사업시행자로부터 부동산 대금을 수령하였으나 소유권 등기이전이 완료되지 아니한 경우 양도에 해당하는지 여부

조세심판원 질의회신 | 1997-05-01 | 재일46014-1111 | 소득

Document Number

Japan 46014-111 (Law No. 5, 02)

Items of Taxation



It constitutes a transfer even if a transfer registration has not been completed due to the original contract terms and conditions, even if the transfer price of a building was actually received.

Congress RESALS

1. For the purpose of Article 88 (1) of the Income Tax Act, the term “transfer” means that the assets are actually transferred for price due to sale, exchange, investment in kind in a corporation, etc., regardless of the registration or enrollment of the assets.2. Therefore, in the case of an interpellation, the transfer income tax shall be levied even if the transfer of ownership is not completed due to the registration of transfer of ownership under the initial contract terms

Related statutes

1. A summary of the contents of inquiry;

Main text

The principal received compensation for the entire land and buildings to be incorporated into the land and buildings to be incorporated into the land and buildings to be implemented in the Dobong-gu Seoul Special Metropolitan City. The land has already been transferred to Seoul Special Metropolitan City, and the building has already concluded a contract for the removal of obstacles, and if the building is removed later, the building will be newly built in the name of the interpellation on the remaining site.

○ Contents of questioning

(a) The land was transferred in its name, and thus, the transfer income tax is also imposed on it. However, since the title of the building was not transferred, it cannot be deemed that the transfer was made because the title of the building was not transferred. Whether the receipt of compensation for removal of the building constitutes the transfer of the building and thus the subject of the transfer income tax is the subject of imposition.

(b) The contract deposit for removal of obstacles shall not be appropriated for the new building costs on the remaining site. It shall be constructed after obtaining a building permit under the name of a questioner;

(c) If the building is not subject to imposition, whether it is possible to refund the capital gains tax including the building already paid.


- The date and time of authorization for urban planning: the project name expansion work

Date of authorization publication: December 11, 1995

- Date and time of contract: - Land: 196.05

Buildings: 196.06

- A copy of land, building registry, land cadastre, and building management ledger: issued on April 17, 1997

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

○ Article 88(1) of the Income Tax Act