法令翻訳 http://www.japaneselawtranslat...ky=&page=2

(国内にある土地等の譲渡による対価)
第二百八十一条の三  法第百六十一条第一号の三（国内源泉所得）に規定する政令で定める対価は、土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価（その金額が一億円を超えるものを除く。）で、当該土地等を自己又はその親族の居住の用に供するために譲り受けた個人から支払われるものとする。

Consideration for the Transfer of Land Located in Japan
Article 281-3  The consideration specified by Cabinet Order prescribed in Article 161, item (i)-3 (Domestic Source Income) of the Act is to be the consideration for the transfer of land, etc. (land or any right on land, or any building and auxiliary equipment or structure thereof, all of which are located in Japan; hereinafter the same applies in this Article) (excluding one that amounts to more than 100 million yen), which is paid by an individual who has received the land, etc. for the purpose of using it as the individual's own residence or the relative's residence.