# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十四条 (Article 174) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174. 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: 第百七十四条 (Article 174)（借地権等の設定をした場合の譲渡所得に係る取得費） — address `art-174` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174 - 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. --- ### 第百七十四条（借地権等の設定をした場合の譲渡所得に係る取得費） — Acquisition Cost Related to Capital Gains in the Case of the Establishment of a Land Leasehold Right, etc. caption: machine translation, not official art-174 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174 **第一項** 第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権又は地役権（以下この条において「借地権等」という。）の設定（借地権に係る土地を他人に使用させる行為を含む。以下この条において同じ。）につき法第三十三条第一項（譲渡所得）の規定の適用がある場合において、当該設定に係る譲渡所得の金額の計算上控除する取得費は、その借地権等の設定をした土地の取得に要した金額及び改良費の額の合計額に、第一号に掲げる金額が第二号に掲げる金額のうちに占める割合を乗じて計算した金額とする。 art-174/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1 Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the establishment (including an act of causing another person to use the land pertaining to a land leasehold right; the same applies hereinafter in this Article) of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right, etc."), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that establishment is the amount calculated by multiplying the sum of the amount required for the acquisition of the land on which that land leasehold right, etc. was established and the amount of improvement expenses by the proportion that the amount listed in item (i) accounts for in the amount listed in item (ii). machine translation, not official **一** その借地権等の設定の対価として支払を受ける金額 art-174/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1/item-1 The amount received as consideration for the establishment of that land leasehold right, etc.; and machine translation, not official **二** 前号に掲げる金額とその借地権等の設定をされている土地（以下この条において「底地」という。）としての価額（当該土地が借地権等の設定の目的である用途にのみ使用される場合において、当該底地としての価額が明らかでなく、かつ、その借地権等の設定により支払を受ける地代があるときは、その地代の年額の二十倍に相当する金額）との合計額 art-174/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1/item-2 The sum of the amount listed in the preceding item and the value as land subject to a leasehold (meaning the land on which that land leasehold right, etc. has been established; hereinafter in this Article referred to as "land subject to a leasehold") (where that land is used solely for the use for which the land leasehold right, etc. was established, the value as land subject to a leasehold is unclear, and there is ground rent received by reason of the establishment of that land leasehold right, etc., the amount equivalent to 20 times the annual amount of that ground rent). machine translation, not official **第二項** 借地権等の設定をしている土地につき更に他の者に対し借地権等の設定をした場合において、前の借地権等の設定につき前項の規定によりその取得費とされた金額があるときは、当該他の者に対する借地権等の設定に係る同項の規定の適用については、当該土地に係る同項に規定する取得に要した金額及び改良費の額の合計額は、当該合計額に相当する金額から当該取得費とされた金額を控除した金額とする。 art-174/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-2 Where a land leasehold right, etc. has been further established in favor of another person on land on which a land leasehold right, etc. has been established, if there is an amount treated as acquisition cost under the preceding paragraph for the earlier establishment of the land leasehold right, etc., then for the application of that paragraph to the establishment of the land leasehold right, etc. in favor of that other person, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount obtained by deducting the amount treated as acquisition cost from the amount equivalent to that sum. machine translation, not official **第三項** 第一項の規定を適用する場合において、先に借地権等の設定があつた土地につき現に借地権等の設定がなく、かつ、同項の規定により当該先の借地権等の設定に係る譲渡所得の金額の計算上控除された取得費があるときは、当該先の借地権等（同項の使用に係る権利を含む。以下この項において同じ。）の消滅につき対価を支払つた場合を除き、第一項に規定する取得費は、同項の借地権等につき同項の規定により計算した金額から当該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-174/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-3 Where paragraph (1) applies, if no land leasehold right, etc. is currently established on land on which a land leasehold right, etc. was previously established, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that earlier land leasehold right, etc., then, except where consideration was paid for the extinguishment of that earlier land leasehold right, etc. (including the right pertaining to the use referred to in that paragraph; the same applies hereinafter in this paragraph), the acquisition cost prescribed in paragraph (1) is the amount obtained by deducting the amount equivalent to the deducted acquisition cost from the amount calculated under that paragraph for the land leasehold right, etc. referred to in that paragraph. machine translation, not official **第四項** 第一項の規定を適用する場合において、当該借地権等の設定に係る土地が昭和二十七年十二月三十一日以前から引き続き所有していたものであるときは、当該土地に係る同項に規定する取得に要した金額及び改良費の額の合計額は、当該土地につき第百七十二条第一項及び第二項（昭和二十七年十二月三十一日以前に取得した資産の取得費）の規定により計算した金額と昭和二十八年一月一日以後に支出した改良費の額との合計額に相当する金額とする。 art-174/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-4 Where paragraph (1) applies, if the land pertaining to the establishment of that land leasehold right, etc. has been continuously owned since on or before December 31, 1952, the sum of the amount required for the acquisition and the amount of improvement expenses prescribed in that paragraph pertaining to that land is the amount equivalent to the sum of the amount calculated for that land under Article 172, paragraphs (1) and (2) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953. machine translation, not official --- ## Cites - art-174/par-1: 第七十九条第一項 → 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/ja/income-tax-act-enforcement-order/art-79/par-1 - art-174/par-1: この条 → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174 - art-174/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/ja/income-tax-act/art-33/par-1 (e-Gov law ID 340AC0000000033) - art-174/par-1: 第一号 → 所得税法施行令 第百七十四条第一項第一号 (Article 174, paragraph (1), item (i)), art-174/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1/item-1 - art-174/par-1: 第二号 → 所得税法施行令 第百七十四条第一項第二号 (Article 174, paragraph (1), item (ii)), art-174/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1/item-2 - art-174/par-1/item-2: 前号 → 所得税法施行令 第百七十四条第一項第一号 (Article 174, paragraph (1), item (i)), art-174/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1/item-1 - art-174/par-1/item-2: この条 → 所得税法施行令 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174 - art-174/par-2: 前項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1 - art-174/par-3: 第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1 - art-174/par-3: この項 → 所得税法施行令 第百七十四条第三項 (Article 174, paragraph (3)), art-174/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-3 - art-174/par-4: 第一項 → 所得税法施行令 第百七十四条第一項 (Article 174, paragraph (1)), art-174/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-174/par-1 - art-174/par-4: 第百七十二条第一項 → 所得税法施行令 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-172/par-1 - art-174/par-4: 第二項 → 所得税法施行令 第百七十二条第二項 (Article 172, paragraph (2)), art-172/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-172/par-2 ## Cited by 8 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/ja/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/ja/income-tax-act-enforcement-order/art-174/par-1 - 所得税法施行令 第百七十四条第一項第二号（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/ja/income-tax-act-enforcement-order/art-174/par-1/item-2 - 所得税法施行令 第百七十四条第二項（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/ja/income-tax-act-enforcement-order/art-174/par-2 - 所得税法施行令 第百七十四条第三項（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/ja/income-tax-act-enforcement-order/art-174/par-3 - 所得税法施行令 第百七十四条第四項（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/ja/income-tax-act-enforcement-order/art-174/par-4 - 所得税法施行令 第百七十五条第一項（借地権等の設定をした土地の底地の取得費等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175/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/ja/income-tax-act-enforcement-order/art-292/par-2 --- ## 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-20261106T173921-047, 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