# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七節の二 (Part 2, Chapter 1, Section 7-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-7-2. 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: 第七節の二 (Part 2, Chapter 1, Section 7-2) — address `pt-2/ch-1/sec-7-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-7-2 - 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. --- ## 第七節の二　リース取引 — Section 7-2 Lease Transactions heading: machine translation, not official pt-2/ch-1/sec-7-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-7-2 ### 第百九十七条の二（リース取引の範囲） — Scope of Lease Transactions caption: machine translation, not official art-197-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2 **第一項** 法第六十七条の二第三項（リース取引に係る所得の金額の計算）に規定する政令で定める資産の賃貸借は、土地の賃貸借のうち、第七十九条（資産の譲渡とみなされる行為）の規定の適用のあるもの及び次に掲げる要件（これらに準ずるものを含む。）のいずれにも該当しないものとする。 art-197-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2/par-1 The lease of assets specified by Cabinet Order as prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Act is to be a lease of land to which the provisions of Article 79 (Acts Deemed to Be Transfers of Assets) apply and a lease of land that falls under none of the following requirements (including requirements equivalent to these). machine translation, not official **一** 当該土地の賃貸借に係る契約において定められている当該賃貸借の期間（以下この条において「賃貸借期間」という。）の終了の時又は当該賃貸借期間の中途において、当該土地が無償又は名目的な対価の額で当該賃貸借に係る賃借人に譲渡されるものであること。 art-197-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2/par-1/item-1 that, under the contract for the lease of the land, the land is to be transferred to the lessee under the lease without compensation or for a nominal consideration, at the end of the lease period prescribed in the contract (hereinafter in this Article referred to as the "lease period") or during the lease period; machine translation, not official **二** 当該土地の賃貸借に係る賃借人に対し、賃貸借期間終了の時又は賃貸借期間の中途において当該土地を著しく有利な価額で買い取る権利が与えられているものであること。 art-197-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2/par-1/item-2 that the lessee under the lease of the land is granted a right to purchase the land at a significantly favorable price at the end of the lease period or during the lease period. machine translation, not official **第二項** 資産の賃貸借につき、その賃貸借期間（当該資産の賃貸借に係る契約の解除をすることができないものとされている期間に限る。）において賃借人が支払う賃借料の金額の合計額がその資産の取得のために通常要する価額（当該資産を業務の用に供するために要する費用の額を含む。）のおおむね百分の九十に相当する金額を超える場合には、当該資産の賃貸借は、法第六十七条の二第三項第二号の資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているものであることに該当するものとする。 art-197-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2/par-2 Where, with regard to a lease of assets, the total amount of rent paid by the lessee during the lease period (limited to the period during which the contract for the lease of the assets is stipulated as not subject to cancellation) exceeds an amount equivalent to approximately 90 percent of the value ordinarily required for the acquisition of the assets (including the amount of expenses required to put the assets to use for business), the lease of the assets is to be deemed to fall under the case where the lessee is to substantially bear the expenses arising from the use of the assets as referred to in Article 67-2, paragraph (3), item (ii) of the Act. machine translation, not official --- ## Cites - art-197-2/par-1: 法第六十七条の二第三項 → 所得税法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-67-2/par-3 (e-Gov law ID 340AC0000000033) - art-197-2/par-1: 第七十九条 → 所得税法施行令 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79 - art-197-2/par-1/item-1: この条 → 所得税法施行令 第百九十七条の二 (Article 197-2), art-197-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-2 - art-197-2/par-2: 法第六十七条の二第三項第二号 → 所得税法 第六十七条の二第三項第二号 (Article 67-2, paragraph (3), item (ii)), art-67-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-67-2/par-3/item-2 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-055, 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-20261106T173921-055, 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