# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十七条 (Article 167) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-167. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百六十七条 (Article 167)（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） — address `art-167` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-167 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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） — Calculation 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 caption: machine translation, not official art-167 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167 **第一項** 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。 art-167/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1 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: machine translation, not official **一** 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ある場合　当該青色事業専従者又は事業専従者に係る青色専従者給与額又は事業専従者控除額をそれぞれその事業に従事した分量に応じて配分して計算した金額 art-167/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1/item-1 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; machine translation, not official **二** 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 art-167/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1/item-2 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. machine translation, not official --- ## Cites - art-167/par-1: 法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 (e-Gov law ID 340AC0000000033) - art-167/par-1: 第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/en/income-tax-act/art-57/par-3 (e-Gov law ID 340AC0000000033) - art-167/par-1: この条 → 所得税法施行令 第百六十七条 (Article 167), art-167 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167 - art-167/par-1/item-2: 前号 → 所得税法施行令 第百六十七条第一項第一号 (Article 167, paragraph (1), item (i)), art-167/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百六十七条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1 - 所得税法施行令 第百六十七条第一項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-042, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-042, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06