# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十八条の二 (Article 78-2)

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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: 第七十八条の二 (Article 78-2)（分収造林契約又は分収育林契約の収益） — address `art-78-2`
- 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-78-2
- 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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### 第七十八条の二（分収造林契約又は分収育林契約の収益） — Profits from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts
<sup>caption: machine translation, not official</sup>
<sup>art-78-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2</sup>

      **第一項**  分収造林契約の当事者が当該契約に基づきその契約の目的となつた山林の造林による収益のうち当該山林の伐採又は譲渡による収益（第九十四条第一項各号（山林所得の収入金額とされる保険金等）に掲げるものを含む。次項において同じ。）を当該契約に定める一定の割合により分収する金額は、第三項に定めがあるものを除き、山林所得に係る収入金額とする。
      <sup>art-78-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-1</sup>
      The amount that a party to an afforestation profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract among the profits from afforestation of forested land that is the subject of the contract, the profits from the felling of trees in that forested land or from the transfer of that forested land (including those listed in the items of Article 94, paragraph (1) (Insurance Proceeds or Similar Benefits Treated as Revenue from Timber Income); the same applies in the following paragraph), is, except as provided for in paragraph (3), revenue pertaining to timber income.
      <sup>machine translation, not official</sup>

      **第二項**  分収育林契約の当事者が当該契約に基づきその契約の目的となつた山林の育林による収益のうち当該山林の伐採又は譲渡による収益を当該契約に定める一定の割合により分収する金額は、次項に定めがあるものを除き、山林所得に係る収入金額とする。
      <sup>art-78-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-2</sup>
      The amount that a party to a forest-tending profit-sharing contract receives, pursuant to that contract, by sharing at the fixed ratio specified in that contract the profits from the felling of trees in forested land that is the subject of the contract, or from the transfer of that forested land, among the profits from forest tending of that forested land, is, except as provided for in the following paragraph, revenue pertaining to timber income.
      <sup>machine translation, not official</sup>

      **第三項**  分収造林契約又は分収育林契約の当事者がその契約に基づき分収する金額で次の各号に掲げる金額のいずれかに該当するものは、山林所得以外の各種所得に係る収入金額とする。
      <sup>art-78-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3</sup>
      Among the amounts shared by parties to an afforestation profit-sharing contract or forest-tending profit-sharing contract pursuant to that contract, an amount that falls under any of the amounts listed in the following items is revenue pertaining to Each Class of Income other than timber income.
      <sup>machine translation, not official</sup>

        **一**  分収造林契約又は分収育林契約の目的となつた山林の伐採又は譲渡前にその契約に定める一定の割合により分収する金額（第九十四条第一項各号に掲げるものを除く。）
        <sup>art-78-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3/item-1</sup>
        An amount shared at the fixed ratio specified in the contract before the felling of trees in forested land that is the subject of the afforestation profit-sharing contract or forest-tending profit-sharing contract, or before the transfer of that forested land (excluding those listed in the items of Article 94, paragraph (1));
        <sup>machine translation, not official</sup>

        **二**  分収造林契約又は分収育林契約の締結の期間中引き続きその契約に係る地代、利息その他の対価（当該契約に基づく造林又は育林に係るものを除く。）に相当する金額の支払を受ける者が当該契約に定める一定の割合により分収する金額
        <sup>art-78-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3/item-2</sup>
        An amount shared at the fixed ratio specified in the contract by a person who continuously receives, throughout the period of the conclusion of an afforestation profit-sharing contract or forest-tending profit-sharing contract, payment of an amount equivalent to land rent, interest, or other consideration pertaining to that contract (excluding that pertaining to afforestation or forest tending under that contract);
        <sup>machine translation, not official</sup>

        **三**  分収造林契約又は分収育林契約に係る権利を取得した日以後五年以内にその契約に定める一定の割合により分収する金額
        <sup>art-78-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3/item-3</sup>
        An amount shared at the fixed ratio specified in the contract within five years after the date of acquiring the rights pertaining to the afforestation profit-sharing contract or forest-tending profit-sharing contract.
        <sup>machine translation, not official</sup>

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## Cites
- art-78-2/par-1: 第九十四条第一項 → 所得税法施行令 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1
- art-78-2/par-1: 次項 → 所得税法施行令 第七十八条の二第二項 (Article 78-2, paragraph (2)), art-78-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-2
- art-78-2/par-1: 第三項 → 所得税法施行令 第七十八条の二第三項 (Article 78-2, paragraph (3)), art-78-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3
- art-78-2/par-2: 次項 → 所得税法施行令 第七十八条の二第三項 (Article 78-2, paragraph (3)), art-78-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-3
- art-78-2/par-3/item-1: 第九十四条第一項 → 所得税法施行令 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-94/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第七十八条の二第一項（分収造林契約又は分収育林契約の収益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-1
- 所得税法施行令 第七十八条の二第二項（分収造林契約又は分収育林契約の収益） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-2/par-2
- 所得税法施行令 附則第三条第一項（分収造林契約又は分収育林契約の収益等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-1

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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-20261106T163957-030, 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-20261106T163957-030, 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