Article 78-3Income from the Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts
第七十八条の三（分収造林契約又は分収育林契約に係る権利の譲渡等による所得）
Revenue from the transfer of rights pertaining to an afforestation profit-sharing contract or forest-tending profit-sharing contract is, except as provided for in the following paragraph, revenue pertaining to timber income.
The revenue listed in each of the following items of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract listed in those items is revenue pertaining to business income or miscellaneous income:
The owner of land or forest planter (meaning a person other than the owner of that land who carries out afforestation on the land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to an afforestation profit-sharing contract, or the owner of land or forest tender (meaning a person other than the owner of that land who carries out forest tending on the forested land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to a forest-tending profit-sharing contract: revenue from a transfer of the rights pertaining to that contract made within five years after the date of acquiring those rights;
An afforestation cost bearer who is a party to an afforestation profit-sharing contract (meaning a person other than the owner of the land and the forest planter pertaining to that contract who bears all or part of the expenses concerning that afforestation; the same applies in paragraph (4)) or a person bearing forest-tending costs who is a party to a forest-tending profit-sharing contract (meaning a person other than the owner of the land and the forest tender pertaining to that contract who bears all or part of the expenses concerning that forest tending; the same applies in paragraph (4)): revenue from the transfer of the rights pertaining to that contract (excluding that to which the main clause of paragraph (4) applies).
The amount of consideration for a share in the forested land that is the subject of a forest-tending profit-sharing contract, which the owner of forested land receives from another person concluding that contract by concluding a forest-tending profit-sharing contract in respect of that forested land, is revenue pertaining to timber income; provided, however, that the amount of consideration for that share received within five years after the date of acquisition of that forested land is revenue pertaining to business income or miscellaneous income.
山林の所有者が当該山林につき分収育林契約を締結することにより、当該契約を締結する他の者から支払を受ける当該契約の目的となつた山林の持分の対価の額は、山林所得に係る収入金額とする。ただし、当該山林の取得の日以後五年以内に支払を受ける当該持分の対価の額は、事業所得又は雑所得に係る収入金額とする。
The amount of consideration for a share received from a person who has newly come to acquire rights and assume obligations by reason of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract having solicited unspecified persons to apply to acquire rights and assume obligations as an afforestation cost bearer or person bearing forest-tending costs under that contract is revenue pertaining to timber income; provided, however, that the amount of consideration for that share that that party receives within five years after the date of acquisition of the rights pertaining to that contract is revenue pertaining to business income or miscellaneous income.
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afforestation profit-sharing contractmachine translation
「分収造林契約」
An afforestation profit-sharing contract under Article 2, paragraph (1) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who plants a forest on the land, and a person who bears some or all of the costs of that planting, under which they agree to share the proceeds of the forest in set proportions.
Defined inArticle 78, paragraph (1), item (i)· applies only in this subsection
forest-tending profit-sharing contractmachine translation
「分収育林契約」
A forest-tending profit-sharing contract under Article 2, paragraph (2) of the Act on Special Measures concerning Shared Forest, or any other contract among two or all three of a landowner, a person who tends and manages the forest growing on the land, and a person who bears some or all of the costs of that tending, under which they agree to share the proceeds of the tending in set proportions.
Defined inArticle 78, paragraph (1), item (ii)· applies only in this subsection
forest tendingmachine translation
「育林」
The tending and management of a forest growing on a particular piece of land.
Short name set inArticle 78, paragraph (1), item (ii)· applies only in this subsection
forest tendermachine translation
「育林者」
A party to a shared forest-tending contract (分収育林契約), other than the landowner, who tends the forest that is the subject of the contract.
Defined inArticle 78-3, paragraph (2), item (i)· applies only in this paragraph
forest plantermachine translation
「造林者」
Under a forest-sharing contract for afforestation (分収造林契約), a party other than the landowner who plants and grows trees on the land the contract covers.
Defined inArticle 78-3, paragraph (2), item (i)· applies only in this paragraph
person bearing forest-tending costsmachine translation
「育林費負担者」
A party to a shared forest-tending contract (分収育林契約), other than the landowner and the forest tender, who bears all or part of the costs of tending the forest.
Defined inArticle 78-3, paragraph (2), item (ii)· applies only in this provision and in Article 78-3, paragraph (4)
afforestation cost bearermachine translation
「造林費負担者」
Under a forest-sharing contract for afforestation (分収造林契約), a party other than the landowner and the forest planter (造林者) who bears all or part of the costs of the afforestation.
Defined inArticle 78-3, paragraph (2), item (ii)· applies only in this provision and in Article 78-3, paragraph (4)