Where a Resident has, in any year, paid contributions to be applied to the funds, pertaining to the business, of a public interest corporation, etc. prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act, or of a general incorporated association or general incorporated foundation, whose principal purpose is the business of compensating for specific losses or expenses such as losses due to fluctuations in the prices of agricultural and livestock products and the cost of relief where a fishing boat is in distress, which funds are used within a short period and have been designated by the Commissioner of the National Tax Agency as satisfying all of the following requirements, the amount expended is included in necessary expenses in calculating the amount of business income for the year that includes the day on which it was expended.
居住者が、各年において、農畜産物の価格の変動による損失、漁船が遭難した場合の救済の費用その他の特定の損失又は費用を補てんするための業務を主たる目的とする法人税法第二条第六号（定義）に規定する公益法人等又は一般社団法人若しくは一般財団法人の当該業務に係る資金のうち短期間に使用されるもので次に掲げる要件のすべてに該当するものとして国税庁長官が指定したものに充てるための負担金を支出した場合には、その支出した金額は、その支出した日の属する年分の事業所得の金額の計算上、必要経費に算入する。
the amount of the contributions collected to be applied to the funds is appropriate in light of the content of the business;
当該資金に充てるために徴収される負担金の額が当該業務の内容からみて適正であること。
where the amount of the funds comes to exceed the amount necessary for the business, measures such as suspending the collection of contributions are to be taken;
当該資金の額が当該業務に必要な金額を超えることとなるときは、その負担金の徴収の停止その他必要な措置が講じられることとなつていること。
the funds are managed by an appropriate method in accordance with the purpose of the business.
当該資金が当該業務の目的に従つて適正な方法で管理されていること。
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Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.