# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十九条 (Article 79)

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- 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: 第七十九条 (Article 79)（資産の譲渡とみなされる行為） — address `art-79`
- 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-79
- 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.

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### 第七十九条（資産の譲渡とみなされる行為） — Acts Deemed to Be Transfers of Assets
<sup>caption: machine translation, not official</sup>
<sup>art-79 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79</sup>

      **第一項**  法第三十三条第一項（譲渡所得）に規定する政令で定める行為は、建物若しくは構築物の所有を目的とする地上権若しくは賃借権（以下この条において「借地権」という。）又は地役権（特別高圧架空電線の架設、特別高圧地中電線若しくはガス事業法第二条第十二項（定義）に規定するガス事業者が供給する高圧のガスを通ずる導管の敷設、飛行場の設置、懸垂式鉄道若しくは跨座式鉄道の敷設又は砂防法（明治三十年法律第二十九号）第一条（定義）に規定する砂防設備である導流堤その他財務省令で定めるこれに類するもの（第一号において「導流堤等」という。）の設置、都市計画法（昭和四十三年法律第百号）第四条第十四項（定義）に規定する公共施設の設置若しくは同法第八条第一項第四号（地域地区）の特定街区内における建築物の建築のために設定されたもので、建造物の設置を制限するものに限る。以下この条において同じ。）の設定（借地権に係る土地の転貸その他他人に当該土地を使用させる行為を含む。以下この条において同じ。）のうち、その対価として支払を受ける金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額の十分の五に相当する金額を超えるものとする。
      <sup>art-79/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1</sup>
      The 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.
      <sup>machine translation, not official</sup>

        **一**  当該設定が建物若しくは構築物の全部の所有を目的とする借地権又は地役権の設定である場合（第三号に掲げる場合を除く。）　その土地（借地権者にあつては、借地権。次号において同じ。）の価額（当該設定が、地下若しくは空間について上下の範囲を定めた借地権若しくは地役権の設定である場合又は導流堤等若しくは河川法（昭和三十九年法律第百六十七号）第六条第一項第三号（河川区域）に規定する遊水地その他財務省令で定めるこれに類するものの設置を目的とした地役権の設定である場合には、当該価額の二分の一に相当する金額）
        <sup>art-79/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-1</sup>
        Where that establishment is the establishment of a land leasehold right or servitude for the purpose of owning the whole of a building or structure (excluding the case listed in item (iii)): the value of that land (for a holder of a land leasehold right, the land leasehold right; the same applies in the following item) (where that establishment is the establishment of a land leasehold right or servitude that specifies a vertical range for underground or space, or the establishment of a servitude for the purpose of installing training dikes, etc. or retarding basins prescribed in Article 6, paragraph (1), item (iii) (River Areas) of the River Act (Act No. 167 of 1964) and other similar things specified by Ministry of Finance Order, an amount equivalent to one-half of that value);
        <sup>machine translation, not official</sup>

        **二**  当該設定が建物又は構築物の一部の所有を目的とする借地権の設定である場合　その土地の価額に、その建物又は構築物の床面積（当該対価の額が、当該建物又は構築物の階その他利用の効用の異なる部分ごとにその異なる効用に係る適正な割合を勘案して算定されているときは、当該割合による調整後の床面積。以下この号において同じ。）のうちに当該借地権に係る建物又は構築物の一部の床面積の占める割合を乗じて計算した金額
        <sup>art-79/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-2</sup>
        Where that establishment is the establishment of a land leasehold right for the purpose of owning a part of a building or structure: the amount calculated by multiplying the value of that land by the ratio that the floor area of the part of the building or structure pertaining to that land leasehold right occupies in the floor area of that building or structure (where the amount of that consideration is calculated, for each floor of that building or structure or other part differing in utility of use, taking into account the appropriate ratio pertaining to that differing utility, the floor area as adjusted by that ratio; the same applies hereinafter in this item);
        <sup>machine translation, not official</sup>

        **三**  当該設定が施設又は工作物（大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十六条（使用の認可の要件）の規定により使用の認可を受けた事業（以下この号において「認可事業」という。）と一体的に施行される事業として当該認可事業に係る同法第十四条第二項第二号（使用認可申請書）の事業計画書に記載されたものにより設置されるもののうち財務省令で定めるものに限る。）の全部の所有を目的とする地下について上下の範囲を定めた借地権の設定である場合　その土地（借地権者にあつては、借地権）の価額の二分の一に相当する金額に、その土地（借地権者にあつては、借地権に係る土地）における地表から同法第二条第一項各号（定義）に掲げる深さのうちいずれか深い方の深さ（以下この号において「大深度」という。）までの距離のうちに当該借地権の設定される範囲のうち最も浅い部分の深さから当該大深度（当該借地権の設定される範囲より深い地下であつて当該大深度よりも浅い地下において既に地下について上下の範囲を定めた他の借地権が設定されている場合には、当該他の借地権の範囲のうち最も浅い部分の深さ）までの距離の占める割合を乗じて計算した金額
        <sup>art-79/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-3</sup>
        Where that establishment is the establishment of a land leasehold right specifying a vertical range underground for the purpose of owning the whole of a facility or structure (limited to those specified by Ministry of Finance Order among those to be installed under a project stated, as a project carried out integrally with a project that has received authorization of use pursuant to Article 16 (Requirements for Authorization of Use) of the Act on Special Measures concerning Public Use of Deep Underground (Act No. 87 of 2000) (hereinafter in this item referred to as an "authorized project"), in the business plan under Article 14, paragraph (2), item (ii) (Application for Authorization of Use) of that Act pertaining to that authorized project): the amount calculated by multiplying an amount equivalent to one-half of the value of that land (for a holder of a land leasehold right, the land leasehold right) by the ratio that the distance from the depth of the shallowest part of the range in which that land leasehold right is established to that great depth (where, in the underground deeper than the range in which that land leasehold right is established but shallower than that great depth, another land leasehold right specifying a vertical range underground has already been established, the depth of the shallowest part of the range of that other land leasehold right) occupies in the distance from the ground surface to the deeper of the depths listed in the items of Article 2, paragraph (1) (Definitions) of that Act (hereinafter in this item referred to as "great depth") on that land (for a holder of a land leasehold right, the land pertaining to the land leasehold right).
        <sup>machine translation, not official</sup>

      **第二項**  借地権に係る土地を他人に使用させる場合において、その土地の使用により、その使用の直前におけるその土地の利用状況に比し、その土地の所有者及びその借地権者がともにその土地の利用を制限されることとなるときは、これらの者については、これらの者が使用の対価として支払を受ける金額の合計額を前項に規定する支払を受ける金額とみなして、同項の規定を適用する。
      <sup>art-79/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-2</sup>
      Where 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.
      <sup>machine translation, not official</sup>

      **第三項**  第一項の規定の適用については、借地権又は地役権の設定の対価として支払を受ける金額が当該設定により支払を受ける地代の年額の二十倍に相当する金額以下である場合には、当該設定は、同項の行為に該当しないものと推定する。
      <sup>art-79/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-3</sup>
      With 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.
      <sup>machine translation, not official</sup>

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## Cites
- art-79/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-79/par-1: この条 → 所得税法施行令 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79
- art-79/par-1: ガス事業法第二条第十二項 → e-Gov law 329AC0000000051, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-79/par-1: 砂防法（明治三十年法律第二十九号）第一条 → e-Gov law 130AC0000000029, 第一条 (Article 1), art-1 — not held in this collection
- art-79/par-1: 第一号 → 所得税法施行令 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-1
- art-79/par-1: 都市計画法（昭和四十三年法律第百号）第四条第十四項 → e-Gov law 343AC0000000100, 第四条第十四項 (Article 4, paragraph (14)), art-4/par-14 — not held in this collection
- art-79/par-1: 同法第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection
- art-79/par-1/item-1: 第三号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-3
- art-79/par-1/item-1: 次号 → 所得税法施行令 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-2
- art-79/par-1/item-1: 河川法（昭和三十九年法律第百六十七号）第六条第一項第三号 → e-Gov law 339AC0000000167, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection
- art-79/par-1/item-2: この号 → 所得税法施行令 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-2
- art-79/par-1/item-3: 大深度地下の公共的使用に関する特別措置法（平成十二年法律第八十七号）第十六条 → e-Gov law 412AC0000000087, 第十六条 (Article 16), art-16 — not held in this collection
- art-79/par-1/item-3: この号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-3
- art-79/par-1/item-3: 同法第十四条第二項第二号 → e-Gov law 412AC0000000087, 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — not held in this collection
- art-79/par-1/item-3: 同法第二条第一項 → e-Gov law 412AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-79/par-2: 前項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1
- art-79/par-3: 第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第七十九条第一項（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1
- 所得税法施行令 第七十九条第一項第一号（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-1
- 所得税法施行令 第七十九条第一項第二号（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-2
- 所得税法施行令 第七十九条第一項第三号（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-3
- 所得税法施行令 第七十九条第二項（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-2
- 所得税法施行令 第七十九条第三項（資産の譲渡とみなされる行為） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-3
- 所得税法施行令 第八十条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-80/par-1
- 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 第百七十四条第一項（借地権等の設定をした場合の譲渡所得に係る取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-174/par-1
- 所得税法施行令 第百七十六条第一項（借地権の転貸に係る取得費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-176/par-1
- 所得税法施行令 第百九十七条の二第一項（リース取引の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-197-2/par-1
- 所得税法施行令 第二百九十二条第二項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/par-2
- 所得税法施行令 第三百十九条の六第二項第一号ロ（公的年金等の金額から控除する金額の調整等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-6/par-2/item-1/sub-2
- 所得税法施行令 附則第五条第一項（資産の譲渡とみなされる行為に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-5/par-1
- 所得税法施行令 附則第五条第一項（資産の譲渡とみなされる行為に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-5/par-1
- 所得税法施行令 附則第六条第一項（資産の譲渡とみなされる行為に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-6/par-1
- 所得税法施行規則 第十九条の二第一項（資産の譲渡とみなされる地役権の設定の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十九条の二第二項（資産の譲渡とみなされる地役権の設定の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十九条の二第三項（資産の譲渡とみなされる地役権の設定の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-3 (e-Gov law ID 340M50000040011)

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## 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-20261106T163957-030, 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-20261106T163957-030, 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