Article 65-3Special Deduction for Income in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
第六十五条の三（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除）
Where land or a right existing on land held by a corporation (excluding a corporation in liquidation; hereinafter the same applies in this Subsection) (excluding that which falls under inventory assets; hereinafter referred to as "land, etc." in this Subsection) has come to fall under any of the cases listed in the following items, if the amount of the consideration or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this paragraph) that the corporation has acquired through the transfer of the land, etc. that has come to fall under any of those items (where the value of the assets acquired by exchange acquired through the transfer exceeds the value of the transferred land, etc., and an amount equivalent to the difference has been paid upon the transfer, the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred land, etc. immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred land, etc. that pertain to the consideration or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Articles 65-7 through 65-9 or Article 66 with regard to any of the land, etc. that has so come to fall under those items during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 20 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph with regard to the amount of consideration or the value of the assets acquired by exchange acquired through transfers in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
法人（清算中の法人を除く。以下この款において同じ。）の有する土地又は土地の上に存する権利（棚卸資産に該当するものを除く。以下この款において「土地等」という。）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おいて、当該法人が当該各号に該当することとなつた土地等の譲渡により取得した対価の額又は資産（以下この項において「交換取得資産」という。）の価額（当該譲渡により取得した交換取得資産の価額がその譲渡した土地等の価額を超える場合において、その差額に相当する金額を当該譲渡に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した土地等の譲渡直前の帳簿価額と当該譲渡した土地等の譲渡に要した経費で当該対価又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中にその該当することとなつた土地等のいずれについても第六十五条の七から第六十五条の九まで又は第六十六条の規定の適用を受けないときは、その超える部分の金額と二千万円（当該譲渡の日の属する年における譲渡により取得した対価の額又は交換取得資産の価額につき、この項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
where land, etc. is purchased by the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation (including an organization established by a local government that is specified by Cabinet Order) for use in a project for the improvement of public facilities, the development of residential land, the construction of apartment houses, or the development of buildings and building sites, which any of those persons carries out as a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Urban Housing Supply Promotion Act, a type 1 urban redevelopment project under the Urban Renewal Act, or a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (excluding the case where the provisions of Article 64, paragraph (1), items (iii)-4 through (iii)-6 apply);
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土地区画整理法による土地区画整理事業、大都市地域住宅等供給促進法による住宅街区整備事業、都市再開発法による第一種市街地再開発事業又は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として行う公共施設の整備改善、宅地の造成、共同住宅の建設又は建築物及び建築敷地の整備に関する事業の用に供するためこれらの者（地方公共団体の設立に係る団体で政令で定めるものを含む。）に買い取られる場合（第六十四条第一項第三号の四から第三号の六までの規定の適用がある場合を除く。）
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a type 1 urban redevelopment project under the Urban Renewal Act is purchased, pursuant to the provisions of that paragraph, by an urban redevelopment association established with the authorization referred to in Article 11, paragraph (2) of the Urban Renewal Act that carries out the type 1 urban redevelopment project;
都市再開発法による第一種市街地再開発事業の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該第一種市街地再開発事業を行う都市再開発法第十一条第二項の認可を受けて設立された市街地再開発組合に買い取られる場合
where land, etc. within a planned project site prescribed in Article 56, paragraph (1) of the City Planning Act for a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts is purchased, pursuant to the provisions of that paragraph, by a disaster prevention block improvement project association established with the authorization referred to in Article 136, paragraph (2) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that carries out the disaster prevention block improvement project;
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の都市計画法第五十六条第一項に規定する事業予定地内の土地等が、同項の規定に基づいて、当該防災街区整備事業を行う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百三十六条第二項の認可を受けて設立された防災街区整備事業組合に買い取られる場合
where land, etc. is purchased pursuant to the provisions of Article 12, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, Article 17, paragraph (1) or paragraph (3) of the Urban Green Space Conservation Act, Article 8, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports, Article 49, paragraph (4) of the Civil Aeronautics Act (including as applied mutatis mutandis pursuant to Article 55-2, paragraph (3) of that Act), Article 5, paragraph (2) of the Act on Improvement of Living Environment of Areas Around Defense Facilities, or Article 9, paragraph (2) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports, or the provisions of any other Act specified by Cabinet Order;
古都における歴史的風土の保存に関する特別措置法第十二条第一項、都市緑地法第十七条第一項若しくは第三項、特定空港周辺航空機騒音対策特別措置法第八条第一項、航空法第四十九条第四項（同法第五十五条の二第三項において準用する場合を含む。）、防衛施設周辺の生活環境の整備等に関する法律第五条第二項又は公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第二項その他政令で定める法律の規定により買い取られる場合
where target land prescribed in Article 13, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
古都における歴史的風土の保存に関する特別措置法第十三条第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
where target land prescribed in Article 17-2, paragraph (1) of the Urban Green Space Conservation Act is purchased, pursuant to the provisions of paragraph (4) of that Article, by the urban greening support organization referred to in that paragraph (limited to the case where the urban greening support organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation);
都市緑地法第十七条の二第一項に規定する対象土地が同条第四項の規定により同項の都市緑化支援機構に買い取られる場合（当該都市緑化支援機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
where land designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties, land designated as a historic site, place of scenic beauty or natural monument pursuant to the provisions of Article 109, paragraph (1) of that Act, land within the area designated as a special zone pursuant to the provisions of Article 20, paragraph (1) of the Natural Parks Act, or land within the area designated as a special district pursuant to the provisions of Article 25, paragraph (1) of the Nature Conservation Act is purchased by the State or a local government (including an organization established by it that is specified by Cabinet Order) (this includes the case where the land designated as an Important Cultural Property or the land designated as a historic site, place of scenic beauty or natural monument is purchased by the National Institutes for Cultural Heritage, the National Museum of Nature and Science, a local independent administrative agency (limited to one specified by Cabinet Order from among those whose main purpose is the services listed in Article 21, item (vi) of the Local Independent Administrative Agency Act) or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (where the land is purchased by the cultural property preservation and utilization support organization, limited to the case where that organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation), and excludes the case where the provisions of Article 64, paragraph (1), item (ii) apply);
文化財保護法第二十七条第一項の規定により重要文化財として指定された土地、同法第百九条第一項の規定により史跡、名勝若しくは天然記念物として指定された土地、自然公園法第二十条第一項の規定により特別地域として指定された区域内の土地又は自然環境保全法第二十五条第一項の規定により特別地区として指定された区域内の土地が国又は地方公共団体（その設立に係る団体で政令で定めるものを含む。）に買い取られる場合（当該重要文化財として指定された土地又は当該史跡、名勝若しくは天然記念物として指定された土地が独立行政法人国立文化財機構、独立行政法人国立科学博物館、地方独立行政法人（地方独立行政法人法第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体に買い取られる場合（当該文化財保存活用支援団体に買い取られる場合には、当該文化財保存活用支援団体が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）を含むものとし、第六十四条第一項第二号の規定の適用がある場合を除く。）
where land within the area designated as a protection forest pursuant to the provisions of Article 25 or Article 25-2 of the Forest Act or land within a protection facility district designated pursuant to the provisions of Article 41 of that Act is purchased by the State or a local government for a protection facility project prescribed in paragraph (3) of that Article;
森林法第二十五条若しくは第二十五条の二の規定により保安林として指定された区域内の土地又は同法第四十一条の規定により指定された保安施設地区内の土地が同条第三項に規定する保安施設事業のために国又は地方公共団体に買い取られる場合
where farmland, etc. prescribed in Article 3, paragraph (2), item (vi) of the Act on Special Financial Support for Promoting Group Relocation for Disaster Mitigation located within a relocation promotion area prescribed in Article 2, paragraph (1) of that Act that is specified in a group relocation promotion project plan prescribed in Article 3, paragraph (1) of that Act for which the consent referred to in that paragraph has been obtained is purchased by a local government based on the group relocation promotion project plan (excluding the case where the provisions of Article 64, paragraph (1), item (ii) apply);
防災のための集団移転促進事業に係る国の財政上の特別措置等に関する法律第三条第一項の同意を得た同項に規定する集団移転促進事業計画において定められた同法第二条第一項に規定する移転促進区域内にある同法第三条第二項第六号に規定する農地等が当該集団移転促進事業計画に基づき地方公共団体に買い取られる場合（第六十四条第一項第二号の規定の適用がある場合を除く。）
where agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that is located within the area prescribed in Article 22-4, paragraph (1) of that Act is purchased, based on the request referred to in paragraph (2) of that Article, by the farmland intermediary management organization referred to in that paragraph (limited to the case where the farmland intermediary management organization satisfies the requirements specified by Cabinet Order, such as being an incorporated public interest association or an incorporated public interest foundation).
農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第二十二条の四第一項に規定する区域内にあるものが、同条第二項の申出に基づき、同項の農地中間管理機構に買い取られる場合（当該農地中間管理機構が公益社団法人又は公益財団法人であることその他の政令で定める要件を満たす場合に限る。）
Where, with regard to land, etc. held by a corporation, two or more purchases referred to in those provisions have been made for use in a single project pertaining to the purchases referred to in the items of the preceding paragraph, if those purchases were made over two or more years, the provisions of that paragraph do not apply to the purchases other than those made in the year in which the purchases referred to in those provisions were first made.
Where, with regard to land, etc. held by a corporation, the purchases referred to in those provisions have been made, for use in a single project pertaining to the purchases referred to in the items of paragraph (1), from a corporation that falls under the category of corporation listed in any of the following items, the provisions of that paragraph do not apply to the purchases specified in each of those items:
the merged corporation in a qualified merger: the purchase made with regard to the assets transferred, where the merging corporation has received a transfer of assets pertaining to the project through the qualified merger;
適格合併に係る被合併法人 当該適格合併により合併法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
the splitting corporation in a qualified company split: the purchase made with regard to the assets transferred, where the successor corporation in a company split has received a transfer of assets pertaining to the project through the qualified company split;
適格分割に係る分割法人 当該適格分割により分割承継法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
the corporation making a capital contribution in kind in a qualified capital contribution in kind: the purchase made with regard to the assets transferred, where the corporation receiving a capital contribution in kind has received a transfer of assets pertaining to the project through the qualified capital contribution in kind;
適格現物出資に係る現物出資法人 当該適格現物出資により被現物出資法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
the corporation making a distribution in kind in a qualified in-kind distribution: the purchase made with regard to the assets transferred, where the corporation receiving a distribution in kind has received a transfer of assets pertaining to the project through the qualified in-kind distribution.
適格現物分配に係る現物分配法人 当該適格現物分配により被現物分配法人が当該事業に係る資産の移転を受けた場合において当該移転を受けた資産について行われる買取り
The provisions of paragraph (1) apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the document, delivered by the person making the purchase referred to in the items of that paragraph, certifying that the purchase of the land, etc. referred to in that paragraph has been made, and other documents specified by Order of the Ministry of Finance, are preserved.
Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, or the documents specified by Order of the Ministry of Finance referred to in that paragraph have not been preserved, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment or to preserve the documents, apply the provisions of paragraph (1), but only where a document containing the statement, the written statement referred to in that paragraph and the documents specified by Order of the Ministry of Finance are submitted.
A person making a purchase referred to in the items of paragraph (1) must, pursuant to the provisions of Order of the Ministry of Finance, submit a report on payments for the purchase of the land, etc. referred to in that paragraph to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount that a corporation that has received the application of the provisions of paragraph (1) has included in deductible expenses pursuant to the provisions of that paragraph is to be included in the amount of income, etc. prescribed in those provisions of that Act.
第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
Beyond what is provided for in paragraph (2) through the preceding paragraph, the calculation of the amount of revenue reserves of a corporation that has received the application of the provisions of paragraph (1), and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.