Article 27-2Special Provisions on Calculation of Income for Business Income, etc. of Partners Pertaining to the Business of a Limited Liability Business Partnership
第二十七条の二（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例）
Where an individual who is a partner who has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act (Act No. 40 of 2005) (referred to in this Article as a "partnership contract") has, in any year, real estate income, business income, or timber income arising from the business conducted based on that partnership contract (referred to in this Article as a "partnership business"), if there is an amount specified by Cabinet Order as the amount of losses of that income from that partnership business, the amount equivalent to the part of that amount of losses that exceeds the amount calculated, pursuant to the provisions of Cabinet Order, on the basis of the value of the individual's contribution pertaining to that partnership business is not included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year.
有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約（以下この条において「組合契約」という。）を締結している組合員である個人が、各年において、当該組合契約に基づいて営まれる事業（以下この条において「組合事業」という。）から生ずる不動産所得、事業所得又は山林所得を有する場合において当該組合事業によるこれらの所得の損失の金額として政令で定める金額があるときは、当該損失の金額のうち当該組合事業に係る当該個人の出資の価額を基礎として政令で定めるところにより計算した金額を超える部分の金額に相当する金額は、その年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入しない。
An individual who is a partner who has concluded a partnership contract and who files a final return must attach to the final return a document stating matters concerning the amount calculated on the basis of the value of the contribution of that individual prescribed in the preceding paragraph and any other matters specified by Order of the Ministry of Finance; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the document is submitted.
An individual who is a partner who has concluded a partnership contract must, except when filing the final return referred to in the preceding paragraph, submit to the district director, pursuant to the provisions of Order of the Ministry of Finance, the document referred to in that paragraph pertaining to the real estate income, business income, or timber income from the partnership business during that year, by March 15 of the following year.
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).