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For an individual who conducts business, 2,900,000 yen is deducted in the calculation of the income from the business of that individual.
事業を行う個人については、当該個人の事業の所得の計算上二百九十万円を控除する。
In the case of the preceding paragraph, where the period during which business was conducted is less than one year, the deduction amount prescribed in that paragraph is the amount calculated by dividing by 12 the amount obtained by multiplying 2,900,000 yen by the number of months in which business was conducted in that year.
The number of months in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is one month.
前項の月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。
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