# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十五条 (Article 175) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175. 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: 第百七十五条 (Article 175)（借地権等の設定をした土地の底地の取得費等） — address `art-175` - 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-175 - 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. --- ### 第百七十五条（借地権等の設定をした土地の底地の取得費等） — Acquisition Cost, etc. of Land Subject to a Leasehold Where a Land Leasehold Right, etc. Has Been Established caption: machine translation, not official art-175 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175 **第一項** 前条第一項に規定する借地権等（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）の規定の適用があつた場合において、当該設定をした土地の譲渡があつたときは、同項の規定の適用については、当該土地に係る前条第一項第二号に規定する底地（以下この条において「底地」という。）に相当する部分の譲渡があつたものとし、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、同項に規定する土地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に相当する金額を控除した金額とする。 art-175/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175/par-1 Where Article 33, paragraph (1) (Capital Gains) of the Act has applied 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, etc. prescribed in paragraph (1) of the preceding Article (hereinafter in this Article referred to as "land leasehold right, etc.") and the land on which that land leasehold right, etc. was established is transferred, for the application of Article 33, paragraph (1) of the Act, a transfer of the portion equivalent to the land subject to a leasehold prescribed in paragraph (1), item (ii) of the preceding Article pertaining to that land (hereinafter in this Article referred to as "land subject to a leasehold") is deemed to have occurred, and the acquisition cost to be deducted in the calculation of 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 and the amount of improvement expenses prescribed in paragraph (1) of the preceding Article, the amount equivalent to the acquisition cost deducted under that paragraph in the calculation of the amount of capital gains pertaining to the establishment of that land leasehold right, etc. machine translation, not official **第二項** 借地権等の設定につき第八十条（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設定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借地権等に係る土地の地代の引上げ、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土地の底地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加算する。 art-175/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175/par-2 Where a person to whom Article 80 (Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights) has applied with regard to the establishment of a land leasehold right, etc. has repaid, in whole or in part, the portion, out of the amount of the loan received as referred to in paragraph (1) of that Article, that was added under that paragraph to the amount of consideration for that establishment, or has otherwise returned, in whole or in part, the special economic benefit prescribed in that paragraph, if that return results in an increase in the ground rent for the land pertaining to the land leasehold right, etc., the removal of a building or structure existing on that land, or any other increase in the value of the land subject to a leasehold of 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 on which that establishment was made and the amount of improvement expenses. machine translation, not official --- ## Cites - art-175/par-1: 前条第一項 → 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-175/par-1: この条 → 所得税法施行令 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175 - art-175/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-175/par-1: 前条第一項第二号 → 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-175/par-2: 第八十条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80 - art-175/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/ja/income-tax-act-enforcement-order/art-80/par-1 ## Cited by 3 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