Subsection 1 Matters Not Included in Necessary Expenses
第一款 必要経費に算入されないもの
Article 96Household-Related Expenses
第九十六条(家事関連費)
The expenses specified by Cabinet Order prescribed in Article 45, paragraph (1), item (i) (Household-Related Expenses Not Treated as Necessary Expenses) of the Act are expenses other than the following expenses.
法第四十五条第一項第一号(必要経費とされない家事関連費)に規定する政令で定める経費は、次に掲げる経費以外の経費とする。
expenses equivalent to the relevant portion, where the main part of the expenses related to household expenses is necessary for carrying out business that gives rise to real property income, business income, timber income, or miscellaneous income, and that necessary portion can be clearly distinguished;
家事上の経費に関連する経費の主たる部分が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の遂行上必要であり、かつ、その必要である部分を明らかに区分することができる場合における当該部分に相当する経費
beyond what is listed in the preceding item, expenses, among the expenses related to household expenses pertaining to a Resident who has obtained the approval of the district director for filing a Blue Return, equivalent to the amount of the portion that is clarified, on the basis of transaction records, etc., to have been directly necessary for carrying out business that gives rise to real property income, business income, or timber income.
前号に掲げるもののほか、青色申告書を提出することにつき税務署長の承認を受けている居住者に係る家事上の経費に関連する経費のうち、取引の記録等に基づいて、不動産所得、事業所得又は山林所得を生ずべき業務の遂行上直接必要であつたことが明らかにされる部分の金額に相当する経費
Article 97Calculation of Interest Tax Included in Necessary Expenses
第九十七条(必要経費に算入される利子税の計算)
The interest tax specified by Cabinet Order prescribed in Article 45, paragraph (1), item (ii) (Income Tax Not Treated as Necessary Expenses) of the Act is the interest tax equivalent to the amount specified in each of the following items for the category of interest tax listed in that item.
法第四十五条第一項第二号(必要経費とされない所得税)に規定する政令で定める利子税は、次の各号に掲げる利子税の区分に応じ当該各号に定める金額に相当する利子税とする。
interest tax under Article 131, paragraph (3) (Interest Tax on Deferment of Payment of Tax Amount Under a Tax Return) of the Act paid by a Resident carrying on the business prescribed in Article 45, paragraph (1), item (ii) of the Act: the amount calculated by multiplying the amount of that interest tax by the ratio of the sum of the amount of real property income, the amount of business income, and the amount of timber income arising from that business for that year to the sum of the amounts of Income in Each Class (excluding the amount of salary income and the amount of retirement income) for the year of the income tax that was the basis of that interest tax;
法第四十五条第一項第二号に規定する事業を行う居住者が納付した法第百三十一条第三項(確定申告税額の延納に係る利子税)の規定による利子税 その利子税の額に、その利子税の基礎となつた所得税に係る年分の各種所得の金額(給与所得の金額及び退職所得の金額を除く。)の合計額のうちに当該年分の当該事業から生じた不動産所得の金額、事業所得の金額及び山林所得の金額の合計額の占める割合を乗じて計算した金額
interest tax under Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act paid by a Resident carrying on business that gives rise to timber income, that pertains to timber income arising from that business: the amount of that interest tax;
山林所得を生ずべき事業を行う居住者が納付した法第百三十六条(延払条件付譲渡に係る所得税額の延納に係る利子税)の規定による利子税で当該事業から生じた山林所得に係るもの その利子税の額
interest tax under Article 137-2, paragraph (12) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Departure from Japan Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax of the Resident who has departed from Japan for the year that includes the date of departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act:
事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の二第十二項(国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税)の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の二第一項(国外転出をする場合の譲渡所得等の特例)に規定する国外転出の日の属する年分の当該国外転出をした居住者の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions (meaning unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph), and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions (meaning unsettled derivatives transactions prescribed in paragraph (3) of that Article; the same applies hereinafter in this paragraph);
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions;
法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
interest tax under Article 137-3, paragraph (14) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax, for the year that includes the date of the gift or similar transfer prescribed in Article 60-3, paragraph (4) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, of the donor whose gift is taxed as a sale or the decedent whose estate is taxed as a sale prescribed in paragraph (7) of that Article:
事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の三第十四項(贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税)の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の三第四項(贈与等により非居住者に資産が移転した場合の譲渡所得等の特例)に規定する贈与等の日の属する年分の同条第七項に規定する適用贈与者又は適用被相続人等の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions;
法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引の決済による事業所得の金額及び雑所得の金額の合計額
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions.
法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
The sum of the amounts of Income in Each Class prescribed in item (i) of the preceding paragraph and the sum of the amount of real property income, the amount of business income, and the amount of timber income are as stated in the Tax Return for the year prescribed in that item.
The ratio prescribed in paragraph (1) is to be calculated to two decimal places, with fractions in the third decimal place and below rounded up.
第一項に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
第九十八条(必要経費に算入されない貨物割に係る延滞税等の範囲)
The matters specified by Cabinet Order prescribed in Article 45, paragraph (1), item (vi) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are delinquent tax and additional tax pertaining to the Cargo Levy prescribed in Article 72-100, paragraph (2) (Assessment and Collection, etc. of the Cargo Levy) of the Local Tax Act (Act No. 226 of 1950), and delinquent tax, interest tax, and additional tax pertaining to the Transfer Levy prescribed in Article 9-4, paragraph (2) (Special Provisions on the Assessment and Collection of the Transfer Levy, etc.) of the Supplementary Provisions of that Act.
法第四十五条第一項第六号(家事関連費等の必要経費不算入等)に規定する政令で定めるものは、地方税法(昭和二十五年法律第二百二十六号)第七十二条の百第二項(貨物割の賦課徴収等)に規定する貨物割に係る延滞税及び加算税並びに同法附則第九条の四第二項(譲渡割の賦課徴収の特例等)に規定する譲渡割に係る延滞税、利子税及び加算税とする。
The damages (including those similar thereto) specified by Cabinet Order prescribed in Article 45, paragraph (1), item (viii) of the Act are, in addition to damages falling under the expenses listed in item (i) of that paragraph (including those similar thereto; the same applies hereinafter in this paragraph), damages paid for having infringed the rights of another person intentionally or through gross negligence in connection with business that gives rise to real property income, business income, timber income, or miscellaneous income.
法第四十五条第一項第八号に規定する政令で定める損害賠償金(これに類するものを含む。)は、同項第一号に掲げる経費に該当する損害賠償金(これに類するものを含む。以下この項において同じ。)のほか、不動産所得、事業所得、山林所得又は雑所得を生ずべき業務に関連して、故意又は重大な過失によつて他人の権利を侵害したことにより支払う損害賠償金とする。
Article 98-2Amount of Assets Included in Necessary Expenses
第九十八条の二(必要経費に算入される資産の額)
The amount specified by Cabinet Order prescribed in Article 45, paragraph (3) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act is, out of the cost of sales and other amounts of expenses directly required to obtain the gross revenue pertaining to real property income, business income, timber income, or miscellaneous income arising from the sale or transfer of the assets referred to in that paragraph and the provision of services requiring the delivery of assets, the amount specified in each of the following items according to which of the assets listed in those items those assets (excluding those pertaining to the transactions under the items of that paragraph in cases falling under the cases listed in those items) fall under.
an asset that was purchased: the price paid for the purchase of that asset (where there are freight for taking delivery, cargo handling charges, transport insurance premiums, purchase commissions, customs duties (excluding the accessory tax prescribed in Article 2, paragraph (1), item (iv)-2 (Definitions) of the Customs Act (Act No. 61 of 1954)), or other expenses required for the purchase of that asset, the amount obtained by adding the amount of those expenses);
購入した資産 当該資産の購入の代価(引取運賃、荷役費、運送保険料、購入手数料、関税(関税法(昭和二十九年法律第六十一号)第二条第一項第四号の二(定義)に規定する附帯税を除く。)その他当該資産の購入のために要した費用がある場合には、その費用の額を加算した金額)
an asset pertaining to one's own manufacture, etc. (meaning manufacture, mining, extraction, cultivation, aquaculture, or other acts equivalent thereto; the same applies hereinafter in this item): the amount of raw material costs directly required for the manufacture, etc. of that asset;
自己の製造等(製造、採掘、採取、栽培、養殖その他これらに準ずる行為をいう。以下この号において同じ。)に係る資産 当該資産の製造等のために直接に要した原材料費の額
an asset acquired by a method other than those prescribed in the preceding two items (excluding those listed in the following item): the price normally required to acquire that asset at the time of that acquisition;
an asset acquired by gift, inheritance, or bequest (limited to Inventory listed in Article 103, paragraph (2), item (i) (Acquisition Price of Inventory), or an asset prescribed in Article 59, paragraph (1) (Special Provisions on Capital Gains and Gifts) of the Act acquired on the grounds listed in Article 60, paragraph (1), item (i) (Acquisition Costs of Assets Acquired as Gifts) of the Act; hereinafter in this item referred to as an "asset received by gift, etc."): the amount specified in the respective items among items (i) through this item for the donor or decedent pertaining to that gift, inheritance, or bequest, according to which of the assets listed in items (i) through this item that asset received by gift, etc. falls under for those persons.
贈与、相続又は遺贈により取得をした資産(第百三条第二項第一号(棚卸資産の取得価額)に掲げる棚卸資産又は法第六十条第一項第一号(贈与等により取得した資産の取得費等)に掲げる事由により取得した法第五十九条第一項(贈与等の場合の譲渡所得等の特例)に規定する資産に限る。以下この号において「受贈等資産」という。) 当該受贈等資産が当該贈与、相続又は遺贈に係る贈与者又は被相続人において第一号からこの号までに掲げる資産のいずれに該当するかに応じこれらの者におけるそれぞれこれらの号に定める金額
decedentmachine translation
「被相続人」
A decedent, including, wherever this Cabinet Order uses the word, a person who left all or a share of their estate as a whole by will (包括遺贈者).
Defined inArticle 1, paragraph (3)· applies throughout the law
securities and similar interestsmachine translation
「有価証券等」
In Article 97, paragraph (1), securities and similar interests as defined in Article 60-2, paragraph (1) of the Income Tax Act: securities and interests in contributions under a silent partnership contract (匿名組合契約), other than certain stock-option securities, which are treated as sold when their holder leaves Japan.
Defined inArticle 97, paragraph (1), item (iii), (a)· applies only in this paragraph
unsettled derivatives transactionmachine translation
「未決済デリバティブ取引」
In Article 97, paragraph (1), an unsettled derivatives transaction as referred to in Article 60-2, paragraph (3) of the Income Tax Act, which is treated as settled when the person leaves Japan.
Defined inArticle 97, paragraph (1), item (iii), (a)· applies only in this paragraph
unsettled margin transaction or similar transactionmachine translation
「未決済信用取引等」
In Article 97, paragraph (1), an unsettled margin transaction or when-issued transaction as defined in Article 60-2, paragraph (2) of the Income Tax Act, which is treated as settled when the person leaves Japan.
Defined inArticle 97, paragraph (1), item (iii), (a)· applies only in this paragraph
manufacture, etc.machine translation
「製造等」
Manufacturing, mining, gathering, cultivation, aquaculture or a similar activity carried on by the person themselves to produce an asset.
Defined inArticle 98-2, paragraph (1), item (ii)· applies only in this item
asset received by gift, etc.machine translation
「受贈等資産」
In Article 98-2, paragraph (1), item (iv), an asset acquired by gift, inheritance or bequest — limited to inventory assets listed in Article 103, paragraph (2), item (i) and to assets under Article 59, paragraph (1) of the Income Tax Act acquired for a reason listed in Article 60, paragraph (1), item (i) of that Act — whose amount is reckoned by what kind of asset it was in the hands of the giver or decedent.
Short name set inArticle 98-2, paragraph (1), item (iv)· applies only in this item
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.