Supplementary Provisions, Article 9Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers
第九条（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）
The provisions of Articles 188, 189 and 191 and Article 292, paragraph (1) (limited to the portion pertaining to item (xi)) and paragraph (2) (limited to the portion pertaining to the rows for Article 189, paragraph (2) (Treatment Where Accounting Was Not Done by the Deferred Payment Standard Method, etc.) and Article 191, paragraph (7) (Timing of Attribution of Revenue and Expenses from a Lease Transfer in Cases of Discontinuation of Business, Death, etc.) in the table of Article 292, paragraph (2)) of the Former Order, which are based on the provisions of Article 65 of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") (including the case where calculation is made in accordance with it pursuant to Article 165, paragraph (1) of the Former Act; the same applies in the following paragraph and paragraph (4)) that are to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "case" in Article 189, paragraph (1) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Subsection referred to as the "2025 Amending Act") apply)", the phrase "case" in Article 189, paragraph (2) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which the cancellation or transfer was made)", and the phrase "when" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "when (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which that Resident made the transfer)", and the phrase "of that paragraph" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "of Article 65, paragraph (2) of the Act".
所得税法等の一部を改正する法律（令和七年法律第十三号。以下「改正法」という。）附則第四条第二項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第六十五条（旧法第百六十五条第一項の規定により準じて計算する場合を含む。次項及び第四項において同じ。）の規定に基づく旧令第百八十八条、第百八十九条、第百九十一条並びに第二百九十二条第一項（第十一号に係る部分に限る。）及び第二項（同項の表第百八十九条第二項（延払基準の方法により経理しなかつた場合等の処理）及び第百九十一条第七項（事業の廃止、死亡等の場合のリース譲渡に係る収入及び費用の帰属時期）の項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧令第百八十九条第一項中「場合」とあるのは「場合（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この款において「令和七年改正法」という。）附則第四条第三項又は第四項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定の適用を受けた場合を除く。）」と、同条第二項中「場合」とあるのは「場合（そのリース譲渡に係る収入金額及び費用の額につきその解除又は移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）」と、旧令第百九十一条第六項中「とき」とあるのは「とき（そのリース譲渡に係る収入金額及び費用の額につき当該居住者のその移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定の適用を受ける場合を除く。）」と、「の同項」とあるのは「の法第六十五条第二項」とする。
With regard to the application of Article 19 of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) in the case where Article 65 of the Former Act, which is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, applies, the phrase "the sum" in Article 19, paragraph (4) of that Order is deemed to be replaced with "the sum (hereinafter in this paragraph referred to as the "amount of costs, etc.")", and the phrase "is to be" in Article 19, paragraph (4) of that Order is deemed to be replaced with "is to be. In this case, where the amount of revenue and the amount of costs, etc. relating to that business income are subject to the application of Article 65, paragraph (1) or (2) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) that is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act, that amount of revenue and amount of costs, etc. are to be the amounts to be included in gross revenue and necessary expenses in the calculation of the amount of business income for that year pursuant to the provisions of Article 65 of the Income Tax Act prior to the amendment (or, where the amount to be included in that gross revenue includes an amount equivalent to the amount set forth in Article 188, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025) that is to remain in force pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions of that Cabinet Order and the amount set forth in Article 188, paragraph (3), item (ii) of the Order for Enforcement of the Income Tax Act prior to that amendment, the amount obtained by deducting those amounts)".
改正法附則第四条第二項の規定によりなおその効力を有するものとされる旧法第六十五条の規定の適用がある場合における租税特別措置法施行令（昭和三十二年政令第四十三号）第十九条の規定の適用については、同条第四項中「合計額を」とあるのは「合計額（以下この項において「原価等の額」という。）を」と、「とする」とあるのは「とする。この場合において、当該事業所得に係る収入金額及び原価等の額につき所得税法等の一部を改正する法律（令和七年法律第十三号）附則第四条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第六十五条第一項又は第二項の規定の適用を受けているときは、当該収入金額及び原価等の額は、同条の規定によりその年分の事業所得の金額の計算上総収入金額及び必要経費に算入される金額（当該総収入金額に算入される金額のうちに所得税法施行令等の一部を改正する政令（令和七年政令第百二十号）附則第九条第一項の規定によりなおその効力を有するものとされる同令第一条の規定による改正前の所得税法施行令第百八十八条第一項第二号ロに掲げる金額に相当する金額及び同条第三項第二号に掲げる金額が含まれている場合には、これらの金額を控除した金額）によるものとする」とする。
In the case where an individual to whom Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applied (hereinafter in this paragraph referred to as an "individual using even recording") dies, and the heir who succeeded to the business of that individual using even recording has the contract pertaining to the former lease transfer to which that application relates (meaning the former lease transfer prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph and the following paragraph) transferred from that individual using even recording, for the calculation of the amount of business income of that heir for each year on or after the year that includes the date of death, Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applies by deeming that heir to be an individual prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, deeming that former lease transfer to be a former lease transfer falling under Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, and deeming the statement under Article 4, paragraph (5) of the Supplementary Provisions of the Amending Act made by that individual using even recording to have been made by that heir. In this case, the phrase "that year" in item (i) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "that year (or, for the year that includes the date on which the heir who succeeded to the business of an individual to whom this paragraph applies, by reason of that individual's death, had the contract pertaining to that former lease transfer transferred from that individual, the period from that date to December 31 of that year)", and the phrase "amounts included" in item (ii), (b) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "amounts included (including the amounts included in gross revenue and necessary expenses in the calculation of the amount of business income for each year by the individual prescribed in the preceding item)".
改正法附則第四条第四項の規定の適用を受けた個人（以下この項において「均等計上個人」という。）が死亡した場合において、当該均等計上個人の事業を承継した相続人が当該均等計上個人からその適用に係る旧リース譲渡（同条第二項に規定する旧リース譲渡をいう。以下この項及び次項において同じ。）に係る契約の移転を受けたときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該相続人を同条第四項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなし、かつ、当該均等計上個人がした同条第五項の記載は当該相続人がしたものとみなして、同条第四項の規定を適用する。この場合において、同項第一号中「その年」とあるのは「その年（この項の規定の適用を受けた個人の死亡によりその個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けた日の属する年にあっては、同日からその年十二月三十一日までの期間）」と、同項第二号ロ中「算入された金額」とあるのは「算入された金額（前号に規定する個人において各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額を含む。）」とする。
Where an individual who is subject to the application of the main clause of Article 65, paragraph (1) or the main clause of paragraph (2) of the Former Act that remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a former lease transfer dies, and the heir who succeeded to that individual's business receives from that individual the transfer of the contract pertaining to that former lease transfer (excluding the case where, with regard to the revenue and expenses pertaining to that former lease transfer, the individual subject to that application is subject to the application of the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the Amending Act in the year that includes the date of that transfer), for the application of the provisions of Article 4, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act, where that heir is not an individual prescribed in paragraph (2) of that Article, in each year on or after the year that includes the date on which that heir received that transfer, that heir is deemed to be an individual prescribed in paragraph (3) of that Article, and that former lease transfer is deemed to be a former lease transfer falling under the provisions of that paragraph, respectively.
旧リース譲渡に係る収入金額及び費用の額につき改正法附則第四条第二項の規定によりなおその効力を有するものとされる旧法第六十五条第一項本文又は第二項本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けたとき（当該旧リース譲渡に係る収入金額及び費用の額につき当該適用を受けている個人の当該移転をした日の属する年において改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）における改正法附則第四条第三項及び第四項の規定の適用については、当該相続人が同条第二項に規定する個人でない場合には、当該相続人の当該移転を受けた日の属する年以後の各年においては、当該相続人を同条第三項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなす。
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 120 of 2025 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, short name for the 2025 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2025).
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, the Income Tax Act as it stood before Article 1 of the 2025 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2025) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
amount of costs, etc.machine translation
「原価等の額」
The total of the cost of the land, the interest on debts and the selling, general and administrative expenses attributable to a transfer of land, which Article 19, paragraph (4) of the Order for Enforcement of the Act on Special Measures Concerning Taxation subtracts from the income from the transfer, as this paragraph reads that provision where Article 65 of the Income Tax Act as it stood before Act No. 13 of 2025 still applies.
Short name set inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph
individual using even recordingmachine translation
「均等計上個人」
In Article 9, paragraph (3) of the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, an individual to whom Article 4, paragraph (4) of the supplementary provisions of the 2025 Act amending the Income Tax Act and other laws (Act No. 13 of 2025) applied for an old lease sale (旧リース譲渡); where such an individual dies, the heir who takes over the business and the lease contract is treated as that individual.
Short name set inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph
former lease transfermachine translation
「旧リース譲渡」
In Article 9, paragraphs (3) and (4) of the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, a former lease transfer as defined in Article 4, paragraph (2) of the supplementary provisions of the Act those provisions call the amending Act (改正法): a lease transfer as defined in Article 65, paragraph (1) of the Income Tax Act as it stood before that Act amended it, made in 2027 or an earlier year.
Defined inSupplementary Provisions, Article 9, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 9, paragraph (4)