# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百八十一条の三 (Article 281-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-3. 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: 第二百八十一条の三 (Article 281-3)（国内にある土地等の譲渡による対価） — address `art-281-3` - 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-281-3 - 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. --- ### 第二百八十一条の三（国内にある土地等の譲渡による対価） — (Consideration for the Transfer of Land Located in Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-281-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-3 **第一項** 法第百六十一条第一項第五号（国内源泉所得）に規定する政令で定める対価は、土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価（その金額が一億円を超えるものを除く。）で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。 art-281-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-3/par-1 The consideration specified by Cabinet Order prescribed in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act is to be the consideration for the transfer of land, etc. (meaning land or rights existing on land, or buildings and their associated facilities or structures, located in Japan; hereinafter the same applies in this Article) (excluding one the amount of which exceeds 100 million yen), which is paid by an individual who has received the land, etc. for the purpose of using it as the individual's own residence or the relative's residence. machine translation, not official --- ## Cites - art-281-3/par-1: 法第百六十一条第一項第五号 → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 (e-Gov law ID 340AC0000000033) - art-281-3/par-1: この条 → 所得税法施行令 第二百八十一条の三 (Article 281-3), art-281-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第二百八十一条の三第一項（国内にある土地等の譲渡による対価） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281-3/par-1 --- ## 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-20261106T173921-074, 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