (1) (Superficies for Underground or Airspace) of the Civil Code; the same applies hereinafter) and farming rights is the amount calculated by multiplying the market value of the land that is the object of those rights, at the time of acquiring those rights and in the case where those rights have not been established, by the ratio specified below according to the remaining period.
Those with a remaining period of 10 years or less 5 percent
Those with a remaining period exceeding 10 years and 15 years or less 10 percent
Those with a remaining period exceeding 15 years and 20 years or less 20 percent
Those with a remaining period exceeding 20 years and 25 years or less 30 percent
Those with a remaining period exceeding 25 years and 30 years or less, and superficies with no specified duration 40 percent
Those with a remaining period exceeding 30 years and 35 years or less 50 percent
Those with a remaining period exceeding 35 years and 40 years or less 60 percent
Those with a remaining period exceeding 40 years and 45 years or less 70 percent
Those with a remaining period exceeding 45 years and 50 years or less 80 percent
Those with a remaining period exceeding 50 years 90 percent
地上権（借地借家法（平成三年法律第九十号）に規定する借地権又は民法第二百六十九条の二第一項（地下又は空間を目的とする地上権）の地上権に該当するものを除く。以下同じ。）及び永小作権の価額は、その残存期間に応じ、その目的となつている土地のこれらの権利を取得した時におけるこれらの権利が設定されていない場合の時価に、次に定める割合を乗じて算出した金額による。
残存期間が十年以下のもの 百分の五
残存期間が十年を超え十五年以下のもの 百分の十
残存期間が十五年を超え二十年以下のもの 百分の二十
残存期間が二十年を超え二十五年以下のもの 百分の三十
残存期間が二十五年を超え三十年以下のもの及び地上権で存続期間の定めのないもの 百分の四十
残存期間が三十年を超え三十五年以下のもの 百分の五十
残存期間が三十五年を超え四十年以下のもの 百分の六十
残存期間が四十年を超え四十五年以下のもの 百分の七十
残存期間が四十五年を超え五十年以下のもの 百分の八十
残存期間が五十年を超えるもの 百分の九十