# 地方税法 / Local Tax Act — 第七十二条の十七 (Article 72-17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-17. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第七十二条の十七 (Article 72-17)（純支払賃借料の算定の方法） — address `art-72-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-17 - 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. --- ### 第七十二条の十七（純支払賃借料の算定の方法） — Method of Calculating Net Rent Paid caption: machine translation, not official art-72-17 · https://japanlaw.org/en/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17 **第一項** 第七十二条の十四の各事業年度の純支払賃借料は、各事業年度の支払賃借料（支払賃借料のうち当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものをいう。）の合計額から当該合計額を限度として各事業年度の受取賃借料（受取賃借料のうち当該事業年度の法人税の所得の計算上益金の額に算入されるものをいう。）の合計額を控除した金額による。 art-72-17/par-1 · https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 The net rent paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the rent paid for each business year (meaning, of the rent paid, those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the rent received for each business year (meaning, of the rent received, those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount. machine translation, not official **第二項** 前項の支払賃借料とは、法人が土地又は家屋（住宅、店舗、工場、倉庫その他の建物をいう。以下この項において同じ。）（これらと一体となつて効用を果たす構築物及び附属設備を含む。以下この項において同じ。）の賃借権（法人税法第六十四条の二第三項に規定するリース取引に係るものを除く。）、地上権、永小作権その他の土地又は家屋の使用又は収益を目的とする権利で、その存続期間が一月以上であるもの（以下この項及び次項において「賃借権等」という。）の対価（当該賃借権等に係る役務の提供の対価として政令で定めるものを含む。次項において同じ。）として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払うこととされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。 art-72-17/par-2 · https://japanlaw.org/en/local-tax-act/art-72-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-2 The rent paid in the preceding paragraph means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to pay as consideration for a right of lease of land or a house (meaning a dwelling, store, factory, warehouse or other building; the same applies hereinafter in this paragraph) (including structures and ancillary facilities that serve a function integrally with them; the same applies hereinafter in this paragraph) (excluding one relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act), a superficies right, emphyteusis or any other right for the purpose of the use or profit of land or a house, the duration of which is one month or more (hereinafter in this paragraph and the following paragraph referred to as a "right of lease, etc.") (including those specified by Cabinet Order as consideration for the provision of services relating to that right of lease, etc.; the same applies in the following paragraph), in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded. machine translation, not official **第三項** 第一項の受取賃借料とは、法人が賃借権等の対価として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払を受けることとされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。 art-72-17/par-3 · https://japanlaw.org/en/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 The rent received in paragraph (1) means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to receive as consideration for a right of lease, etc. in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded. machine translation, not official --- ## Cites - art-72-17/par-1: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14 - art-72-17/par-2: 前項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 - art-72-17/par-2: この項 → 地方税法 第七十二条の十七第二項 (Article 72-17, paragraph (2)), art-72-17/par-2 — https://japanlaw.org/en/local-tax-act/art-72-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-2 - art-72-17/par-2: 法人税法第六十四条の二第三項 → 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-72-17/par-2: 次項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/en/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - art-72-17/par-3: 第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の十七第二項（純支払賃借料の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-2 - 地方税法 第七十二条の十七第三項（純支払賃借料の算定の方法） — https://japanlaw.org/en/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - 地方税法 第七十二条の二十四の六第一項（課税標準の算定の細目） — https://japanlaw.org/en/local-tax-act/art-72-24-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-6/par-1 - 地方税法 第七十二条の二十六第一項（事業年度の期間が六月を超える法人等の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - 地方税法 第七十二条の二十九第一項（清算中の法人の各事業年度の申告納付） — https://japanlaw.org/en/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1 - 地方税法 第七十二条の三十第一項（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — https://japanlaw.org/en/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1 - 地方税法 附則第六項 — https://japanlaw.org/en/local-tax-act/suppl-3301-111/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3301-111/par-6 - 地方税法 附則第二十三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-3 - 地方税法 附則第二項（適用） — https://japanlaw.org/en/local-tax-act/suppl-3351-56/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3351-56/par-2 - 地方税法 附則第十五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15/par-1 - 地方税法 附則第十二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3401-141/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141/art-12/par-1 - 地方税法 附則第五条第五項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-5 - 地方税法 附則第五条第六項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-6 - 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3601-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-3/par-3 - 地方税法 附則第五条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-1 - 地方税法 附則第九条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-78/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-78/art-9/par-1 - 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-3/par-2 - 地方税法 附則第五十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-56/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-56/art-58/par-1 - 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-2 - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-051, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27