①The amount that a party to an afforestation profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract among the profits from afforestation of forested land that is the subject of the contract, the profits from the felling of trees in that forested land or from the transfer of that forested land (including those listed in the items of Article 94, paragraph (1) (Insurance Proceeds or Similar Benefits Treated as Revenue from Timber Income); the same applies in the following paragraph), is, except as provided for in paragraph (3), revenue pertaining to timber income.

②The amount that a party to a forest-tending profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract the profits from the felling of trees in forested land that is the subject of the contract, or from the transfer of that forested land, among the profits from forest tending of that forested land, is, except as provided for in the following paragraph, revenue pertaining to timber income.

③Among the amounts shared by parties to an afforestation profit-sharing contract or forest-tending profit-sharing contract pursuant to that contract, an amount that falls under any of the amounts listed in the following items is revenue pertaining to Each Class of Income other than timber income.

①Revenue 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.

②The 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:

③The 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.

④The 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.

①The acts specified by Cabinet Order prescribed in Article 33, paragraph (1) (Capital Gains) of the Act are, among the establishment of superficies or a right of lease for the purpose of owning a building or structure (hereinafter in this Article referred to as a "land leasehold right") or of a servitude (limited to a servitude that restricts the installation of structures and that has been established for the purpose of the erection of extra-high-voltage overhead electric wires, the laying of extra-high-voltage underground electric wires or of conduits carrying high-pressure gas supplied by a gas business operator prescribed in Article 2, paragraph (12) (Definitions) of the Gas Business Act, the establishment of an airfield, the laying of suspended railways or straddle-beam railways, or the installation of training dikes, etc. (meaning training dikes that are erosion control facilities prescribed in Article 1 (Definitions) of the Erosion Control Act (Act No. 29 of 1897) and other things similar thereto specified by Ministry of Finance Order; referred to as "training dikes, etc." in item (i)), the installation of public facilities prescribed in Article 4, paragraph (14) (Definitions) of the City Planning Act (Act No. 100 of 1968), or the construction of buildings within a special urban block under Article 8, paragraph (1), item (iv) (Districts and Zones) of that Act; the same applies hereinafter in this Article) (including a sublease of land pertaining to a land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), those for which the amount received as consideration exceeds the amount equivalent to five-tenths of the amount specified in the following items for the categories of cases listed in those items.

②Where land pertaining to a land leasehold right is made available for use by another person, if, due to that use, both the owner of that land and the holder of that land leasehold right come to have their use of the land restricted compared with the state of use of the land immediately before that use, the provisions of the preceding paragraph apply to those persons by deeming the sum of the amounts that those persons receive as consideration for that use to be the amount received prescribed in that paragraph.

③With regard to the application of the provisions of paragraph (1), where the amount received as consideration for the establishment of a land leasehold right or servitude is equal to or less than the amount equivalent to 20 times the annual amount of the land rent received by that establishment, that establishment is presumed not to fall under the acts referred to in that paragraph.