# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六十二条 (Article 62)

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- 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: 第六十二条 (Article 62)（企業組合等の分配金） — address `art-62`
- 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-62
- 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.

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### 第六十二条（企業組合等の分配金） — Distributions of Enterprise Cooperatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-62 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62</sup>

      **第一項**  次に掲げる分配金の額は、法第二十四条第一項（配当所得）に規定する配当等の収入金額とする。
      <sup>art-62/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1</sup>
      The amounts of the following distributions are to be the amounts of revenue from dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act.
      <sup>machine translation, not official</sup>

        **一**  企業組合の組合員が中小企業等協同組合法第五十九条第三項（剰余金の配当）の規定によりその企業組合の事業に従事した程度に応じて受ける分配金
        <sup>art-62/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1/item-1</sup>
        a distribution that a member of an enterprise cooperative receives, in accordance with the degree to which the member has engaged in the business of that enterprise cooperative, under Article 59, paragraph (3) (Dividends of Surplus) of the Small and Medium-Sized Enterprise Cooperatives Act;
        <sup>machine translation, not official</sup>

        **二**  協業組合の組合員が中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十第二項（剰余金の配当）の定款の別段の定めに基づき出資口数に応じないで受ける分配金
        <sup>art-62/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1/item-2</sup>
        a distribution that a member of a collaborative business association receives, not in proportion to the number of units of capital contribution, under a special provision of the articles of incorporation pursuant to Article 5-20, paragraph (2) (Dividends of Surplus) of the Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957);
        <sup>machine translation, not official</sup>

        **三**  農業協同組合法第七十二条の十第一項第二号（農業の経営）の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給するものの組合員が、同法第七十二条の三十一第二項（剰余金の配当）、水産業協同組合法（昭和二十三年法律第二百四十二号）第八十五条第二項（剰余金の配当）又は森林組合法（昭和五十三年法律第三十六号）第九十九条第二項（剰余金の配当）の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金
        <sup>art-62/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1/item-3</sup>
        a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) (Farm Management) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that pays salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) (Dividends of Surplus) of that Act, Article 85, paragraph (2) (Dividends of Surplus) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or Article 99, paragraph (2) (Dividends of Surplus) of the Forestry Cooperative Act (Act No. 36 of 1978);
        <sup>machine translation, not official</sup>

        **四**  農住組合の組合員が農住組合法（昭和五十五年法律第八十六号）第五十五条第二項（剰余金の配当）の規定により組合事業の利用分量に応じて受ける分配金
        <sup>art-62/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1/item-4</sup>
        a distribution that a member of a farming and residence association receives, in accordance with the volume of use of the association's business, under Article 55, paragraph (2) (Dividends of Surplus) of the Farming and Residence Association Act (Act No. 86 of 1980); and
        <sup>machine translation, not official</sup>

        **五**  労働者協同組合の組合員が労働者協同組合法（令和二年法律第七十八号）第七十七条第二項（剰余金の配当）の規定によりその労働者協同組合の事業に従事した程度に応じて受ける分配金
        <sup>art-62/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-1/item-5</sup>
        a distribution that a member of a workers' cooperative receives, in accordance with the degree to which the member has engaged in the business of that workers' cooperative, under Article 77, paragraph (2) (Dividends of Surplus) of the Workers' Cooperatives Act (Act No. 78 of 2020).
        <sup>machine translation, not official</sup>

      **第二項**  農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人、漁業生産組合又は生産森林組合でその事業に従事する組合員に対し給料、賃金、賞与その他これらの性質を有する給与を支給しないものの組合員が、同法第七十二条の三十一第二項、水産業協同組合法第八十五条第二項又は森林組合法第九十九条第二項の規定によりこれらの法人の事業に従事した程度に応じて受ける分配金の額は、配当所得、給与所得及び退職所得以外の各種所得に係る収入金額とする。
      <sup>art-62/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-2</sup>
      The amount of a distribution that a member of an agricultural cooperative corporation that conducts the business prescribed in Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act, a fishery production cooperative, or a forest production cooperative, being one that does not pay salaries, wages, bonuses, or other payments of a similar nature to its members engaged in its business, receives, in accordance with the degree to which the member has engaged in the business of those corporations, under Article 72-31, paragraph (2) of that Act, Article 85, paragraph (2) of the Fishery Industry Cooperative Act, or Article 99, paragraph (2) of the Forestry Cooperative Act is to be the amount of revenue pertaining to Each Class of Income other than dividend income, salary income, and retirement income.
      <sup>machine translation, not official</sup>

      **第三項**  生計を一にする親族のうちに同一の法人から前項の分配金を受ける者が二人以上ある場合には、これらの者のうち同項に規定する収入金額の最も大きい者以外の者の受ける当該収入金額に係る所得については、これを当該収入金額の最も大きい者の経営する事業から受ける当該所得とみなして、法第五十六条（事業から対価を受ける親族がある場合の必要経費の特例）の規定を適用する。
      <sup>art-62/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-3</sup>
      Where, among relatives who share a livelihood, there are two or more persons who receive the distribution set forth in the preceding paragraph from the same corporation, Article 56 (Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business) of the Act applies by deeming the income pertaining to the revenue received by those persons other than the person with the largest revenue prescribed in that paragraph to be that income received from the business operated by the person with the largest revenue.
      <sup>machine translation, not official</sup>

      **第四項**  法人税法第二条第七号（定義）に規定する協同組合等から支払を受ける同法第六十条の二第一号（協同組合等の事業分量配当等の損金算入）に掲げる金額で同条の規定により当該協同組合等の各事業年度の所得の金額の計算上損金の額に算入されるものは、配当所得以外の各種所得に係る収入金額とする。
      <sup>art-62/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-4</sup>
      The amount received from a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act that is listed in Article 60-2, item (i) (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives) of that Act and that is included in deductible expenses in calculating the amount of income for each business year of that cooperative, etc. pursuant to that Article is to be the amount of revenue pertaining to Each Class of Income other than dividend income.
      <sup>machine translation, not official</sup>

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## Cites
- art-62/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-62/par-1/item-1: 中小企業等協同組合法第五十九条第三項 → e-Gov law 324AC0000000181, 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — not held in this collection
- art-62/par-1/item-2: 中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十第二項 → e-Gov law 332AC0000000185, 第五条の二十第二項 (Article 5-20, paragraph (2)), art-5-20/par-2 — not held in this collection
- art-62/par-1/item-3: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- art-62/par-1/item-3: 同法第七十二条の三十一第二項 → e-Gov law 322AC0000000132, 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — not held in this collection
- art-62/par-1/item-3: 水産業協同組合法（昭和二十三年法律第二百四十二号）第八十五条第二項 → e-Gov law 323AC0000000242, 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — not held in this collection
- art-62/par-1/item-3: 森林組合法（昭和五十三年法律第三十六号）第九十九条第二項 → e-Gov law 353AC0000000036, 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — not held in this collection
- art-62/par-1/item-4: 農住組合法（昭和五十五年法律第八十六号）第五十五条第二項 → e-Gov law 355AC0000000086, 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — not held in this collection
- art-62/par-1/item-5: 労働者協同組合法（令和二年法律第七十八号）第七十七条第二項 → e-Gov law 502AC1000000078, 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — not held in this collection
- art-62/par-2: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- art-62/par-2: 同法第七十二条の三十一第二項 → e-Gov law 322AC0000000132, 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — not held in this collection
- art-62/par-2: 水産業協同組合法第八十五条第二項 → e-Gov law 323AC0000000242, 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — not held in this collection
- art-62/par-2: 森林組合法第九十九条第二項 → e-Gov law 353AC0000000036, 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — not held in this collection
- art-62/par-3: 前項 → 所得税法施行令 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-2
- art-62/par-3: 法第五十六条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 (e-Gov law ID 340AC0000000033)
- art-62/par-4: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 (e-Gov law ID 340AC0000000034)
- art-62/par-4: 同法第六十条の二第一号 → 法人税法 第六十条の二第一項第一号 (Article 60-2, paragraph (1), item (i)), art-60-2/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-60-2/par-1/item-1 (e-Gov law ID 340AC0000000034)
- art-62/par-4: 同条 → 法人税法 第六十条の二 (Article 60-2), art-60-2 — https://japanlaw.org/en/corporation-tax-act/art-60-2 (e-Gov law ID 340AC0000000034)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第六十二条第三項（企業組合等の分配金） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-62/par-3
- 所得税法施行令 附則第三条第一項（協業組合の分配金に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3432-95/art-3/par-1

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## 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-20261106T173921-017, 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-20261106T173921-017, 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