Article 60-2Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives
第六十条の二（協同組合等の事業分量配当等の損金算入）
The following amounts for which a cooperative, etc. makes a resolution to pay at the time of settling the accounts for each business year are included in deductible expenses, when calculating the amount of income of for the business year:
the amount to be distributed to the partners or other members, in accordance with the quantity or value of the goods that they dealt with, or the volume of the services of the cooperative, etc. that they used in the business year; and
the amount to be distributed to the partners or other members, in accordance with the level at which they were engaged in the business of the cooperative, etc. in the business year.