# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十九条の二 (Article 19-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第十九条の二 (Article 19-2)（資産の譲渡とみなされる地役権の設定の範囲等） — address `art-19-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-19-2 - 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. --- ### 第十九条の二（資産の譲渡とみなされる地役権の設定の範囲等） — Scope, etc. of the Establishment of Easements Deemed to Be Transfers of Assets caption: machine translation, not official art-19-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2 · https://japanlaw.org/l/340M50000040011/art-19-2 **第一項** 令第七十九条第一項（資産の譲渡とみなされる行為）に規定する財務省令で定める導流堤に類するものは、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遊砂地（流出した土砂、土石又は泥流（以下この項において「土砂等」という。）が下流域に流出することを防止するために設置される施設で、当該土砂等を捕捉し、かつ、当該施設の区域内において人為的に当該土砂等を氾濫させるものをいう。）とする。 art-19-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-1 · https://japanlaw.org/l/340M50000040011/art-19-2/par-1 The facility similar to a guide levee that is specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the Order is a sediment retention basin (meaning a facility installed to prevent runoff soil, rocks or mud flow (hereinafter referred to as "sediment, etc." in this paragraph) from flowing out into the downstream area, which captures that sediment, etc. and artificially causes that sediment, etc. to spread within the area of the facility) that is erosion control equipment prescribed in Article 1 (Definitions) of the Erosion Control Act (Act No. 29 of 1897). machine translation, not official **第二項** 令第七十九条第一項第一号に規定する財務省令で定める遊水地に類するものは、ダムによつて貯留される流水に係る河川法（昭和三十九年法律第百六十七号）第十六条第一項（河川整備基本方針）に規定する計画高水流量を低減するために設置される施設で、同法第六条第一項第三号（河川区域）に規定する遊水地に相当するもの（同法第七十九条第一項（国土交通大臣の認可等）の規定による国土交通大臣の認可を受けて設置されるものに限る。）とする。 art-19-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-2 · https://japanlaw.org/l/340M50000040011/art-19-2/par-2 The facility similar to a retarding basin that is specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1), item (i) of the Order is a facility installed to reduce the planned high-water discharge prescribed in Article 16, paragraph (1) (Basic River Improvement Policy) of the River Act (Act No. 167 of 1964) with respect to flowing water impounded by a dam, which is equivalent to a retarding basin prescribed in Article 6, paragraph (1), item (iii) (River Area) of that Act (limited to one installed with the approval of the Minister of Land, Infrastructure, Transport and Tourism under Article 79, paragraph (1) (Approval, etc. of the Minister of Land, Infrastructure, Transport and Tourism) of that Act). machine translation, not official **第三項** 令第七十九条第一項第三号に規定する財務省令で定める施設又は工作物は、同号の事業計画書に係る大深度地下の公共的使用に関する特別措置法施行規則（平成十二年総理府令第百五十七号）第八条第一号イ（使用認可申請書の添付書類の様式等）に掲げる事業計画の概要に記載された同号ロの施設又は工作物とする。 art-19-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-3 · https://japanlaw.org/l/340M50000040011/art-19-2/par-3 The facility or structure specified by Ministry of Finance Order as prescribed in Article 79, paragraph (1), item (iii) of the Order is the facility or structure set forth in Article 8, item (i), (b) of the Regulation for Enforcement of the Act on Special Measures concerning Public Use of Deep Underground (Order of the Prime Minister's Office No. 157 of 2000), as stated in the outline of the business plan set forth in item (i), (a) of that Article (Form, etc. of Documents to Be Attached to Application Forms for Approval of Use) of that Regulation, with respect to the business plan document referred to in that item of the Order. machine translation, not official --- ## Cites - art-19-2/par-1: 令第七十九条第一項 → e-Gov law 340CO0000000096, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection - art-19-2/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-19-2/par-1: この項 → 所得税法施行規則 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2/par-1 · https://japanlaw.org/l/340M50000040011/art-19-2/par-1 - art-19-2/par-2: 令第七十九条第一項第一号 → e-Gov law 340CO0000000096, 第七十九条第一項第一号 (Article 79, paragraph (1), item (i)), art-79/par-1/item-1 — not held in this collection - art-19-2/par-2: 河川法（昭和三十九年法律第百六十七号）第十六条第一項 → e-Gov law 339AC0000000167, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-19-2/par-2: 同法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-19-2/par-2: 同法第七十九条第一項 → e-Gov law 339AC0000000167, 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — not held in this collection - art-19-2/par-3: 令第七十九条第一項第三号 → e-Gov law 340CO0000000096, 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 · https://japanlaw.org/l/340M50000040011/art-19-2/par-1 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27