The expenses set forth as follows which a Resident expends or pays to the government are not included in the necessary expenses that are used to calculate the Resident's real property income, business income, timber income, or miscellaneous income:
居住者が支出し又は納付する次に掲げるものの額は、その者の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入しない。
household expenses and related expenses provided for by Cabinet Order;
家事上の経費及びこれに関連する経費で政令で定めるもの
income taxes (other than what Cabinet Order prescribes as the tax levied as interest under Article 131, paragraph (3) (Tax Levied as Interest for Postponing Payment of Taxes That Are to Be Paid Upon Filing), Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis), Article 137-2, paragraph (12) (Tax Levied as Interest on a Tax Payment Grace Period Where Special Provisions on Capital Gains upon Departure from Japan Apply), or Article 137-3, paragraph (14) (Tax Levied as Interest on a Tax Payment Grace Period Where Special Provisions on Capital Gains If Assets Are Transferred to a Nonresident by Gift or Similar Apply) which is paid by a Resident engaged in a business undertaking that is meant to generate real property income, business income, or timber income, in an amount that corresponds to the Resident's income taxes for income from such a business undertaking);
所得税（不動産所得、事業所得又は山林所得を生ずべき事業を行う居住者が納付する第百三十一条第三項（確定申告税額の延納に係る利子税）、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）、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）又は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で、その事業についてのこれらの所得に係る所得税の額に対応するものとして政令で定めるものを除く。）
any tax on delinquency, additional tax for underreporting, additional tax for failure to file, additional tax for non-payment, or compounded additional tax, and any tax for omission or failure under the provisions of the Stamp Tax Act (Act No. 23 of 1967), levied against national taxes other than income taxes;
所得税以外の国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税
the forest environment tax under the provisions of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) and delinquency charges relating to the forest environment tax;
森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）の規定による森林環境税及び森林環境税に係る延滞金
prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax and special ward inhabitants' tax) under the Local Tax Act (Act No. 226 of 1950);
地方税法（昭和二十五年法律第二百二十六号）の規定による道府県民税及び市町村民税（都民税及び特別区民税を含む。）
delinquency charges, additional charges for underreporting, additional charges for failure to file, or compounded additional charges under the Local Tax Act;
地方税法の規定による延滞金、過少申告加算金、不申告加算金及び重加算金
anything that Cabinet Order prescribes as being equivalent to what is set forth in the preceding item;
前号に掲げるものに準ずるものとして政令で定めるもの
a criminal or petty fine (including anything equivalent to a criminal or petty fine under an administrative notification and anything equivalent to a criminal or petty fine imposed by a foreign state or a local government thereof) or a non-criminal fine;
罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料
compensation for damage (or anything similar to this) as prescribed by Cabinet Order;
損害賠償金（これに類するものを含む。）で政令で定めるもの
a surcharge or delinquency charge under the Act for Emergency Measures to Stabilize the Lives of the People (Act No. 121 of 1973);
国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金
a surcharge or delinquency charge under the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including any similar surcharge or delinquency charge that a foreign state, a local government thereof, or an international organization orders the Resident to pay);
私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）
a surcharge or delinquency charge under Chapter VI-2 (Surcharges) of the Financial Instruments and Exchange Act;
金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金
a surcharge or delinquency charge under the Certified Public Accountant Act (Act No. 103 of 1948).
公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金
a surcharge or delinquency charge under the Act against Unjustifiable Premiums and Misleading Representations (Act No. 134 of 1962);
不当景品類及び不当表示防止法（昭和三十七年法律第百三十四号）の規定による課徴金及び延滞金
a surcharge or delinquency charge under the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960);
医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）の規定による課徴金及び延滞金
a surcharge or delinquency charge under the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024).
スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の規定による課徴金及び延滞金
A bribe as prescribed in Article 198 (Bribes) of the Penal Code (Act No. 45 of 1907), monies as prescribed in Article 18, paragraph (1) (Prohibition on Supplying Foreign Public Officials with Illicit Gains) of the Unfair Competition Prevention Act (Act No. 47 of 1993), or other monies in the nature of a gain paid by a Resident, and the value of any article other than monies or of any right or economic benefit that a Resident supplies (and any additional expenses needed to provide them), is not included in the necessary expenses that are used to calculate the Resident's real property income, business income, timber income, or miscellaneous income.
居住者が供与をする刑法（明治四十年法律第四十五号）第百九十八条（贈賄）に規定する賄賂又は不正競争防止法（平成五年法律第四十七号）第十八条第一項（外国公務員等に対する不正の利益の供与等の禁止）に規定する金銭その他の利益に当たるべき金銭の額及び金銭以外の物又は権利その他経済的な利益の価額（その供与に要する費用の額がある場合には、その費用の額を加算した金額）は、その者の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入しない。
If a Resident who in the year conducts an operation that is meant to generate real property income, business income, or timber income, or a Resident who in the year conducts an operation that is meant to generate miscellaneous income and whose revenue relating to that operation for the year before the previous year exceeds 3,000,000 yen, has filed a Tax Return (other than a return filed after the deadline that was filed in anticipation that a determination would be made regarding the income taxes as a result of an investigation of the income taxes pertaining to the return; hereinafter the same applies in this paragraph) based on an act of concealment or disguise (meaning concealing or disguising all or part of the facts that should form the basis for calculating the amount of income or the amount of income tax), or has not filed a Tax Return, the cost of sales relating to the gross revenue of such income for the year to which the Tax Return relates and other expenses directly required to obtain that gross revenue (other than the amounts specified by Cabinet Order as the amounts directly required to acquire assets in the sale or transfer of those assets and as the amounts directly required to acquire assets in the provision of services requiring the delivery of those assets; hereinafter referred to as the "cost of sales" in this paragraph), and the selling expenses, general administrative expenses, and other expenses incurred in the year in connection with the operation that is meant to generate such income (if the Resident has filed a Tax Return for the year, other than the part of those amounts that formed the basis for calculating the amount set forth in Article 120, paragraph (1), item (i) (Filing an Income Tax Return) stated in that Tax Return, or the tax base or other amounts set forth in Article 19, paragraph (4), item (i) (Amended Return) of the Act on General Rules for National Taxes stated in an Amended Return relating to that Tax Return (other than an Amended Return filed after the Resident came to anticipate that a Reassessment would be made regarding the income taxes as a result of an investigation of the income taxes pertaining to the return)), are not included in the necessary expenses that are used to calculate the Resident's real property income, business income, timber income, and miscellaneous income for each year; provided, however, that this does not apply to the cost of sales or expenses that fall under any of the following cases:
その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又はその年において雑所得を生ずべき業務を行う居住者でその年の前々年分の当該雑所得を生ずべき業務に係る収入金額が三百万円を超えるものが、隠蔽仮装行為（その所得の金額又は所得税の額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装することをいう。）に基づき確定申告書（その申告に係る所得税についての調査があつたことにより当該所得税について決定があるべきことを予知して提出された期限後申告書を除く。以下この項において同じ。）を提出しており、又は確定申告書を提出していなかつた場合には、これらの確定申告書に係る年分のこれらの所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額（資産の販売又は譲渡における当該資産の取得に直接に要した額及び資産の引渡しを要する役務の提供における当該資産の取得に直接に要した額として政令で定める額を除く。以下この項において「売上原価の額」という。）及びその年における販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用の額（その居住者がその年分の確定申告書を提出していた場合には、これらの額のうち、その提出した当該確定申告書に記載した第百二十条第一項第一号（確定所得申告）に掲げる金額又は当該確定申告書に係る修正申告書（その申告に係る所得税についての調査があつたことにより当該所得税について更正があるべきことを予知した後に提出された修正申告書を除く。）に記載した国税通則法第十九条第四項第一号（修正申告）に掲げる課税標準等の計算の基礎とされていた金額を除く。）は、その者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額及び雑所得の金額の計算上、必要経費に算入しない。ただし、次に掲げる場合に該当する当該売上原価の額又は費用の額については、この限りでない。
if the fact that the transactions giving rise to the cost of sales or expenses were conducted and the amounts thereof are clear from the following (including if the Resident proves that, due to a Disaster or other unavoidable circumstances, the Resident was unable to keep the books and documents set forth in (a) relating to those transactions):
books and documents that the Resident keeps as specified by Ministry of Finance Order as prescribed in Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) or Article 232, paragraph (1) or paragraph (2) (Keeping of Books and Documents by Persons with Business Income or Similar Income);
その居住者が第百四十八条第一項（青色申告者の帳簿書類）又は第二百三十二条第一項若しくは第二項（事業所得等を有する者の帳簿書類の備付け等）に規定する財務省令で定めるところにより保存する帳簿書類
beyond what is set forth in (a), books and documents or other items that the Resident keeps at the Resident's place of domicile or any other place specified by Ministry of Finance Order.
イに掲げるもののほか、その居住者がその住所地その他の財務省令で定める場所に保存する帳簿書類その他の物件
if the counterparty to the transaction giving rise to the cost of sales or expenses is made clear by what is set forth in (a) or (b) of the preceding item, or it is otherwise clear or presumed that the transaction was conducted (other than in the case set forth in that item), and the district director finds, through an investigation of the counterparty or by other means, that the transaction was conducted and those amounts were incurred.
An outlay as set forth in items (ii) through (viii) of paragraph (1), any monies prescribed in paragraph (2), and the value of any article other than monies or of any right or other economic benefit prescribed in that paragraph is not included in the amounts expended that are used to calculate the occasional income of a Resident as referred to in paragraph (1) or paragraph (2).
第一項第二号から第八号までに掲げるものの額又は第二項に規定する金銭の額及び金銭以外の物若しくは権利その他経済的な利益の価額は、第一項又は第二項の居住者の一時所得の金額の計算上、支出した金額に算入しない。