# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百八十二条 (Article 182) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182. 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: 第百八十二条 (Article 182)（借地権等の更新料を支払つた場合の必要経費算入） — address `art-182` - 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-182 - 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. --- ### 第百八十二条（借地権等の更新料を支払つた場合の必要経費算入） — Inclusion in Necessary Expenses of Renewal Fees Paid for Land Leasehold Rights, etc. caption: machine translation, not official art-182 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182 **第一項** 居住者が、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の用に供する借地権（地上権若しくは土地の賃借権又はこれらの権利に係る土地の転借に係る権利をいう。）又は地役権の存続期間の更新をする場合において、その更新の対価（以下この条において「更新料」という。）の支払をしたときは、当該借地権又は地役権の取得費に、その更新の時における当該借地権又は地役権の価額のうちに当該更新料の額の占める割合を乗じて計算した金額に相当する金額は、その更新のあつた日の属する年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。 art-182/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182/par-1 Where a Resident, in renewing the term of a land leasehold right (meaning a superficies, a right of lease of land, or a right pertaining to the sublease of land pertaining to these rights) or servitude used for business that gives rise to real property income, business income, timber income, or miscellaneous income, pays consideration for the renewal (hereinafter in this Article referred to as the "renewal fee"), the amount equivalent to the amount calculated by multiplying the acquisition cost of that land leasehold right or servitude by the proportion that the amount of the renewal fee accounts for in the value of that land leasehold right or servitude at the time of the renewal is included in necessary expenses in the calculation of the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income for the year that includes the day of the renewal. machine translation, not official **第二項** 前項の取得費は、同項の借地権又は地役権の取得に要した金額のほか、同項に規定する更新前に支出した改良費及び更新料の額を含むものとし、その更新前に同項の規定により必要経費に算入された金額があるときは、当該金額を控除した金額とする。 art-182/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182/par-2 The acquisition cost referred to in the preceding paragraph includes, in addition to the amount required for the acquisition of the land leasehold right or servitude referred to in that paragraph, the amounts of improvement expenses and renewal fees expended before the renewal prescribed in that paragraph, and where there is an amount that was included in necessary expenses under the provisions of that paragraph before the renewal, it is the amount obtained by deducting that amount. machine translation, not official --- ## Cites - art-182/par-1: この条 → 所得税法施行令 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182 - art-182/par-2: 前項 → 所得税法施行令 第百八十二条第一項 (Article 182, paragraph (1)), art-182/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百八十二条第一項（借地権等の更新料を支払つた場合の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182/par-1 - 所得税法施行令 第百八十二条第二項（借地権等の更新料を支払つた場合の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182/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-20261106T173921-048, 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