Article 33Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.
第三十三条（収用等に伴い代替資産を取得した場合の課税の特例）
Where an individual's assets (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, paragraph (2) of the following Article, and Article 33-4) prescribed in the following items have come to fall under the cases listed in those items (excluding where the provisions of paragraph (1) of the following Article apply), if the individual acquires, by December 31 of the year that includes the date of the expropriation, purchase, replotting disposition, rights conversion, acquisition or extinction prescribed in those items (hereinafter referred to as "expropriation, etc." up to Article 33-4), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items (where there are expenses required for the transfer (including extinction and decrease in value; hereinafter the same applies in this Subsection) of the assets, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, consideration or settlement money; hereinafter the same applies in this Article), assets specified by Cabinet Order as assets of the same type as the assets transferred through the expropriation, etc. or other assets that are to replace them (hereinafter referred to as "substitute assets" in this Subsection) (such acquisition excludes acquisition through a lease transaction without transfer of ownership and includes manufacture and construction; hereinafter the same applies in this Subsection), the individual may, at the individual's option, apply the provisions of Article 31 (including where it is applied pursuant to the provisions of Article 31-2 or Article 31-3; except in Article 33-4, paragraph (1), item (i), Article 34, paragraph (1), item (i), Article 34-2, paragraph (1), item (i), Article 34-3, paragraph (1), item (i), Article 35, paragraph (1), item (i), Article 35-2, paragraph (1), and Article 35-3, paragraph (1), the same applies hereinafter up to Article 37-8) or the preceding Article, or Article 32 or Article 33 of that Act, by deeming, where the amount of the compensation, consideration or settlement money acquired through the expropriation, etc. is the amount required for the acquisition of the substitute assets (hereinafter referred to as the "acquisition price" up to Article 37-8) or less, that the transferred assets (where the settlement money referred to in item (iii) has been acquired together with the land, etc. referred to in that item, the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the settlement money; hereinafter the same applies in this paragraph) have not been transferred, and, where the amount of the compensation, consideration or settlement money exceeds the acquisition price, that the part of the transferred assets specified by Cabinet Order as corresponding to the amount of the excess has been transferred.
個人の有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、次条第二項及び第三十三条の四において同じ。）で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（次条第一項の規定に該当する場合を除く。）において、その者が当該各号に規定する補償金、対価又は清算金の額（当該資産の譲渡（消滅及び価値の減少を含む。以下この款において同じ。）に要した費用がある場合には、当該補償金、対価又は清算金の額のうちから支出したものとして政令で定める金額を控除した金額。以下この条において同じ。）の全部又は一部に相当する金額をもつて当該各号に規定する収用、買取り、換地処分、権利変換、買収又は消滅（以下第三十三条の四までにおいて「収用等」という。）のあつた日の属する年の十二月三十一日までに当該収用等により譲渡した資産と同種の資産その他のこれに代わるべき資産として政令で定めるもの（以下この款において「代替資産」という。）の取得（所有権移転外リース取引による取得を除き、製作及び建設を含む。以下この款において同じ。）をしたときは、その者については、その選択により、当該収用等により取得した補償金、対価又は清算金の額が当該代替資産に係る取得に要した金額（以下第三十七条の八までにおいて「取得価額」という。）以下である場合にあつては、当該譲渡した資産（第三号の清算金を同号の土地等とともに取得した場合には、当該譲渡した資産のうち当該清算金の額に対応するものとして政令で定める部分。以下この項において同じ。）の譲渡がなかつたものとし、当該補償金、対価又は清算金の額が当該取得価額を超える場合にあつては、当該譲渡した資産のうちその超える金額に相当するものとして政令で定める部分について譲渡があつたものとして、第三十一条（第三十一条の二又は第三十一条の三の規定により適用される場合を含む。第三十三条の四第一項第一号、第三十四条第一項第一号、第三十四条の二第一項第一号、第三十四条の三第一項第一号、第三十五条第一項第一号、第三十五条の二第一項及び第三十五条の三第一項を除き、以下第三十七条の八までにおいて同じ。）若しくは前条又は同法第三十二条若しくは第三十三条の規定を適用することができる。
where assets are expropriated pursuant to the provisions of the Expropriation of Land Act (Act No. 219 of 1951), the River Act (Act No. 167 of 1964), the City Planning Act, the Act on Arrangement of Suburban Development and Redevelopment Areas and Urban Development Areas in Metropolitan Area (Act No. 98 of 1958), the Act on Arrangement and Development of Suburban Development and Redevelopment Areas and Urban Development Areas in Kinki Area (Act No. 145 of 1964), the New Housing and Urban Development Act (Act No. 134 of 1963), the Urban Renewal Act, the Act on Development of Infrastructures for New Cities (Act No. 86 of 1972), the Act on the Improvement of Urban Distribution Centers (Act No. 110 of 1966), the Flood Control Act (Act No. 193 of 1949), the Land Improvement Act (Act No. 195 of 1949), the Forest Act, the Road Act (Act No. 180 of 1952), the Residential Areas Improvement Act (Act No. 84 of 1960), the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner, and other laws and regulations specified by Cabinet Order (hereinafter referred to as the "Expropriation of Land Act, etc." up to the following Article), and compensation is acquired (excluding cases that fall under the cases specified by Cabinet Order);
資産が土地収用法（昭和二十六年法律第二百十九号）、河川法（昭和三十九年法律第百六十七号）、都市計画法、首都圏の近郊整備地帯及び都市開発区域の整備に関する法律（昭和三十三年法律第九十八号）、近畿圏の近郊整備区域及び都市開発区域の整備及び開発に関する法律（昭和三十九年法律第百四十五号）、新住宅市街地開発法（昭和三十八年法律第百三十四号）、都市再開発法、新都市基盤整備法（昭和四十七年法律第八十六号）、流通業務市街地の整備に関する法律（昭和四十一年法律第百十号）、水防法（昭和二十四年法律第百九十三号）、土地改良法（昭和二十四年法律第百九十五号）、森林法、道路法（昭和二十七年法律第百八十号）、住宅地区改良法（昭和三十五年法律第八十四号）、所有者不明土地の利用の円滑化等に関する特別措置法その他政令で定めるその他の法令（以下次条までにおいて「土地収用法等」という。）の規定に基づいて収用され、補償金を取得する場合（政令で定める場合に該当する場合を除く。）
where, in the case where assets would be expropriated pursuant to the provisions of the Expropriation of Land Act, etc. if an offer to purchase them were refused, the assets are purchased and consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
資産について買取りの申出を拒むときは土地収用法等の規定に基づいて収用されることとなる場合において、当該資産が買い取られ、対価を取得するとき（政令で定める場合に該当する場合を除く。）。
where a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975; hereinafter referred to as the "Urban Housing Supply Promotion Act" up to Article 34-2), land consolidation under the Act on Development of Infrastructures for New Cities, or a land improvement project under the Land Improvement Act has been implemented with regard to land or a right existing on land (hereinafter referred to as "land, etc." up to Article 33-3), and settlement money under the provisions of Article 94 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 37 of the Act on Development of Infrastructures for New Cities) (excluding settlement money paid because replotted land, or residential land or a part thereof that is to be the subject of the right, was not designated pursuant to the provisions of Article 90 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 36 of the Act on Development of Infrastructures for New Cities), and settlement money paid because a part, etc. of the facility housing prescribed in Article 74, paragraph (4) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, were not designated pursuant to the provisions of Article 74, paragraph (4) or Article 90, paragraph (1) of the Urban Housing Supply Promotion Act) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (excluding settlement money paid because replotted land, or land or a part thereof that is to be the subject of the right, was designated with its area especially reduced, or because replotted land, or land or a part thereof that is to be the subject of the right, was not designated, pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act)) is acquired through a replotting disposition pertaining to the land, etc. (excluding cases that fall under the cases specified by Cabinet Order);
土地又は土地の上に存する権利（以下第三十三条の三までにおいて「土地等」という。）につき土地区画整理法による土地区画整理事業、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（昭和五十年法律第六十七号。以下第三十四条の二までにおいて「大都市地域住宅等供給促進法」という。）による住宅街区整備事業、新都市基盤整備法による土地整理又は土地改良法による土地改良事業が施行された場合において、当該土地等に係る換地処分により土地区画整理法第九十四条（大都市地域住宅等供給促進法第八十二条第一項及び新都市基盤整備法第三十七条において準用する場合を含む。）の規定による清算金（土地区画整理法第九十条（同項及び新都市基盤整備法第三十六条において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき宅地若しくはその部分を定められなかつたこと及び大都市地域住宅等供給促進法第七十四条第四項又は第九十条第一項の規定により大都市地域住宅等供給促進法第七十四条第四項に規定する施設住宅の一部等又は大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を定められなかつたことにより支払われるものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）を取得するとき（政令で定める場合に該当する場合を除く。）。
where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, and compensation under the provisions of Article 91 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 79, paragraph (3) of that Act, that a part, etc. of a facility building or a building lease right for a part of a facility building would not be granted, or because it was determined, pursuant to the provisions of that paragraph as applied with the deemed replacement of terms pursuant to Article 111 of that Act, that a portion of a building facility or a building lease right for a part of a facility building would not be granted, and compensation paid based on an offer under Article 71, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
資産につき都市再開発法による第一種市街地再開発事業が施行された場合において、当該資産に係る権利変換により同法第九十一条の規定による補償金（同法第七十九条第三項の規定により施設建築物の一部等若しくは施設建築物の一部についての借家権が与えられないように定められたこと又は同法第百十一条の規定により読み替えられた同項の規定により建築施設の部分若しくは施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第七十一条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, and compensation under the provisions of Article 226 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 212, paragraph (3) of that Act, that a part, etc. of a disaster prevention facility building or a building lease right for a part of a disaster prevention facility building would not be granted, or because it was determined, pursuant to provisions specified by Cabinet Order, that a portion of a disaster prevention building facility or a building lease right for a part of a disaster prevention facility building would not be granted, and compensation paid based on an offer under Article 203, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order);
資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により同法第二百二十六条の規定による補償金（同法第二百十二条第三項の規定により防災施設建築物の一部等若しくは防災施設建築物の一部についての借家権が与えられないように定められたこと又は政令で定める規定により防災建築施設の部分若しくは防災施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第二百三条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。
where land, etc. is purchased pursuant to the provisions of Article 52-4, paragraph (1) of the City Planning Act (including as applied mutatis mutandis pursuant to Article 57-5 of that Act and Article 285 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts) or Article 56, paragraph (1) of the City Planning Act, and consideration is acquired (excluding cases that fall under the cases listed in Article 34, paragraph (2), item (ii) and item (ii)-2);
土地等が都市計画法第五十二条の四第一項（同法第五十七条の五及び密集市街地における防災街区の整備の促進に関する法律第二百八十五条において準用する場合を含む。）又は都市計画法第五十六条第一項の規定に基づいて買い取られ、対価を取得する場合（第三十四条第二項第二号及び第二号の二に掲げる場合に該当する場合を除く。）
where a land readjustment project under the Land Readjustment Act for which compensation for decrease in value prescribed in Article 109, paragraph (1) of that Act (referred to as "compensation for decrease in value" in the following item) is to be granted is implemented, and land, etc. within the project area of that project (meaning the project area prescribed in Article 2, paragraph (8) of that Act; the same applies in that item) is purchased as land to be appropriated for the site of public facilities, and consideration is acquired;
where land, etc. located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district that is implemented by a local government or the Urban Renaissance Agency in a promotion area for reconstruction of a disaster-damaged urban district and for which compensation for decrease in value is to be granted is purchased by such a person (including a Land Development Public Corporation) to be used for a project concerning the development and improvement of public facilities carried out by such a person as the land readjustment project for reconstruction of a disaster-damaged urban district, and consideration is acquired (excluding cases that fall under the cases listed in the preceding two items);
地方公共団体又は独立行政法人都市再生機構が被災市街地復興推進地域において施行する被災市街地復興土地区画整理事業で減価補償金を交付すべきこととなるものの施行区域内にある土地等について、これらの者が当該被災市街地復興土地区画整理事業として行う公共施設の整備改善に関する事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（前二号に掲げる場合に該当する場合を除く。）
where land, etc. located within the project area (meaning the project area specified in a city plan for a type 2 urban redevelopment project pursuant to the provisions of Article 12, paragraph (2) of the City Planning Act) of a type 2 urban redevelopment project under the Urban Renewal Act that is implemented by a local government or the Urban Renaissance Agency in the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster is purchased by such a person (including a Land Development Public Corporation) to be used for that type 2 urban redevelopment project, and consideration is acquired (excluding cases that fall under the cases listed in item (ii) or in paragraph (1), item (i) of the following Article);
where land, etc. is purchased to be used for a project concerning the management of housing on a single housing estate of 50 or more dwelling units that the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation carries out for the purpose of leasing or transferring housing to persons who need housing to live in themselves, and consideration is acquired;
国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が、自ら居住するため住宅を必要とする者に対し賃貸し、又は譲渡する目的で行う五十戸以上の一団地の住宅経営に係る事業の用に供するため土地等が買い取られ、対価を取得する場合
where assets have been expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of item (ii)), and rights other than ownership held with respect to the assets are extinguished and compensation or consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order);
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Urban Renewal Act are extinguished pursuant to the provisions of Article 87 of that Act, and compensation under the provisions of Article 91 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
資産に関して有する権利で都市再開発法に規定する権利変換により新たな権利に変換をすることのないものが、同法第八十七条の規定により消滅し、同法第九十一条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts are extinguished pursuant to the provisions of Article 221 of that Act, and compensation under the provisions of Article 226 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order);
資産に関して有する権利で密集市街地における防災街区の整備の促進に関する法律に規定する権利変換により新たな権利に変換をすることのないものが、同法第二百二十一条の規定により消滅し、同法第二百二十六条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。）
where compensation or consideration is acquired due to the reclamation of publicly-owned water surface under the provisions of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) carried out by the State or a local government (including an organization established by it that is specified by Cabinet Order), or carried out by the project implementer of a project prescribed in Article 3 of the Expropriation of Land Act for use in that project, or due to the extinction (including a decrease in value of those rights) of a fishery right, a fishing entry right, a right to operate fishing port water surface facilities or any other right concerning the use of water, or of a mining right (including a mining lease right, a quarrying right and any other right to mine or extract earth and stone), in connection with the implementation of that project by the project implementer;
国若しくは地方公共団体（その設立に係る団体で政令で定めるものを含む。）が行い、若しくは土地収用法第三条に規定する事業の施行者がその事業の用に供するために行う公有水面埋立法（大正十年法律第五十七号）の規定に基づく公有水面の埋立て又は当該施行者が行う当該事業の施行に伴う漁業権、入漁権、漁港水面施設運営権その他水の利用に関する権利又は鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）の消滅（これらの権利の価値の減少を含む。）により、補償金又は対価を取得する場合
beyond the cases listed in the preceding items, where compensation or consideration is acquired through the purchase or extinction (including a decrease in value) of assets in connection with a disposition made by the State or a local government pursuant to the provisions of Article 11, paragraph (1) of the Building Standards Act, Article 93, paragraph (1) of the Fishery Act (Act No. 267 of 1949), or other laws and regulations specified by Cabinet Order, or through a disposition of acquisition made pursuant to those provisions.
前各号に掲げる場合のほか、国又は地方公共団体が、建築基準法第十一条第一項若しくは漁業法（昭和二十四年法律第二百六十七号）第九十三条第一項その他政令で定めるその他の法令の規定に基づき行う処分に伴う資産の買取り若しくは消滅（価値の減少を含む。）により、又はこれらの規定に基づき行う買収の処分により補償金又は対価を取得する場合
The provisions of the preceding paragraph apply mutatis mutandis where an individual has come to fall under a case listed in any of the items of that paragraph, and the individual has acquired assets that are to become substitute assets during the year preceding the year that includes the date of the expropriation, etc. (limited to the period on or after the day on which it became clear that the individual would transfer assets the individual owns through the expropriation, etc.) (or, where the assets that are to become substitute assets are land, etc. and there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds one year, has acquired them within the period specified by Cabinet Order). In this case, the phrase "at the individual's option" in that paragraph is deemed to be replaced with "at the individual's option, pursuant to the provisions of Cabinet Order".
The provisions of paragraph (1) apply mutatis mutandis where an individual has fallen under a case listed in any of the items of that paragraph, and the individual is expected to acquire substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items, within the designated acquisition period (meaning the period from January 1 of the year following the year that includes the date of the expropriation, etc. until the day on which two years have elapsed from the date of the expropriation, etc. (in a case specified by Cabinet Order where it is difficult to acquire substitute assets within that period because all or part of the project pertaining to the expropriation, etc. has not been completed, the period required for the construction of a factory, etc. normally exceeds two years, or there are other unavoidable circumstances, with regard to those substitute assets, the period from January 1 of that following year until the date specified by Cabinet Order)). In this case, in that paragraph, the phrase "the amount of the compensation, consideration or settlement money prescribed in those items (" is deemed to be replaced with "the amount of the compensation, consideration or settlement money prescribed in those items (where, in the year that includes the date of the expropriation, etc. prescribed in paragraph (3), substitute assets prescribed in that paragraph have been acquired with an amount equivalent to part of the amount of the compensation, consideration or settlement money, or where assets that are to become substitute assets prescribed in that paragraph have been acquired during the preceding year prescribed in the following paragraph pertaining to the expropriation, etc. prescribed in that paragraph, the amount after deducting the acquisition price of those assets; hereinafter the same applies in this paragraph) (", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".
第一項の規定は、個人が同項各号に掲げる場合に該当した場合において、その者が当該各号に規定する補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて取得指定期間（収用等のあつた日の属する年の翌年一月一日から収用等のあつた日以後二年を経過した日までの期間（当該収用等に係る事業の全部又は一部が完了しないこと、工場等の建設に要する期間が通常二年を超えることその他のやむを得ない事情があるため、当該期間内に代替資産の取得をすることが困難である場合で政令で定める場合には、当該代替資産については、同年一月一日から政令で定める日までの期間）をいう。）内に代替資産の取得をする見込みであるときについて準用する。この場合において、同項中「の額（」とあるのは「の額（第三項に規定する収用等のあつた日の属する年において当該補償金、対価若しくは清算金の額の一部に相当する金額をもつて同項に規定する代替資産の取得をした場合又は同項に規定する収用等に係る次項に規定する前年中に同項に規定する代替資産となるべき資産の取得をした場合には、これらの資産の取得価額を控除した金額。以下この項において同じ。）（」と、「取得価額」とあるのは「取得価額の見積額」と読み替えるものとする。
Where an individual's assets have come to fall under a case listed in any of the following items, with regard to the application of the provisions of paragraph (1) (including where it is applied mutatis mutandis pursuant to the preceding two paragraphs), a transfer through expropriation, etc. is deemed to have been made with regard to: in the case of item (i), the land, etc. prescribed in that item; in the case of item (ii) or item (iii), the assets on the land prescribed in those items or the spouse's right of residence pertaining to a building on that land; and in the case of item (iv), the right prescribed in that item (where the compensation prescribed in items (ii) through (iv) compensates for part of the value of those assets, the part of those assets specified by Cabinet Order as corresponding to the compensation). In this case, the amount of the compensation or consideration prescribed in item (i), item (ii) or item (iv) or the amount of the compensation prescribed in item (iii) is deemed to be the amount of the compensation, consideration or settlement money prescribed in paragraph (1).
個人の有する資産が次の各号に掲げる場合に該当することとなつた場合には、第一項（前二項において準用する場合を含む。）の規定の適用については、第一号の場合にあつては同号に規定する土地等、第二号又は第三号の場合にあつてはこれらの号に規定する土地の上にある資産又はその土地の上にある建物に係る配偶者居住権、第四号の場合にあつては同号に規定する権利（第二号から第四号までに規定する補償金がこれらの資産の価額の一部を補償するものである場合には、これらの資産のうちその補償金に対応するものとして政令で定める部分）について、収用等による譲渡があつたものとみなす。この場合においては、第一号、第二号若しくは第四号に規定する補償金若しくは対価の額又は第三号に規定する補償金の額をもつて、第一項に規定する補償金、対価又は清算金の額とみなす。
where land, etc. is used pursuant to the provisions of the Expropriation of Land Act, etc. and compensation is acquired (including where, in the case where land, etc. would be used pursuant to the provisions of the Expropriation of Land Act, etc. if an offer for its use were refused, the land, etc. is used under a contract and consideration is acquired), if allowing the use of the land, etc. falls under lending of real property, etc. giving rise to capital gains (excluding cases that fall under the cases specified by Cabinet Order);
土地等が土地収用法等の規定に基づいて使用され、補償金を取得する場合（土地等について使用の申出を拒むときは土地収用法等の規定に基づいて使用されることとなる場合において、当該土地等が契約により使用され、対価を取得するときを含む。）において、当該土地等を使用させることが譲渡所得の基因となる不動産等の貸付けに該当するとき（政令で定める場合に該当する場合を除く。）。
where, as a result of land, etc. coming to fall under the provisions of paragraph (1), items (i) through (iii)-3, the provisions of the preceding item, or the provisions of paragraph (1), item (ii) of the following Article or Article 33-3, paragraph (1), it has become necessary to expropriate, demolish or remove assets on that land pursuant to the provisions of the Expropriation of Land Act, etc., or where it has become necessary to demolish or remove assets on that land in connection with a disposition by the State or a local government made pursuant to the provisions of the laws and regulations prescribed in paragraph (1), item (viii) or Article 11 of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000), if consideration for those assets or for the spouse's right of residence pertaining to a building on that land (including the right to use, based on the spouse's right of residence, the land, etc. used as the site of the building that is subject to the spouse's right of residence; hereinafter the same applies in this item, the following item, and paragraph (1), item (i) of the following Article), or compensation specified by Cabinet Order for the loss of those assets or of the spouse's right of residence pertaining to a building on that land, is acquired (excluding cases that fall under the cases specified by Cabinet Order);
土地等が第一項第一号から第三号の三までの規定、前号の規定若しくは次条第一項第二号若しくは第三十三条の三第一項の規定に該当することとなつたことに伴い、その土地の上にある資産につき、土地収用法等の規定に基づく収用をし、若しくは取壊し若しくは除去をしなければならなくなつた場合又は第一項第八号に規定する法令の規定若しくは大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十一条の規定に基づき行う国若しくは地方公共団体の処分に伴い、その土地の上にある資産の取壊し若しくは除去をしなければならなくなつた場合において、これらの資産若しくはその土地の上にある建物に係る配偶者居住権（当該配偶者居住権の目的となつている建物の敷地の用に供される土地等を当該配偶者居住権に基づき使用する権利を含む。以下この号及び次号並びに次条第一項第一号において同じ。）の対価又はこれらの資産若しくはその土地の上にある建物に係る配偶者居住権の損失に対する補償金で政令で定めるものを取得するとき（政令で定める場合に該当する場合を除く。）。
where, as a result of land, etc. coming to fall under the provisions of Article 33-3, paragraph (9), assets on that land are removed pursuant to the provisions of Article 77 of the Land Readjustment Act, if compensation under the provisions of Article 78, paragraph (1) of that Act is acquired for the loss of those assets or of the spouse's right of residence pertaining to a building on that land;
土地等が第三十三条の三第九項の規定に該当することとなつたことに伴い、その土地の上にある資産が土地区画整理法第七十七条の規定により除却される場合において、当該資産又はその土地の上にある建物に係る配偶者居住権の損失に対して、同法第七十八条第一項の規定による補償金を取得するとき。
where the value of the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has decreased as a result of that land, etc. coming to fall under the provisions of paragraph (1), item (i), item (ii), item (iii)-2 or item (iii)-3 or the provisions of item (i) of this paragraph, or where the right to use, based on a spouse's right of residence, land, etc. used as the site of a building that is subject to the spouse's right of residence has been extinguished as a result of that building coming to fall under the provisions of paragraph (1), item (i), item (ii) or item (v), if consideration for those rights or compensation specified by Cabinet Order for the loss of those rights is acquired (excluding cases that fall under the case listed in item (ii) or the cases specified by Cabinet Order).
The amount of compensation prescribed in paragraph (1), item (i), item (v), item (vii) or item (viii) means, regardless of its nominal designation, the amount that constitutes consideration for the expropriation, etc. of the assets, and does not include relocation expenses received upon the expropriation, etc. or any other amount other than the amount that constitutes consideration for the expropriation, etc. of the assets.
The provisions of paragraphs (1) through (3) do not apply unless the final return for the year for which the individual seeks the application of those provisions contains a statement to the effect that the individual seeks the application of those provisions, and has attached to it a written statement concerning the calculation of the amount of timber income or the amount of capital gains under those provisions and other documents specified by Order of the Ministry of Finance; provided, however, that this does not apply where the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, and a document containing the statement, and the written statement and the documents specified by Order of the Ministry of Finance, are submitted.
第一項から第三項までの規定は、これらの規定の適用を受けようとする年分の確定申告書に、これらの規定の適用を受けようとする旨を記載し、かつ、これらの規定による山林所得の金額又は譲渡所得の金額の計算に関する明細書その他財務省令で定める書類を添付しない場合には、適用しない。ただし、当該申告書の提出がなかつたこと又は当該記載若しくは添付がなかつたことにつき税務署長においてやむを得ない事情があると認める場合において、当該記載をした書類並びに当該明細書及び財務省令で定める書類の提出があつたときは、この限りでない。
A person who files the final return prescribed in the preceding paragraph must submit documents specified by Order of the Ministry of Finance concerning the details of the substitute assets to the district director having jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.
Where it has become difficult for an individual to acquire substitute assets within the designated acquisition period prescribed in paragraph (3) due to unavoidable circumstances arising from an emergency disaster designated as a specified emergency disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, if the individual is expected to acquire substitute assets during the period from the first day of the designated acquisition period until the date specified by Cabinet Order that falls within two years after the last day of the designated acquisition period, and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then with regard to the application of the provisions of that paragraph and Article 33-5, the designated acquisition period prescribed in that paragraph is the period from that first day until that date specified by Cabinet Order.