Article 166Calculation of Limit of Deduction for a Relative Employed Only in the Business

①The amount of timber income prescribed in Article 57, paragraph (3), item (ii) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act is the remainder prescribed in Article 32, paragraph (3) (Amount of Timber Income) of the Act.

②For the application of the provisions of Article 57, paragraph (3), item (ii) of the Act where a Resident carries on a business that is to generate two or more of real property income, business income and timber income (limited to a business in which a relative employed only by the Resident prescribed in paragraph (3) of that Article is engaged), the amount set forth in item (ii) of that paragraph is calculated on the basis of the sum of the amount of real property income, amount of business income or amount of timber income prescribed in item (ii) of that paragraph pertaining to those businesses and the number of all those relatives employed only by the Resident engaged in those businesses.