Article 175Acquisition Cost, etc. of Land Subject to a Leasehold Where a Land Leasehold Right, etc. Has Been Established
第百七十五条（借地権等の設定をした土地の底地の取得費等）
Where Article 33, paragraph (1) (Capital Gains) of the Act has applied to the establishment (including an act of causing another person to use the land pertaining to a land leasehold right; the same applies hereinafter in this Article) of a land leasehold right, etc. prescribed in paragraph (1) of the preceding Article (hereinafter in this Article referred to as "land leasehold right, etc.") and the land on which that land leasehold right, etc. was established is transferred, for the application of Article 33, paragraph (1) of the Act, a transfer of the portion equivalent to the land subject to a leasehold prescribed in paragraph (1), item (ii) of the preceding Article pertaining to that land (hereinafter in this Article referred to as "land subject to a leasehold") is deemed to have occurred, and the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land and the amount of improvement expenses prescribed in paragraph (1) of the preceding Article, the amount equivalent to the acquisition cost deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that land leasehold right, etc.
前条第一項に規定する借地権等（以下この条において「借地権等」という。）の設定（借地権に係る土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において、当該設定をした土地の譲渡があつたときは、同項の規定の適用については、当該土地に係る前条第一項第二号に規定する底地（以下この条において「底地」という。）に相当する部分の譲渡があつたものとし、当該譲渡に係る譲渡所得の金額の計算上控除する取得費は、同項に規定する土地の取得に要した金額及び改良費の額の合計額から同項の規定により当該借地権等の設定に係る譲渡所得の金額の計算上控除された取得費に相当する金額を控除した金額とする。
Where a person to whom Article 80 (Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights) has applied with regard to the establishment of a land leasehold right, etc. has repaid, in whole or in part, the portion, out of the amount of the loan received as referred to in paragraph (1) of that Article, that was added under that paragraph to the amount of consideration for that establishment, or has otherwise returned, in whole or in part, the special economic benefit prescribed in that paragraph, if that return results in an increase in the ground rent for the land pertaining to the land leasehold right, etc., the removal of a building or structure existing on that land, or any other increase in the value of the land subject to a leasehold of that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land on which that establishment was made and the amount of improvement expenses.
Read this with the articles around it
land leasehold right, etc.machine translation
「借地権等」
A land leasehold right (借地権) — a superficies or lease of land held to own a building or other structure on it — or an easement (地役権) of the kinds Article 79, paragraph (1) lists, set up for such things as extra-high-voltage power lines, high-pressure gas pipes, airfields or public facilities and restricting the building of structures.
Short name set inArticle 174, paragraph (1)· applies only in this article
land subject to a leaseholdmachine translation
「底地」
Land on which a leasehold or similar right (借地権等) has been set, valued as such, as Article 174, paragraph (1), item (ii) describes it; where creating that right was taxed as a transfer, a later sale of the land is treated under Article 175 as a sale of this part.
Short name set inArticle 174, paragraph (1), item (ii)· applies only in this article
land leasehold right, etc.machine translation
「借地権等」
A land leasehold right (借地権) — a superficies or lease of land held to own a building or other structure on it — or an easement (地役権) of the kinds Article 79, paragraph (1) lists, set up for such things as extra-high-voltage power lines, high-pressure gas pipes, airfields or public facilities and restricting the building of structures.
Short name set inArticle 175, paragraph (1)· applies only in this article
land subject to a leaseholdmachine translation
「底地」
Land on which a leasehold or similar right (借地権等) has been set, valued as such, as Article 174, paragraph (1), item (ii) describes it; where creating that right was taxed as a transfer, a later sale of the land is treated under Article 175 as a sale of this part.
Short name set inArticle 175, paragraph (1)· applies only in this article