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The places specified by Ministry of Finance Order as prescribed in Article 45, paragraph (3), item (i), (b) (Exclusion of Household-Related Expenses from Necessary Expenses) of the Act are the location of the place of domicile or place of residence of the Resident referred to in (b) of that item, or of the office or place of business relating to the business that the Resident carries on, the place where business that generates miscellaneous income is conducted, or any other place equivalent thereto.
法第四十五条第三項第一号ロ（家事関連費等の必要経費不算入等）に規定する財務省令で定める場所は、同号ロの居住者の住所地若しくは居所地又はその営む事業に係る事務所若しくは事業所、雑所得を生ずべき業務を行う場所その他これらに準ずるものの所在地とする。
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