# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十七条 (Article 177) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-177. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第百七十七条 (Article 177)（転貸をした借地権の取得費） — address `art-177` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-177 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百七十七条（転貸をした借地権の取得費） — Acquisition Cost of Land Leasehold Rights That Have Been Subleased caption: machine translation, not official art-177 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-177 **第一項** 前条第一項に規定する借地権（以下この条において「借地権」という。）に係る土地の同項に規定する転貸（以下この条において「転貸」という。）につき法第三十三条第一項（譲渡所得）の規定の適用があつた場合において、当該転貸をした土地に係る借地権の譲渡があつたときは、同項の規定の適用については、当該譲渡に係る譲渡所得の金額の計算上控除する取得費は、前条第一項に規定する借地権の取得に要した金額及び改良費の額の合計額から同項の規定により当該転貸に係る譲渡所得の金額の計算上控除された取得費に相当する金額を控除した金額とする。 art-177/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-177/par-1 Where the provisions of Article 33, paragraph (1) (Capital Gains) of the Act have applied to the sublease (hereinafter in this Article referred to as "sublease") prescribed in paragraph (1) of the preceding Article of land pertaining to a land leasehold right prescribed in that paragraph (hereinafter in this Article referred to as "land leasehold right"), and a transfer of the land leasehold right pertaining to the land so subleased has taken place, for the purposes of the application of the provisions of Article 33, paragraph (1) of the Act, the acquisition cost to be deducted in calculating the amount of capital gains pertaining to that transfer is the amount obtained by deducting, from the sum of the amount required for the acquisition of the land leasehold right prescribed in paragraph (1) of the preceding Article and the amount of improvement expenses, the amount equivalent to the acquisition cost deducted pursuant to the provisions of that paragraph in calculating the amount of capital gains pertaining to that sublease. machine translation, not official **第二項** 借地権に係る土地の転貸につき第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの）の規定の適用を受けた者が、同条第一項の貸付けを受けた金額のうち同項の規定により当該転貸の対価の額に加算された金額の全部又は一部の返済その他同項に規定する特別の経済的な利益の全部又は一部の返還をした場合において、その返還により当該転貸に係る使用料の引上げ、その土地の上に存する建物又は構築物の除去その他当該転貸をした土地に係る借地権の価値の増加があつたときは、その返還をした利益の額に相当する金額は、当該転貸をした土地に係る借地権の取得に要した金額及び改良費の額の合計額に加算する。 art-177/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-177/par-2 Where a person to whom the provisions of Article 80 (Special Economic Benefits Treated as Consideration for Establishment, etc. of a Land Leasehold Right) have applied with respect to the sublease of land pertaining to a land leasehold right has repaid all or part of the amount of the loan received under paragraph (1) of that Article that was added to the amount of consideration for that sublease pursuant to the provisions of that paragraph, or has otherwise returned all or part of the special economic benefit prescribed in that paragraph, and as a result of that return there has been an increase in the value of the land leasehold right pertaining to the land so subleased, such as an increase in the royalty pertaining to that sublease or the removal of a building or structure situated on that land, the amount equivalent to the amount of the benefit returned is to be added to the sum of the amount required for the acquisition of the land leasehold right pertaining to the land so subleased and the amount of improvement expenses. machine translation, not official --- ## Cites - art-177/par-1: 前条第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-176/par-1 - art-177/par-1: この条 → 所得税法施行令 第百七十七条 (Article 177), art-177 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-177 - art-177/par-1: 法第三十三条第一項 → 所得税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033) - art-177/par-2: 第八十条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-80 - art-177/par-2: 同条第一項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-80/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第九十四条第二項（事業所得の収入金額とされる保険金等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-94/par-2 - 所得税法施行令 第百七十七条第一項（転貸をした借地権の取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-177/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-060, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-060, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06