# 法人税法 / Corporation Tax Act — 第六十四条の二 (Article 64-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十四条の二 (Article 64-2)（リース取引に係る所得の金額の計算） — address `art-64-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-64-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-64-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十四条の二（リース取引に係る所得の金額の計算） — (Calculation of the Amount of Income Related to Lease Transactions) caption: Ministry of Justice translation — Japanese Law Translation Database System art-64-2 · https://japanlaw.org/en/corporation-tax-act/art-64-2 · https://japanlaw.org/l/340AC0000000034/art-64-2 **第一項** 内国法人がリース取引を行つた場合には、そのリース取引の目的となる資産（以下この項において「リース資産」という。）の賃貸人から賃借人への引渡しの時に当該リース資産の売買があつたものとして、当該賃貸人又は賃借人である内国法人の各事業年度の所得の金額を計算する。 art-64-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-1 In the case where a domestic corporation has conducted lease transactions, the amount of income for each business year of the domestic corporation that is the lessor or lessee of the assets, which are the object of the lease transactions (hereinafter referred to as "lease assets" in this paragraph), is calculated, by deeming that the lease assets were traded at the time of their delivery from the lessor to the lessee. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 内国法人が譲受人から譲渡人に対する賃貸（リース取引に該当するものに限る。）を条件に資産の売買を行つた場合において、当該資産の種類、当該売買及び賃貸に至るまでの事情その他の状況に照らし、これら一連の取引が実質的に金銭の貸借であると認められるときは、当該資産の売買はなかつたものとし、かつ、当該譲受人から当該譲渡人に対する金銭の貸付けがあつたものとして、当該譲受人又は譲渡人である内国法人の各事業年度の所得の金額を計算する。 art-64-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-2 In the case where a domestic corporation has traded assets under the conditions of a lease from a transferee to a transferor (limited to a lease falling under the category of lease transactions), when it is deemed that such a chain of transactions substantially cover the borrowing and lending of monies, in light of the type of assets, developments leading to the trade and lease, and any other circumstances, the amount of income for each business year of the domestic corporation that is the transferee or transferor is calculated, by deeming that the assets were not traded but monies was lent from the transferee to the transferor. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前二項に規定するリース取引とは、資産の賃貸借（所有権が移転しない土地の賃貸借その他の政令で定めるものを除く。）で、次に掲げる要件に該当するものをいう。 art-64-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3 Lease transactions as prescribed in the preceding two paragraphs mean the lease of assets (excluding the lease of land of which the ownership is not transferred and any other lease specified by Cabinet Order) that meets the requirements listed as follows: Ministry of Justice translation — Japanese Law Translation Database System **一** 当該賃貸借に係る契約が、賃貸借期間の中途においてその解除をすることができないものであること又はこれに準ずるものであること。 art-64-2/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3/item-1 that the contract for the lease cannot be canceled in the middle of the lease period or the contract is equivalent to such contract; and Ministry of Justice translation — Japanese Law Translation Database System **二** 当該賃貸借に係る賃借人が当該賃貸借に係る資産からもたらされる経済的な利益を実質的に享受することができ、かつ、当該資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているものであること。 art-64-2/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3/item-2 that the lessee of the lease may receive substantial economic benefits from the assets related to the lease and is expected to bear substantial expenses caused by the use of the assets. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項第二号の資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているかどうかの判定その他前三項の規定の適用に関し必要な事項は、政令で定める。 art-64-2/par-4 · https://japanlaw.org/en/corporation-tax-act/art-64-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-4 Matters necessary for the determination as to whether a domestic corporation is to bear the substantial expenses caused by the use of the assets set forth in item (ii) of the preceding paragraph, and any other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-64-2/par-1: この項 → 法人税法 第六十四条の二第一項 (Article 64-2, paragraph (1)), art-64-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-1 - art-64-2/par-3: 前二項 → 法人税法 第六十四条の二第二項 (Article 64-2, paragraph (2)), art-64-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-2 - art-64-2/par-3: 前二項 → 法人税法 第六十四条の二第一項 (Article 64-2, paragraph (1)), art-64-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-1 - art-64-2/par-4: 前三項 → 法人税法 第六十四条の二第二項 (Article 64-2, paragraph (2)), art-64-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-2 - art-64-2/par-4: 前三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3 - art-64-2/par-4: 前三項 → 法人税法 第六十四条の二第一項 (Article 64-2, paragraph (1)), art-64-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-1 - art-64-2/par-4: 前項第二号 → 法人税法 第六十四条の二第三項第二号 (Article 64-2, paragraph (3), item (ii)), art-64-2/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第四十七条第一項（保険金等で取得した固定資産等の圧縮額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-47/par-1 · https://japanlaw.org/l/340AC0000000034/art-47/par-1 - 法人税法 第五十二条第一項第三号 — https://japanlaw.org/en/corporation-tax-act/art-52/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-52/par-1/item-3 - 法人税法 第五十三条第一項 — https://japanlaw.org/en/corporation-tax-act/art-53/par-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1 - 法人税法 第六十四条の二第一項（リース取引に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-1 - 法人税法 第六十四条の二第三項（リース取引に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3 - 法人税法 第六十四条の二第四項（リース取引に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-4 - 租税特別措置法 第四十二条の六第五項（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08