Article 82-4Treatment of Trust Money, etc. Disbursed under Asset-Building Fund Contracts for Wage Earners
第八十二条の四（勤労者財産形成基金契約に基づいて支出された信託金等の取扱い）
Where an asset-building fund for wage earners has disbursed, under a Type 1 asset-building fund contract for wage earners prescribed in Article 6-3, paragraph (2) (Asset-Building Fund Contract for Wage Earners) of the Workers' Property Accumulation Promotion Act, the trust money, etc. prescribed in item (i) of that paragraph for the beneficiaries, etc. of the trust prescribed in item (ii) of that paragraph, or has disbursed, under a Type 2 asset-building fund contract for wage earners prescribed in paragraph (3) of that Article, the deposits, etc. prescribed in item (i) of that paragraph for the wage earners prescribed in item (ii) of that paragraph, that trust money, etc. or those deposits, etc. are not to be included in the gross revenue pertaining to miscellaneous income for those beneficiaries, etc. of the trust or those wage earners.
勤労者財産形成基金が、勤労者財産形成促進法第六条の三第二項（勤労者財産形成基金契約）に規定する第一種勤労者財産形成基金契約に基づいて同項第二号に規定する信託の受益者等のために支出した同項第一号に規定する信託金等又は同条第三項に規定する第二種勤労者財産形成基金契約に基づいて同項第二号に規定する勤労者について支出した同項第一号に規定する預入金等は、当該信託の受益者等又は当該勤労者に対する雑所得に係る総収入金額に含まれないものとする。
Where an individual carrying on a business has expended, pursuant to Article 7-20 (Contribution) of the Workers' Property Accumulation Promotion Act, the money necessary to be applied to the payment of the trust money, etc. or deposits, etc. prescribed in the preceding paragraph, the amount expended is to be included in necessary expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that business for the year that includes the day on which it was expended.
事業を営む個人が、勤労者財産形成促進法第七条の二十（拠出）の規定により前項に規定する信託金等又は預入金等の払込みに充てるために必要な金銭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当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。
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