Article 62Distributions of Enterprise Cooperatives, etc.
The amounts of the following distributions are to be the amounts of revenue from dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act.
次に掲げる分配金の額は、法第二十四条第一項（配当所得）に規定する配当等の収入金額とする。
a distribution that a member of an enterprise cooperative receives, in accordance with the degree to which the member has engaged in the business of that enterprise cooperative, under Article 59, paragraph (3) (Dividends of Surplus) of the Small and Medium-Sized Enterprise Cooperatives Act;
企業組合の組合員が中小企業等協同組合法第五十九条第三項（剰余金の配当）の規定によりその企業組合の事業に従事した程度に応じて受ける分配金
a distribution that a member of a collaborative business association receives, not in proportion to the number of units of capital contribution, under a special provision of the articles of incorporation pursuant to Article 5-20, paragraph (2) (Dividends of Surplus) of the Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957);
協業組合の組合員が中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十第二項（剰余金の配当）の定款の別段の定めに基づき出資口数に応じないで受ける分配金
a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) (Farm Management) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that pays salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) (Dividends of Surplus) of that Act, Article 85, paragraph (2) (Dividends of Surplus) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or Article 99, paragraph (2) (Dividends of Surplus) of the Forestry Cooperative Act (Act No. 36 of 1978);
農業協同組合法第七十二条の十第一項第二号（農業の経営）の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものの組合員が、同法第七十二条の三十一第二項（剰余金の配当）、水産業協同組合法（昭和二十三年法律第二百四十二号）第八十五条第二項（剰余金の配当）又は森林組合法（昭和五十三年法律第三十六号）第九十九条第二項（剰余金の配当）の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金
a distribution that a member of a farming and residence association receives, in accordance with the volume of use of the association's business, under Article 55, paragraph (2) (Dividends of Surplus) of the Farming and Residence Association Act (Act No. 86 of 1980); and
農住組合の組合員が農住組合法（昭和五十五年法律第八十六号）第五十五条第二項（剰余金の配当）の規定により組合事業の利用分量に応じて受ける分配金
a distribution that a member of a workers' cooperative receives, in accordance with the degree to which the member has engaged in the business of that workers' cooperative, under Article 77, paragraph (2) (Dividends of Surplus) of the Workers' Cooperatives Act (Act No. 78 of 2020).
労働者協同組合の組合員が労働者協同組合法（令和二年法律第七十八号）第七十七条第二項（剰余金の配当）の規定によりその労働者協同組合の事業に従事した程度に応じて受ける分配金
The amount of a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that does not pay salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) of that Act, Article 85, paragraph (2) of the Fishery Industry Cooperative Act, or Article 99, paragraph (2) of the Forestry Cooperative Act is to be the amount of revenue pertaining to Each Class of Income other than dividend income, salary income, and retirement income.
農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給しないものの組合員が、同法第七十二条の三十一第二項、水産業協同組合法第八十五条第二項又は森林組合法第九十九条第二項の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金の額は、配当所得、給与所得及び退職所得以外の各種所得に係る収入金額とする。
Where, among relatives who share a livelihood, there are two or more persons who receive the distribution set forth in the preceding paragraph from the same corporation, Article 56 (Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business) of the Act applies by deeming the income pertaining to the revenue received by those persons other than the person with the largest revenue prescribed in that paragraph to be that income received from the business operated by the person with the largest revenue.
The amount received from a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act that is listed in Article 60-2, item (i) (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives) of that Act and that is included in deductible expenses in calculating the amount of income for each business year of that cooperative, etc. pursuant to that Article is to be the amount of revenue pertaining to Each Class of Income other than dividend income.
法人税法第二条第七号（定義）に規定する協同組合等から支払を受ける同法第六十条の二第一号（協同組合等の事業分量配当等の損金算入）に掲げる金額で同条の規定により当該協同組合等の各事業年度の所得の金額の計算上損金の額に算入されるものは、配当所得以外の各種所得に係る収入金額とする。
第二款 事業所得
Subsection 2 Business Income
Article 63Scope of Business
The businesses specified by Cabinet Order prescribed in Article 27, paragraph (1) (Business Income) of the Act are the following businesses (excluding those falling under the business of leasing real property or the business of leasing vessels or aircraft):
法第二十七条第一項（事業所得）に規定する政令で定める事業は、次に掲げる事業（不動産の貸付業又は船舶若しくは航空機の貸付業に該当するものを除く。）とする。
agriculture;
農業
forestry and hunting;
林業及び狩猟業
fishery and aquaculture;
漁業及び水産養殖業
mining (including the quarrying of earth and stone);
鉱業（土石採取業を含む。）
construction;
建設業
manufacturing;
製造業
wholesale and retail trade (including food and drink establishments and restaurants);
卸売業及び小売業（飲食店業及び料理店業を含む。）
finance and insurance;
金融業及び保険業
real estate;
不動産業
transport and communications (including warehousing);
運輸通信業（倉庫業を含む。）
medical and health care services, authorship, and other service industries; and
医療保健業、著述業その他のサービス業
in addition to those listed in the preceding items, a business conducted continuously for consideration.
前各号に掲げるもののほか、対価を得て継続的に行なう事業
第三款 給与所得
Subsection 3 Salary Income
Article 64Treatment of Contributions, etc. Under Defined-Benefit Corporate Pension Plan Rules, etc.
The contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the following items that an individual or corporation conducting a business has expended are not to be included in the revenue pertaining to salary income of the covered person, member, beneficiary, etc., participant of a corporate-type pension plan, participant of an individual-type pension plan, or beneficiary, etc. of the trust prescribed in the relevant item.
事業を営む個人又は法人が支出した次の各号に掲げる掛金、保険料、事業主掛金又は信託金等は、当該各号に規定する被共済者、加入者、受益者等、企業型年金加入者、個人型年金加入者又は信託の受益者等に対する給与所得に係る収入金額に含まれないものとする。
contributions expended for the covered persons under a retirement allowance mutual aid system operated by the Organization for Workers' Retirement Allowance Mutual Aid or by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) (excluding the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation), and including amounts paid to the Organization for Workers' Retirement Allowance Mutual Aid pursuant to Article 53 (Treatment of Previous Accumulation Business) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959));
独立行政法人勤労者退職金共済機構又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいてその被共済者のために支出した掛金（第七十六条第一項第二号ロからヘまで（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金を除くものとし、中小企業退職金共済法（昭和三十四年法律第百六十号）第五十三条（従前の積立事業についての取扱い）の規定により独立行政法人勤労者退職金共済機構に納付した金額を含む。）
among the contributions under Article 55, paragraph (1) (Contributions) of the Defined-Benefit Corporate Pension Act that were expended, pursuant to the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), for the members prescribed in Article 25, paragraph (1) (Members) of that Act (including the contributions under Article 63 (Contribution of Contributions Due to Shortfall in Reserves), Article 78, paragraph (3) (Increase or Decrease of Implementing Offices), Article 78-2, item (iii) (Special Provisions on Decrease of Implementing Offices Where There Are Two or More Employers Implementing a Defined-Benefit Corporate Pension, etc.), and Article 87 (Lump-Sum Contribution of Contributions upon Termination) of that Act, and similar contributions specified by Ministry of Finance Order), the portion other than the amount borne by those members;
確定給付企業年金法（平成十三年法律第五十号）第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて同法第二十五条第一項（加入者）に規定する加入者のために支出した同法第五十五条第一項（掛金）の掛金（同法第六十三条（積立不足に伴う掛金の拠出）、第七十八条第三項（実施事業所の増減）、第七十八条の二第三号（確定給付企業年金を実施している事業主が二以上である場合等の実施事業所の減少の特例）及び第八十七条（終了時の掛金の一括拠出）の掛金並びにこれに類する掛金で財務省令で定めるものを含む。）のうち当該加入者が負担した金額以外の部分
among the contributions or insurance premiums expended, pursuant to a qualified retirement pension contract prescribed in Article 20, paragraph (3) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of the Corporation Tax Act, for the beneficiaries, etc. prescribed in Article 16, paragraph (1), item (ii) (Requirements, etc. for Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act (excluding the contributions and insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii)), the portion other than the amount borne by those beneficiaries, etc.;
法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて法人税法施行令附則第十六条第一項第二号（適格退職年金契約の要件等）に規定する受益者等のために支出した掛金又は保険料（第七十六条第二項第二号に規定する受益者等とされた者に係る掛金及び保険料を除く。）のうち当該受益者等が負担した金額以外の部分
the employer's contribution prescribed in Article 3, paragraph (3), item (vii) (Approval of Rules) of the Defined Contribution Pension Act that was expended, pursuant to the corporate-type pension plan rules prescribed in Article 4, paragraph (3) (Standards for Approval) of the Defined Contribution Pension Act (Act No. 88 of 2001), for a participant of a corporate-type pension plan prescribed in Article 2, paragraph (8) (Definitions) of that Act (including assets listed in Article 22, paragraph (1), item (v) (Standards for Transfer of Assets from Other Systems) of the Order for Enforcement of the Defined Contribution Pension Act (Cabinet Order No. 248 of 2001) that were transferred pursuant to Article 54, paragraph (1) (Transfer of Assets from Other Systems) of the Defined Contribution Pension Act);
確定拠出年金法（平成十三年法律第八十八号）第四条第三項（承認の基準等）に規定する企業型年金規約に基づいて同法第二条第八項（定義）に規定する企業型年金加入者のために支出した同法第三条第三項第七号（規約の承認）に規定する事業主掛金（同法第五十四条第一項（他の制度の資産の移換）の規定により移換した確定拠出年金法施行令（平成十三年政令第二百四十八号）第二十二条第一項第五号（他の制度の資産の移換の基準）に掲げる資産を含む。）
the contribution set forth in Article 68-2, paragraph (1) (Small and Medium-sized Employer's Contributions) of the Defined Contribution Pension Act that was expended, pursuant to the individual-type pension plan rules prescribed in Article 56, paragraph (3) (Standards for Approval) of that Act, for a participant of an individual-type pension plan set forth in Article 68-2, paragraph (1) of that Act; and
確定拠出年金法第五十六条第三項（承認の基準等）に規定する個人型年金規約に基づいて同法第六十八条の二第一項（中小事業主掛金）の個人型年金加入者のために支出した同項の掛金
the trust money, etc. prescribed in Article 6-2, paragraph (1), item (i) (Workers' Property Accumulation Benefit Contracts, etc.) of the Workers' Property Accumulation Promotion Act that was expended, pursuant to a workers' property accumulation benefit contract prescribed in that paragraph, for a beneficiary, etc. of the trust prescribed in item (ii) of that paragraph.
勤労者財産形成促進法第六条の二第一項（勤労者財産形成給付金契約等）に規定する勤労者財産形成給付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
Where an individual conducting a business has expended the contributions, insurance premiums, employer's contributions, or trust money, etc. listed in the items of the preceding paragraph, the amount expended (where, pursuant to Article 56, paragraph (2) (Payment of Contributions) of the Defined-Benefit Corporate Pension Act or Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contribution listed in item (ii) of the preceding paragraph or the contribution or insurance premium listed in item (iii) of the preceding paragraph has been expended in shares, in lieu of money, prescribed in Article 56, paragraph (2) of the Defined-Benefit Corporate Pension Act or in Article 16, paragraph (2) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the value of those shares at that time) 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 of that expenditure.
Article 65Treatment of Contributions Under Non-Qualified Retirement Allowance Mutual Aid Contracts, etc.
The contributions listed in the following items that an individual or corporation conducting a business has expended (excluding contributions for that individual and portions of contributions equivalent to the amount borne by the persons prescribed in the relevant item) that are included in necessary expenses or deductible expenses in calculating the amount of real property income, the amount of business income, or the amount of timber income pertaining to that individual's business or the amount of income for each business year of that corporation are to be included in the revenue pertaining to salary income of the persons prescribed in the relevant item.
事業を営む個人又は法人が支出した次の各号に掲げる掛金（当該個人のための掛金及び当該各号に規定する者が負担した金額に相当する部分の掛金を除く。）で、当該個人のその事業に係る不動産所得の金額、事業所得の金額若しくは山林所得の金額又は当該法人の各事業年度の所得の金額の計算上必要経費又は損金の額に算入されるものは、当該各号に規定する者に対する給与所得に係る収入金額に含まれるものとする。
contributions expended, pursuant to a retirement allowance mutual aid contract prescribed in Article 73, paragraph (1), item (i) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) (hereinafter in this item referred to as a "retirement allowance mutual aid contract") that does not fall under the system prescribed in paragraph (1), item (i) of the preceding Article, or a similar contract, for covered persons or similar persons (for contributions expended, pursuant to the retirement allowance mutual aid contract pertaining to that rescission, to an organization whose approval was rescinded under Article 75, paragraph (1) (Rescission of Approval of Specified Retirement Allowance Mutual Aid Organizations, etc.), or expended, pursuant to the retirement allowance mutual aid contract pertaining to that lapse, to an organization whose approval lapsed under paragraph (3) of that Article, the contributions expended after the time of that rescission or after that lapse), and the contributions listed in Article 76, paragraph (1), item (ii), (b) through (f) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);
前条第一項第一号に規定する制度に該当しない第七十三条第一項第一号（特定退職金共済団体の要件）に規定する退職金共済契約（以下この号において「退職金共済契約」という。）又はこれに類する契約に基づいて被共済者又はこれに類する者のために支出した掛金（第七十五条第一項（特定退職金共済団体の承認の取消し等）の規定による承認の取消しを受けた団体に対しその取消しに係る退職金共済契約に基づき支出し、又は同条第三項の規定により承認が失効をした団体に対しその失効に係る退職金共済契約に基づき支出した掛金については、その取消しの時又はその失効後に支出した掛金）及び第七十六条第一項第二号ロからヘまで（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金
contributions or insurance premiums expended, pursuant to a contract listed in Article 183, paragraph (3), item (iii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) that does not fall under a qualified retirement pension contract prescribed in paragraph (1), item (iii) of the preceding Article, for employees (including officers of a corporation) who are designated under that contract as its beneficiary, insurance proceeds recipient, or mutual aid benefit recipient (for contributions or insurance premiums expended, pursuant to the contract prescribed in Article 76, paragraph (2), item (i) pertaining to that rescission, to a trust company, etc. prescribed in that item whose approval was rescinded under Article 18, paragraph (1) (Rescission of Approval of Qualified Retirement Pension Contracts) of the Supplementary Provisions of the Order for the Enforcement of the Corporation Tax Act, the contributions or insurance premiums expended on or after the time of that rescission), and the contributions or insurance premiums pertaining to persons deemed to be the beneficiaries, etc. prescribed in Article 76, paragraph (2), item (ii).
前条第一項第三号に規定する適格退職年金契約に該当しない第百八十三条第三項第三号（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に掲げる契約に基づいてその受益者、保険金受取人又は共済金受取人とされた使用人（法人の役員を含む。）のために支出した掛金又は保険料（法人税法施行令附則第十八条第一項（適格退職年金契約の承認の取消し）の規定による承認の取消しを受けた第七十六条第二項第一号に規定する信託会社等に対しその取消しに係る同号に規定する契約に基づき支出した掛金又は保険料については、その取消しの時以後に支出した掛金又は保険料）及び第七十六条第二項第二号に規定する受益者等とされた者に係る掛金又は保険料
この部分の英訳はまだありません。
削除
略称規定第六十五条第一項第一号・この号の中だけ
前条第一項第一号に規定する制度に該当しない第七十三条第一項第一号（特定退職金共済団体の要件）に規定する退職金共済契約（以下この号において「退職金共済契約」という。）又はこれに類する契約に基づいて被共済者又はこれに類する者のために支出した掛…
わかりやすく言うと
事業主が退職金共済事業を行う団体に掛金を納付し、その団体がその事業主の雇用する使用人の退職について退職給付金を支給すること（一定の額の引渡しを含む）を約する契約のことです（第七十三条第一項第一号）。
略称規定第七十六条第二項第一号・この項の中だけ
…生命保険会社（保険業法第二条第三項（定義）に規定する生命保険会社及び同条第八項に規定する外国生命保険会社等をいう。）又は農業協同組合連合会（以下この項において「信託会社等」という。）が法人税法附則第二十条第三項に規定する適格退職年金契約…
わかりやすく言うと
法人税法附則第二十条第一項の適格退職年金契約に係る信託、生命保険又は生命共済の業務を行う、信託会社（信託業務を営む銀行を含みます）、生命保険会社（外国生命保険会社等を含みます）又は農業協同組合連合会のことです。
定款
会社を設立するときに発起人（持分会社では社員になろうとする者）が作成する、会社の根本規則です（会社法第二十六条・第五百七十五条）。目的・商号・本店の所在地・設立に際して出資される財産の価額又はその最低額・発起人の氏名又は名称及び住所は必ず記載します（第二十七条）。株式会社の定款は公証人の認証を受けなければ効力を生じず（第三十条第一項）、成立後は株主総会の決議で変更できます（第四百六十六条）。「定款に別段の定めがある場合を除き」とする規定が多く、会社法がその会社にどう適用されるかを定款が大きく左右します。
会社法第26条・第27条・第30条・第466条・第575条、Wikipedia「定款」を参考にAIが作成。
独立行政法人勤労者退職金共済機構
中小企業退職金共済法と独立行政法人通則法に基づいて設立される独立行政法人です（中小企業退職金共済法第五十七条）。中小企業の従業員の退職金共済制度を運営し、勤労者の計画的な財産形成を促進する業務を行うことを目的とし（同法第五十八条）、退職金共済契約と特定業種退職金共済契約に係る中小企業退職金共済事業を行います（同法第七十条第一項）。退職金共済契約は、事業主がこの機構に掛金を納付することを約束し、機構がその事業主の雇用する従業員の退職について退職金を支給することを約束する契約で、特定業種退職金共済契約を除いたものです（同法第二条第三項）。
中小企業退職金共済法第2条・第57条・第58条・第70条を参考にAIが作成。