# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十条 (Article 80) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80. 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: 第八十条 (Article 80)（特別の経済的な利益で借地権の設定等による対価とされるもの） — address `art-80` - 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-80 - 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. --- ### 第八十条（特別の経済的な利益で借地権の設定等による対価とされるもの） — Special Economic Benefits Treated as Consideration for the Establishment, etc. of Land Leasehold Rights caption: machine translation, not official art-80 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80 **第一項** 前条第一項に規定する借地権又は地役権の設定（当該借地権に係る土地の転貸その他他人に当該土地を使用させる行為を含む。以下この条において同じ。）をしたことに伴い、通常の場合の金銭の貸付けの条件に比し特に有利な条件による金銭の貸付け（いずれの名義をもつてするかを問わず、これと同様の経済的性質を有する金銭の交付を含む。以下この条において同じ。）その他特別の経済的な利益を受ける場合には、当該金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益その他当該特別の経済的な利益の額を前条第一項又は第二項に規定する対価の額に加算した金額をもつてこれらの規定に規定する支払を受ける金額とみなして、これらの規定を適用する。 art-80/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-1 Where, accompanying the establishment of a land leasehold right or servitude prescribed in paragraph (1) of the preceding Article (including a sublease of land pertaining to that land leasehold right and other acts of having another person use that land; the same applies hereinafter in this Article), a person receives a loan of money on terms particularly favorable compared with the terms of an ordinary loan of money (including, regardless of the name under which it is made, the delivery of money having a similar economic nature; the same applies hereinafter in this Article) or other special economic benefit, paragraphs (1) and (2) of the preceding Article apply by deeming the amount obtained by adding the benefit received through that loan of money compared with a case of receiving a loan of money on ordinary terms, and the amount of other such special economic benefit, to the amount of consideration prescribed in paragraph (1) or (2) of the preceding Article to be the amount received prescribed in those provisions. machine translation, not official **第二項** 前項の場合において、その受けた金銭の貸付けにより通常の条件で金銭の貸付けを受けた場合に比して受ける利益の額は、当該貸付けを受けた金額から、当該金額について通常の利率（当該貸付けを受けた金額につき利息を附する旨の約定がある場合には、その利息に係る利率を控除した利率）の十分の五に相当する利率による複利の方法で計算した現在価値に相当する金額（当該金銭の貸付けを受ける期間が同項の設定に係る権利の存続期間に比して著しく短い期間として約定されている場合において、長期間にわたつて地代をすえ置く旨の約定がされていることその他当該権利に係る土地の上に存する建物又は構築物の状況、地代に関する条件等に照らし、当該金銭の貸付けを受けた期間が将来更新されるものと推測するに足りる明らかな事実があるときは、借地権又は地役権の設定を受けた者が当該設定により受ける利益から判断して当該金銭の貸付けが継続されるものと合理的に推定される期間を基礎として当該方法により計算した場合の現在価値に相当する金額）を控除した金額によるものとする。 art-80/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-2 In the case referred to in the preceding paragraph, the amount of the benefit received through the loan of money received, compared with a case of receiving a loan of money on ordinary terms, is to be the amount obtained by deducting from the amount of that loan the amount equivalent to the present value, calculated by the method of compound interest at a rate equivalent to five-tenths of the ordinary interest rate for that amount (where there is an agreement to attach interest to the amount of that loan, the rate obtained by deducting the interest rate pertaining to that interest) (where the period of receiving that loan of money is agreed to be a period markedly shorter than the duration of the right pertaining to the establishment referred to in that paragraph, and there is a clear fact sufficient to presume that the period of receiving that loan will be renewed in the future in light of an agreement to hold the land rent unchanged over a long period, the condition of buildings or structures existing on the land pertaining to that right, the terms concerning land rent, and other matters, the amount equivalent to the present value calculated by that method on the basis of the period over which that loan of money is reasonably presumed to continue, judging from the benefit received by the person granted the establishment of the land leasehold right or servitude through that establishment). machine translation, not official --- ## Cites - art-80/par-1: 前条第一項 → 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-80/par-1: この条 → 所得税法施行令 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80 - art-80/par-1: 第二項 → 所得税法施行令 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-2 - art-80/par-2: 前項 → 所得税法施行令 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十条第一項（特別の経済的な利益で借地権の設定等による対価とされるもの） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-1 - 所得税法施行令 第八十条第二項（特別の経済的な利益で借地権の設定等による対価とされるもの） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-80/par-2 - 所得税法施行令 第百七十五条第二項（借地権等の設定をした土地の底地の取得費等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-175/par-2 - 所得税法施行令 第百七十七条第二項（転貸をした借地権の取得費） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-177/par-2 - 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 --- ## 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