# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百七十六条 (Article 176)

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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: 第百七十六条 (Article 176)（借地権の転貸に係る取得費） — address `art-176`
- 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-176
- 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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### 第百七十六条（借地権の転貸に係る取得費） — Acquisition Cost Related to the Sublease of a Land Leasehold Right
<sup>caption: machine translation, not official</sup>
<sup>art-176 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176</sup>

    **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（以下この条において「借地権」という。）に係る土地の転貸（当該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は、当該転貸に係る譲渡所得の金額の計算上控除する取得費は、当該転貸をした土地に係る借地権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。
    <sup>art-176/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1</sup>
    Where Article 33, paragraph (1) (Capital Gains) of the Act applies to the sublease (including an act of causing another person to use that land; the same applies hereinafter in this Article) of land pertaining to a land leasehold right prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) (hereinafter in this Article referred to as "land leasehold right"), the acquisition cost to be deducted in the calculation of the amount of capital gains pertaining to that sublease is the amount calculated by multiplying the sum of the amount required for the acquisition of the land leasehold right pertaining to the land subleased 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).
    <sup>machine translation, not official</sup>

      **一**  当該借地権に係る土地の転貸の対価として支払を受ける金額
      <sup>art-176/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-1</sup>
      The amount received as consideration for the sublease of the land pertaining to that land leasehold right; and
      <sup>machine translation, not official</sup>

      **二**  前号に掲げる金額と当該転貸直後における当該転貸をした土地に係る借地権の価額（当該転貸に係る土地が当該転貸の目的である用途にのみ使用される場合において、当該借地権の価額が明らかでなく、かつ、当該転貸により支払われる地代で当該借地権を有する者に交付するものがあるときは、その者に交付する地代の年額の二十倍に相当する金額）との合計額
      <sup>art-176/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-2</sup>
      The sum of the amount listed in the preceding item and the value, immediately after that sublease, of the land leasehold right pertaining to the land subleased (where the land pertaining to that sublease is used solely for the use for which the sublease was made, the value of that land leasehold right is unclear, and there is ground rent paid by reason of that sublease that is delivered to the holder of that land leasehold right, the amount equivalent to 20 times the annual amount of the ground rent delivered to that person).
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定を適用する場合において、先に転貸をした土地につき現に当該転貸に係る権利が消滅しており、かつ、同項の規定により当該先の転貸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、当該先の転貸に係る権利の消滅につき対価を支払つた場合を除き、同項に規定する取得費は、同項の借地権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。
    <sup>art-176/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-2</sup>
    Where the preceding paragraph applies, if the right pertaining to a previous sublease of land has presently been extinguished, and there is acquisition cost that was deducted under that paragraph in the calculation of the amount of capital gains pertaining to that previous sublease, then, except where consideration was paid for the extinguishment of the right pertaining to that previous sublease, the acquisition cost prescribed in that paragraph 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 referred to in that paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定を適用する場合において、同項に規定する転貸をした土地に係る借地権が昭和二十七年十二月三十一日以前から引き続いて所有していたものであるときは、当該借地権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、当該借地権につき第百七十二条第一項（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。
    <sup>art-176/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-3</sup>
    Where paragraph (1) applies, if the land leasehold right pertaining to the subleased land prescribed in that paragraph 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 leasehold right is the amount equivalent to the sum of the amount calculated for that land leasehold right under Article 172, paragraph (1) (Acquisition Cost of Assets Acquired on or before December 31, 1952) and the amount of improvement expenses expended on or after January 1, 1953.
    <sup>machine translation, not official</sup>

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## Cites
- art-176/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-176/par-1: この条 → 所得税法施行令 第百七十六条 (Article 176), art-176 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176
- art-176/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-176/par-1: 第一号 → 所得税法施行令 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-1
- art-176/par-1: 第二号 → 所得税法施行令 第百七十六条第一項第二号 (Article 176, paragraph (1), item (ii)), art-176/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-2
- art-176/par-1/item-2: 前号 → 所得税法施行令 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-1
- art-176/par-2: 前項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1
- art-176/par-3: 第一項 → 所得税法施行令 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1
- art-176/par-3: 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

## 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 第百七十六条第一項（借地権の転貸に係る取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1
- 所得税法施行令 第百七十六条第一項第二号（借地権の転貸に係る取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-1/item-2
- 所得税法施行令 第百七十六条第二項（借地権の転貸に係る取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-2
- 所得税法施行令 第百七十六条第三項（借地権の転貸に係る取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-176/par-3
- 所得税法施行令 第百七十七条第一項（転貸をした借地権の取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-177/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
- 所得税法施行令 第三百六条の二第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-306-2/par-2

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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-20261106T173921-047, 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-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