Real property income means income arising from renting out real property, a right on real property, a vessel, or an aircraft (hereinafter referred to as "real estate and other such property" in this paragraph) (this includes establishing a superficies right or farming right or doing something else that gives another person the use of real estate or other such property) (other than anything falling under the category of business income or capital gains).
不動産所得とは、不動産、不動産の上に存する権利、船舶又は航空機（以下この項において「不動産等」という。）の貸付け（地上権又は永小作権の設定その他他人に不動産等を使用させることを含む。）による所得（事業所得又は譲渡所得に該当するものを除く。）をいう。
Real property income is gross revenues constituting real property income in the relevant year, less necessary expenses.
不動産所得の金額は、その年中の不動産所得に係る総収入金額から必要経費を控除した金額とする。
Read this with the articles around it
real estate and other such property
「不動産等」
Real estate, rights over real estate, ships and aircraft.
Short name set inArticle 26, paragraph (1)· applies only in this paragraph
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.