The unavoidable grounds specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act are expropriation, purchase, replotting disposition, conversion of rights, acquisition, or extinguishment of rights prescribed in the items of Article 33, paragraph (1) (Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.) of the Act on Special Measures Concerning Taxation, use based on the provisions of the Expropriation of Land Act, etc. prescribed in paragraph (4), item (i) of that Article, demolition or removal of assets prescribed in item (ii) of that paragraph based on the grounds prescribed in that item, or disposal of assets prescribed in item (iii) of that paragraph based on the grounds prescribed in that item, or termination of a lease or extinguishment of a spouse's right of residence under the provisions of Article 15-2, paragraph (2) (Request for Termination of Lease) of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002) (including the case where applied mutatis mutandis in Article 15-4, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), Article 122, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 124, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), or Article 163-15, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 163-17, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act).
法第四十四条（移転等の支出に充てるための交付金の総収入金額不算入）に規定する政令で定めるやむを得ない事由は、租税特別措置法第三十三条第一項各号（収用等に伴い代替資産を取得した場合の課税の特例）に規定する収用、買取り、換地処分、権利変換、買収若しくは権利の消滅、同条第四項第一号に規定する土地収用法等の規定に基づく使用、同項第二号に規定する事由に基づく同号に規定する資産の取壊し若しくは除去若しくは同項第三号に規定する事由に基づく同号に規定する資産の除却又はマンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項（賃貸借の終了請求）（同法第十五条の四第一項（配偶者居住権の消滅請求）において準用する場合を含む。）、第百二十二条第二項（賃貸借の終了請求）（同法第百二十四条第一項（配偶者居住権の消滅請求）において準用する場合を含む。）若しくは第百六十三条の十五第二項（賃貸借の終了請求）（同法第百六十三条の十七第一項（配偶者居住権の消滅請求）において準用する場合を含む。）の規定による賃貸借の終了若しくは配偶者居住権の消滅とする。
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lease
賃貸借
A contract in which one party, the lessor (賃貸人), agrees to let the other use a thing and take what it yields, and the other party, the lessee (賃借人), agrees to pay rent for it and to return it when the contract ends (Civil Code, Article 601). It ends when the thing can no longer be used at all, for example because it has been destroyed (Article 616-2), and where a lease is cancelled the cancellation takes effect only from then on (Article 620). For land held in order to own a building, and for buildings, the Act on Land and Building Leases sets special rules (特別の定め) on how long a lease lasts, how it is renewed and what effect it has, among other things (Article 1).
Written by AI using Civil Code, Arts. 601, 616-2, 620 and Act on Land and Building Leases, Art. 1 as a reference.