Article 28-4Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land
第二十八条の四（土地の譲渡等に係る事業所得等の課税の特例）
Where an individual has made a transfer (including the creation of a superficies right or right of lease or any other act specified by Cabinet Order of having another person (including, where the individual is a nonresident, a place of business, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act) use land for a long period of time under a contract (referred to in the following paragraph and paragraph (3), item (i) as the "creation of a right of lease, etc."), and an act of receiving remuneration for acting as an agent or intermediary in the sale or exchange of land, etc. and any other act specified by Cabinet Order as being equivalent to the transfer of land, etc.; referred to in this Article as "transfer, etc. of land") of land (limited to land located in Japan; the same applies hereinafter in this Article) or a right existing on land (referred to in this Article as "land, etc.") that the individual acquired from another person (including, where the individual is a nonresident, a place of business, etc. prescribed in that item) and that gives rise to business income or miscellaneous income, whose holding period as of January 1 of that year is five years or less (including land, etc. acquired during that year that is specified by Cabinet Order), the business income and miscellaneous income from that transfer, etc. of land are, notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, separated from other income, and income tax is imposed on the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of business income and the amount of miscellaneous income pertaining to that transfer, etc. of land during that year (referred to in this Article as the "amount of business income, etc. relating to land, etc.") in an amount equivalent to the greater of the following amounts:
個人が、他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）から取得をした土地（国内にあるものに限る。以下この条において同じ。）又は土地の上に存する権利（以下この条において「土地等」という。）で事業所得又は雑所得の基因となるもののうち、その年一月一日において所有期間が五年以下であるもの（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（地上権又は賃借権の設定その他契約により他人（当該個人が非居住者である場合の同号に規定する事業場等を含む。）に土地を長期間使用させる行為で政令で定めるもの（次項及び第三項第一号において「賃借権の設定等」という。）及び土地等の売買又は交換の代理又は媒介に関し報酬を受ける行為その他の行為で土地等の譲渡に準ずるものとして政令で定めるものを含む。以下この条において「土地の譲渡等」という。）をした場合には、当該土地の譲渡等による事業所得及び雑所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該土地の譲渡等に係る事業所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この条において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する所得税を課する。
the amount equivalent to 40 percent of the amount of business income, etc. relating to land, etc. (where the provisions of Articles 72 through 87 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of paragraph (5), item (ii) apply, the amount after that application; referred to in the following item as the "amount of taxable business income, etc. relating to land, etc.");
土地等に係る事業所得等の金額（第五項第二号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の四十に相当する金額
the amount equivalent to 110 percent of the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of income tax that would be computed on the amount of taxable business income, etc. relating to land, etc. if the provisions of this paragraph did not apply.
土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される所得税の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
The holding period prescribed in the preceding paragraph means the period specified by Cabinet Order as the period during which the individual has continuously held the land, etc. that the individual has transferred (including by the creation of a right of lease, etc.) since the day following the day of its acquisition.
The provisions of paragraph (1) do not apply to a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under any of the following transfers of land, etc.:
transfer of land, etc. (including the creation of a right of lease, etc.; the same applies hereinafter in this paragraph) to the State, a local government, or any other corporation equivalent thereto which is specified by Cabinet Order;
transfer of land, etc. to the Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (in the case of a transfer of land, etc. to a corporation specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in item (iv), (a), and, in the case of a transfer of land, etc. to a Land Development Public Corporation, excluding a transfer of land, etc. specified by Cabinet Order);
transfer of land, etc. by expropriation, exchange, etc. prescribed in Article 33-4, paragraph (1) (in the case of a transfer of land, etc. by expropriation, exchange, etc. specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in (a) of the following item, and excluding a transfer that falls under the transfers listed in the preceding two items);
土地等の譲渡で第三十三条の四第一項に規定する収用交換等によるもの（当該収用交換等のうち政令で定めるものによる土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、次号イに掲げる要件に該当する譲渡に限るものとし、前二号に掲げる譲渡に該当するものを除く。）
transfer by an individual who has obtained the permission referred to in Article 29, paragraph (1) of the City Planning Act (Act No. 100 of 1968) (limited to a permission pertaining to a development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area prescribed in paragraph (2) of that Article; referred to in this paragraph as a "development permit") (including an individual who has succeeded to the status based on a development permit) of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by that individual, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and (b)):
都市計画法（昭和四十三年法律第百号）第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けた個人（開発許可に基づく地位を承継した個人を含む。）が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及びロに掲げる要件）に該当するもの
that the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer;
当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であること。
that the development of the residential land pertaining to the transfer conforms to the details of that development permit;
当該譲渡に係る宅地の造成が当該開発許可の内容に適合していること。
that the transfer has been made by the method of public offering.
当該譲渡が公募の方法により行われたものであること。
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by the individual in a case where a development permit is not required for the development of that residential land, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and in (a) of the preceding item):
that the development of the residential land pertaining to the transfer has been carried out with the certification of the prefectural governor, given pursuant to the provisions of Cabinet Order, that it contributes to the provision of good-quality residential land, and that the development conforms to the details of that certification;
当該譲渡に係る宅地の造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、その造成が当該認定の内容に適合していること。
that the transfer meets the requirements listed in (a) and (c) of the preceding item.
当該譲渡が前号イ及びハに掲げる要件に該当するものであること。
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) used as the site of a house newly built by the individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the prefectural governor, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing), that meets the requirements listed in item (iv), (a) and (c) (excluding a transfer that falls under the transfers listed in the preceding two items);
transfer by that individual of all or part of any of the following single tracts of residential land (limited to land with an area of less than 1,000 square meters), for which the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer:
次に掲げる一団の宅地（その面積が千平方メートル未満のものに限る。）の全部又は一部の当該個人による譲渡で、当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であるもの
a single tract of residential land developed by that individual whose development has been certified by the mayor of the municipality or the head of the special ward (where the development has received a development permit, the person who granted that permit), pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality residential land;
当該個人が造成した一団の宅地でその造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長（その造成が開発許可を受けたものである場合には、当該許可をした者）の認定を受けたもの
a single tract of residential land used as the site of a house newly built by that individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the mayor of the municipality or the head of the special ward, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing) (excluding land that falls under the residential land listed in (a)).
一団の宅地で、当該個人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長の認定を受けたものに限る。）の敷地の用に供されたもの（イに掲げる宅地に該当するものを除く。）
out of transfers of land, etc. (limited to land, etc. used as the site of a house which is specified by Cabinet Order) made by an individual who is a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (Act No. 176 of 1952) within the period specified by Cabinet Order after the acquisition, those specified by Cabinet Order as being similar to an act of receiving remuneration for acting as an agent or intermediary in the sale of land, etc.
宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第三号に規定する宅地建物取引業者である個人の行う土地等（住宅の敷地の用に供されているもので政令で定めるものに限る。）の譲渡でその取得後政令で定める期間内に行われるもののうち土地等の売買の代理又は媒介に関し報酬を受ける行為に類するものとして政令で定めるもの
Beyond what is provided for in paragraph (1) and the preceding paragraph, matters concerning the method of public offering referred to in item (iv), (c) of that paragraph and other necessary matters concerning the application of the provisions of paragraph (1) and the preceding paragraph are specified by Cabinet Order.
Where the provisions of paragraph (1) apply, the following applies:
第一項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in the provisions of item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land) (hereinafter referred to as the 'amount of business income, etc. relating to land, etc.')";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号の規定中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）に規定する土地等に係る事業所得等の金額（以下「土地等に係る事業所得等の金額」という。）」とする。
with regard to the application of the provisions of Article 44-2, paragraph (2), Article 69, Article 70, Article 71, and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of business income, etc. relating to land, etc.";
所得税法第四十四条の二第二項、第六十九条、第七十条、第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、土地等に係る事業所得等の金額」とする。
with regard to the application of the provisions of Article 92, Article 95, and Article 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)", the phrase "taxable gross income" is deemed to be replaced with "the total of taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, amount of income tax on the amount of taxable business income, etc. relating to land, etc. prescribed in that paragraph", and the phrase "the amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "the amount of income tax for that year and the amount of income tax under the provisions of Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)";
所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第二十八条の四第一項に規定する土地等に係る課税事業所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する土地等に係る課税事業所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）の規定による所得税の額」とする。
beyond what is provided for in the preceding three items, special provisions on applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
The provisions of paragraph (1) do not apply to a transfer, etc. of land made by an individual during the period from January 1, 1998 to March 31, 2029.