Article 57-2Special Provisions on Deducting Specific Expenses of Salary Income Earners
第五十七条の二（給与所得者の特定支出の控除の特例）
Notwithstanding the provisions of Article 28, paragraph (2) and paragraph (4), if a Resident has specific expenses in any year and the sum total of the specific expenses for the year exceeds an amount equivalent to half of the salary income deduction prescribed in Article 28, paragraph (2) (Salary Income), the salary income prescribed in that paragraph for the year is the amount arrived at when the amount by which such expenses exceed that amount is deducted from the remaining amount that is referred to in paragraph (2) of that Article.
The specific expenses prescribed in the preceding paragraph means the following expenses of a Resident (excluding, if any part of the expenses is reimbursed by the person who pays the Resident a salary or other wage as prescribed in Article 28, paragraph (1) (hereinafter referred to as the "person paying the salary or other wage" in this paragraph) and income tax is not imposed on the reimbursed part, that reimbursed part, and, if any part of the expenses is covered by the payment of an education and training benefit as prescribed in Article 10, paragraph (5), item (i) (Unemployment Benefits, etc.) of the Employment Insurance Act (Act No. 116 of 1974), a single mother household self-reliance support education and training benefit as prescribed in Article 31, item (i) (Single Mother Household Self-Reliance Support Benefits) of the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964), or a single father household self-reliance support education and training benefit as prescribed in that item as applied mutatis mutandis pursuant to Article 31-10 (Single Father Household Self-Reliance Support Benefits) of that Act, that part so covered):
前項に規定する特定支出とは、居住者の次に掲げる支出（その支出につきその者に係る第二十八条第一項に規定する給与等の支払をする者（以下この項において「給与等の支払者」という。）により補塡される部分があり、かつ、その補塡される部分につき所得税が課されない場合における当該補塡される部分及びその支出につき雇用保険法（昭和四十九年法律第百十六号）第十条第五項第一号（失業等給付）に規定する教育訓練給付金、母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）第三十一条第一号（母子家庭自立支援給付金）に規定する母子家庭自立支援教育訓練給付金又は同法第三十一条の十（父子家庭自立支援給付金）において準用する同号に規定する父子家庭自立支援教育訓練給付金が支給される部分がある場合における当該支給される部分を除く。）をいう。
that which Cabinet Order prescribes, in respect of any expenses that the Resident incurs to use the transportation facilities or transportation equipment necessary for a commute via routes and means of transportation that the person paying the salary or other wage attests to, pursuant to Ministry of Finance Order, as being the most economical and reasonable in light of the fare, commute time, distance of the commute, and any other circumstances of the Resident's commute, as the part of such expenses that the average commuter is found to need under ordinary circumstances;
その者の通勤のために必要な交通機関の利用又は交通用具の使用のための支出で、その通勤の経路及び方法がその者の通勤に係る運賃、時間、距離その他の事情に照らして最も経済的かつ合理的であることにつき財務省令で定めるところにより給与等の支払者により証明がされたもののうち、一般の通勤者につき通常必要であると認められる部分として政令で定める支出
expenses prescribed by Cabinet Order which are necessary under ordinary circumstances for travel that the person paying the salary or other wage attests to, pursuant to Ministry of Finance Order, as being travel directly necessary for the Resident to perform the Resident's duties away from the workplace;
勤務する場所を離れて職務を遂行するために直接必要な旅行であることにつき財務省令で定めるところにより給与等の支払者により証明がされたものに通常要する支出で政令で定めるもの
what is prescribed by Cabinet Order as the expenses that are found to be necessary under ordinary circumstances for a change of residence that the person paying a salary or other wage attests to, pursuant to Ministry of Finance Order, as being connected with a transfer of workplace;
転任に伴うものであることにつき財務省令で定めるところにより給与等の支払者により証明がされた転居のために通常必要であると認められる支出として政令で定めるもの
expenses for training that the person paying the salary or other wage has attested to, pursuant to Ministry of Finance Order, as being taken for the purpose of acquiring skills or knowledge directly necessary to perform the Resident's duties (other than training for obtaining a qualification), or expenses for such training that a career consultant (meaning a career consultant prescribed in Article 30-3 (Duties) of the Vocational Abilities Development Promotion Act; the same applies in the following item) has so attested to (limited to the part relating to education and training (meaning education and training prescribed in Article 60-2, paragraph (1) (Education and Training Benefits) of the Employment Insurance Act; the same applies in that item));
職務の遂行に直接必要な技術又は知識を習得することを目的として受講する研修（人の資格を取得するためのものを除く。）であることにつき、財務省令で定めるところにより、給与等の支払者により証明がされたもののための支出又はキャリアコンサルタント（職業能力開発促進法第三十条の三（業務）に規定するキャリアコンサルタントをいう。次号において同じ。）により証明がされたもののための支出（教育訓練（雇用保険法第六十条の二第一項（教育訓練給付金）に規定する教育訓練をいう。同号において同じ。）に係る部分に限る。）
expenses for obtaining a qualification that the person paying the salary or other wage has attested to, pursuant to Ministry of Finance Order, as being directly necessary for the Resident to perform the Resident's duties, or that a career consultant has so attested to (limited to the part relating to education and training);
人の資格を取得するための支出で、その支出がその者の職務の遂行に直接必要なものとして、財務省令で定めるところにより、給与等の支払者により証明がされたもの又はキャリアコンサルタントにより証明がされたもの（教育訓練に係る部分に限る。）
expenses prescribed by Cabinet Order which are necessary for travel under ordinary circumstances between the Resident's workplace or residence and the place where the spouse or other family member of the Resident resides, in circumstances that the person paying the salary or other wage attests to, pursuant to Ministry of Finance Order, as falling under a case in which a transfer of workplace has caused the Resident to live constantly apart from the spouse thereof whose living expenses are paid from the same resources as the Resident, or as falling under circumstances that Cabinet Order prescribes as being equivalent thereto.
転任に伴い生計を一にする配偶者との別居を常況とすることとなつた場合その他これに類する場合として政令で定める場合に該当することにつき財務省令で定めるところにより給与等の支払者により証明がされた場合におけるその者の勤務する場所又は居所とその配偶者その他の親族が居住する場所との間のその者の旅行に通常要する支出で政令で定めるもの
the following expenses (limited to expenses up to 650,000 yen, if the total amount of those expenses exceeds 650,000 yen) that the person paying the salary or other wage attests to, pursuant to Ministry of Finance Order, as being directly necessary for the Resident to perform the Resident's duties:
次に掲げる支出（当該支出の額の合計額が六十五万円を超える場合には、六十五万円までの支出に限る。）で、その支出がその者の職務の遂行に直接必要なものとして財務省令で定めるところにより給与等の支払者により証明がされたもの
expenses to purchase books, periodicals, and other publications that Cabinet Order specifies as relating to the Resident's duties, and uniforms, office wear, and other clothing required to be worn at the workplace that Cabinet Order specifies;
書籍、定期刊行物その他の図書で職務に関連するものとして政令で定めるもの及び制服、事務服その他の勤務場所において着用することが必要とされる衣服で政令で定めるものを購入するための支出
entertainment expenses, hospitality expenses, and other expenses spent on entertaining, hosting, giving gifts to, or other similar acts toward customers, suppliers, or other persons having business relationships with the person paying the salary or other wage.
交際費、接待費その他の費用で、給与等の支払者の得意先、仕入先その他職務上関係のある者に対する接待、供応、贈答その他これらに類する行為のための支出
The provisions of paragraph (1) apply only if a Tax Return, Amended Return, or written request for Reassessment (referred to as a "Tax Return or similar filing" in the following paragraph) indicates recourse to the application of the provisions of paragraph (1) and gives the sum total of the amount of specific expenses prescribed in that paragraph, and is accompanied by a detailed statement of the specific expenses set forth in each of the items of the preceding paragraph and the certifying documents prescribed in those items.
When filing a Tax Return or similar filing indicating recourse to the application of the provisions of paragraph (1), the filer must include with that Tax Return or similar filing a document prescribed by Cabinet Order as evidencing the fact that the Resident has incurred the specific expenses prescribed in that paragraph and the amount spent, or must present such a document at the time of filing that Tax Return or similar filing.
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the details of the scope of specific expenses prescribed in paragraph (2) and for other necessary particulars concerning the application of the provisions of paragraph (1).
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Amended Returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxix)· applies throughout the law
written request for Reassessmentmachine translation
「更正請求書」
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
Defined inArticle 2, paragraph (1), item (xl-2)· applies throughout the law
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 28, paragraph (1)· applies only in this article
person paying the salary or other wagemachine translation
「給与等の支払者」
The person who pays a resident's salary, used to exclude from specified expenses the part that person reimburses tax-free.
Short name set inArticle 57-2, paragraph (2)· applies only in this paragraph
career consultantmachine translation
「キャリアコンサルタント」
Someone who, under the name of career consultant, gives advice and guidance to workers on choosing an occupation, planning their working life and developing their vocational abilities as a business, as Article 30-3 of the Vocational Abilities Development Promotion Act describes.
Defined inArticle 57-2, paragraph (2), item (iv)· applies only in this provision and in Article 57-2, paragraph (2), item (v)
education and trainingmachine translation
「教育訓練」
Occupational education and training designated by the Minister of Health, Labour and Welfare (厚生労働大臣) as needed for job security and finding work, for which the education and training benefit of Article 60-2, paragraph (1) of the Employment Insurance Act is paid.
Defined inArticle 57-2, paragraph (2), item (iv)· applies only in this provision and in Article 57-2, paragraph (2), item (v)
Tax Return or similar filingmachine translation
「申告書等」
A final tax return (確定申告書), an amended return (修正申告書) or a request for reassessment (更正請求書) — the filings that must carry the statement and the papers on which the deduction for specific expenses under Article 57-2, or the foreign tax credit under Article 95, depends.
Short name set inArticle 57-2, paragraph (3)· applies only in this provision and in Article 57-2, paragraph (4)