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Article 60-2Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives

第六十条の二(協同組合等の事業分量配当等の損金算入)

The following amounts for which a cooperative, etc. makes a resolution to pay at the time of settling the accounts for each business year are included in deductible expenses, when calculating the amount of income of for the business year:

協同組合等が各事業年度の決算の確定の時にその支出すべき旨を決議する次に掲げる金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。

the amount to be distributed to the partners or other members, in accordance with the quantity or value of the goods that they dealt with, or the volume of the services of the cooperative, etc. that they used in the business year; and

その組合員その他の構成員に対しその者が当該事業年度中に取り扱つた物の数量、価額その他その協同組合等の事業を利用した分量に応じて分配する金額

the amount to be distributed to the partners or other members, in accordance with the level at which they were engaged in the business of the cooperative, etc. in the business year.

その組合員その他の構成員に対しその者が当該事業年度中にその協同組合等の事業に従事した程度に応じて分配する金額

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