Article 167Calculation of Amount of Salary, etc. for Relatives Employed Only in Business to Be Included in Necessary Expenses Where They Engage in Two or More Businesses
第百六十七条（二以上の事業に従事した場合の事業専従者給与等の必要経費算入額の計算）
Where a Resident carries on businesses that are to generate two or more of real property income, business income and timber income, and the same relative employed only by a blue-return filer or relative employed only by the Resident prescribed in Article 57, paragraph (1) or (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act engages in those businesses that are to generate two or more kinds of income, the amount that is included in necessary expenses under paragraph (1) of that Article in calculating the amount of real property income, amount of business income or amount of timber income pertaining to those businesses (hereinafter in this Article referred to as the "salary amount for a relative employed only by a blue-return filer") or the amount that is deemed to be necessary expenses under Article 57, paragraph (3) of the Act (hereinafter in this Article referred to as the "deduction for a relative employed only in the business") is the amount set forth in the relevant item below according to the following categories of cases:
居住者が不動産所得、事業所得又は山林所得のうち二以上の所得を生ずべき事業を営み、かつ、同一の法第五十七条第一項又は第三項（事業に専従する親族がある場合の必要経費の特例等）に規定する青色事業専従者又は事業専従者が当該二以上の所得を生ずべき事業に従事する場合における当該事業に係る不動産所得の金額、事業所得の金額又は山林所得の金額の計算上同条第一項の規定により必要経費に算入される金額（以下この条において「青色専従者給与額」という。）又は法第五十七条第三項の規定により必要経費とみなされる金額（以下この条において「事業専従者控除額」という。）は、次の各号に掲げる場合の区分に応じ当該各号に掲げる金額とする。
where the extent to which the relative employed only by a blue-return filer or relative employed only by the Resident engaged in each of the businesses that are to generate those two or more kinds of income is clear: the amount calculated by apportioning the salary amount for a relative employed only by a blue-return filer or the deduction for a relative employed only in the business pertaining to that relative according to the extent to which the relative engaged in each business;
where the extent to which the relative employed only by a blue-return filer or relative employed only by the Resident engaged in each of the businesses that are to generate those two or more kinds of income is not clear: the amount calculated in accordance with the provisions of the preceding item, deeming that relative to have engaged equally in each business.
当該青色事業専従者又は事業専従者が当該二以上の所得を生ずべきそれぞれの事業に従事した分量が明らかでない場合 当該青色事業専従者又は事業専従者がそれぞれの事業に均等に従事したものとみなして前号の規定に準じて計算した金額
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deduction for a relative employed only in the businessmachine translation
「事業専従者控除額」
The amount that Article 57, paragraph (3) of the Income Tax Act deems a necessary expense for a relative employed only in the business (事業専従者), which this article divides among the two or more businesses the relative works in.
Short name set inArticle 167, paragraph (1)· applies only in this article
salary amount for a relative employed only by a blue-return filermachine translation
「青色専従者給与額」
The salary paid to a relative employed only by a blue-return filer (青色事業専従者) that Article 57, paragraph (1) of the Income Tax Act lets count as a necessary expense, here where that relative works in two or more of the filer's businesses.
Short name set inArticle 167, paragraph (1)· applies only in this article