# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七十八条の三 (Article 78-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3. 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: 第七十八条の三 (Article 78-3)（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — address `art-78-3` - 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-78-3 - 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. --- ### 第七十八条の三（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — Income from the Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts caption: machine translation, not official art-78-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3 **第一項** 分収造林契約又は分収育林契約に係る権利の譲渡による収入金額は、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。 art-78-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-1 Revenue from the transfer of rights pertaining to an afforestation profit-sharing contract or forest-tending profit-sharing contract is, except as provided for in the following paragraph, revenue pertaining to timber income. machine translation, not official **第二項** 次の各号に掲げる分収造林契約又は分収育林契約の当事者の当該各号に掲げる収入金額は、事業所得又は雑所得に係る収入金額とする。 art-78-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2 The revenue listed in each of the following items of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract listed in those items is revenue pertaining to business income or miscellaneous income: machine translation, not official **一** 分収造林契約の当事者である土地の所有者若しくは造林者（当該土地の所有者以外の者で当該契約の目的となつた土地につき造林を行うものをいう。以下この項において同じ。）又は分収育林契約の当事者である土地の所有者若しくは育林者（当該土地の所有者以外の者で当該契約の目的となつた山林の育林を行うものをいう。以下この項において同じ。）　その契約に係る権利の取得の日以後五年以内にした当該権利の譲渡による収入金額 art-78-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2/item-1 The owner of land or forest planter (meaning a person other than the owner of that land who carries out afforestation on the land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to an afforestation profit-sharing contract, or the owner of land or forest tender (meaning a person other than the owner of that land who carries out forest tending on the forested land that is the subject of that contract; the same applies hereinafter in this paragraph) who is a party to a forest-tending profit-sharing contract: revenue from a transfer of the rights pertaining to that contract made within five years after the date of acquiring those rights; machine translation, not official **二** 分収造林契約の当事者である造林費負担者（当該契約に係る土地の所有者及び造林者以外の者でその造林に関する費用の全部又は一部を負担するものをいう。第四項において同じ。）又は分収育林契約の当事者である育林費負担者（当該契約に係る土地の所有者及び育林者以外の者でその育林に関する費用の全部又は一部を負担するものをいう。第四項において同じ。）　その契約に係る権利の譲渡による収入金額（第四項本文の規定の適用を受けるものを除く。） art-78-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2/item-2 An afforestation cost bearer who is a party to an afforestation profit-sharing contract (meaning a person other than the owner of the land and the forest planter pertaining to that contract who bears all or part of the expenses concerning that afforestation; the same applies in paragraph (4)) or a person bearing forest-tending costs who is a party to a forest-tending profit-sharing contract (meaning a person other than the owner of the land and the forest tender pertaining to that contract who bears all or part of the expenses concerning that forest tending; the same applies in paragraph (4)): revenue from the transfer of the rights pertaining to that contract (excluding that to which the main clause of paragraph (4) applies). machine translation, not official **第三項** 山林の所有者が当該山林につき分収育林契約を締結することにより、当該契約を締結する他の者から支払を受ける当該契約の目的となつた山林の持分の対価の額は、山林所得に係る収入金額とする。ただし、当該山林の取得の日以後五年以内に支払を受ける当該持分の対価の額は、事業所得又は雑所得に係る収入金額とする。 art-78-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-3 The amount of consideration for a share in the forested land that is the subject of a forest-tending profit-sharing contract, which the owner of forested land receives from another person concluding that contract by concluding a forest-tending profit-sharing contract in respect of that forested land, is revenue pertaining to timber income; provided, however, that the amount of consideration for that share received within five years after the date of acquisition of that forested land is revenue pertaining to business income or miscellaneous income. machine translation, not official **第四項** 分収造林契約又は分収育林契約の当事者が、不特定の者に対しその契約の造林費負担者又は育林費負担者として権利を取得し義務を負うこととなるための申込みを勧誘したことにより、新たに当該権利を取得し義務を負うこととなつた者から支払を受ける持分の対価の額は、山林所得に係る収入金額とする。ただし、当該当事者が当該契約に係る権利の取得の日以後五年以内に支払を受ける当該持分の対価の額は、事業所得又は雑所得に係る収入金額とする。 art-78-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-4 The amount of consideration for a share received from a person who has newly come to acquire rights and assume obligations by reason of a party to an afforestation profit-sharing contract or forest-tending profit-sharing contract having solicited unspecified persons to apply to acquire rights and assume obligations as an afforestation cost bearer or person bearing forest-tending costs under that contract is revenue pertaining to timber income; provided, however, that the amount of consideration for that share that that party receives within five years after the date of acquisition of the rights pertaining to that contract is revenue pertaining to business income or miscellaneous income. machine translation, not official --- ## Cites - art-78-3/par-1: 次項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2 - art-78-3/par-2/item-1: この項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2 - art-78-3/par-2/item-2: 第四項 → 所得税法施行令 第七十八条の三第四項 (Article 78-3, paragraph (4)), art-78-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第七十八条の三第一項（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-1 - 所得税法施行令 第七十八条の三第二項第一号（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2/item-1 - 所得税法施行令 第七十八条の三第二項第二号（分収造林契約又は分収育林契約に係る権利の譲渡等による所得） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-78-3/par-2/item-2 - 所得税法施行令 附則第三条第二項（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-2 - 所得税法施行令 附則第三条第三項（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-3 --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06