# 所得税法 / Income Tax Act — 第三十七条 (Article 37) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第三十七条 (Article 37)（必要経費） — address `art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-37 - Every provision below carries its address and both URLs 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. --- ### 第三十七条（必要経費） — (Necessary Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-37 · https://japanlaw.org/en/income-tax-act/art-37 · https://japanlaw.org/l/340AC0000000033/art-37 **第一項** その年分の不動産所得の金額、事業所得の金額又は雑所得の金額（事業所得の金額及び雑所得の金額のうち山林の伐採又は譲渡に係るもの並びに雑所得の金額のうち第三十五条第三項（公的年金等の定義）に規定する公的年金等に係るものを除く。）の計算上必要経費に算入すべき金額は、別段の定めがあるものを除き、これらの所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額及びその年における販売費、一般管理費その他これらの所得を生ずべき業務について生じた費用（償却費以外の費用でその年において債務の確定しないものを除く。）の額とする。 art-37/par-1 · https://japanlaw.org/en/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1 Except as provided otherwise, the amounts that are to be included in the necessary expenses that are used to calculate the real property income, business income, or miscellaneous income for the year (other than any business income or miscellaneous income arising from the felling of trees in forested land or the transfer of forested land, and other than miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages)) are the costs of goods sold to generate the gross revenue in that income type or other expenses directly necessary to the taxpayer's acquisition of gross revenue in that income type, as well as sales expenses, general administrative expenses, and other expenses for business operations in the year that are meant to generate that type of income (excluding any expense, other than a depreciation allowance, for which the taxpayer's liability does not become fixed during that year). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 山林につきその年分の事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入すべき金額は、別段の定めがあるものを除き、その山林の植林費、取得に要した費用、管理費、伐採費その他その山林の育成又は譲渡に要した費用（償却費以外の費用でその年において債務の確定しないものを除く。）の額とする。 art-37/par-2 · https://japanlaw.org/en/income-tax-act/art-37/par-2 · https://japanlaw.org/l/340AC0000000033/art-37/par-2 Except as provided otherwise, the amounts that are to be included in the necessary expenses that are used to calculate business income, timber income, or miscellaneous income are planting expenses, acquisition costs, maintenance expenses, felling expenses, and any other expenses needed to cultivate or transfer forested land (excluding any expense, other than a depreciation allowance, for which the taxpayer's liability does not become fixed during that year). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-37/par-1: 第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 所得税法 第四十七条第一項（棚卸資産の売上原価等の計算及びその評価の方法） — https://japanlaw.org/en/income-tax-act/art-47/par-1 · https://japanlaw.org/l/340AC0000000033/art-47/par-1 - 所得税法 第四十八条第一項（有価証券の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/en/income-tax-act/art-48/par-1 · https://japanlaw.org/l/340AC0000000033/art-48/par-1 - 所得税法 第四十八条第三項（有価証券の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/en/income-tax-act/art-48/par-3 · https://japanlaw.org/l/340AC0000000033/art-48/par-3 - 所得税法 第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1 - 所得税法 第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1 - 所得税法 第五十条第一項（繰延資産の償却費の計算及びその償却の方法） — https://japanlaw.org/en/income-tax-act/art-50/par-1 · https://japanlaw.org/l/340AC0000000033/art-50/par-1 - 所得税法 第百六十五条第二項第一号（総合課税に係る所得税の課税標準、税額等の計算） — https://japanlaw.org/en/income-tax-act/art-165/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-2/item-1 - 所得税法 附則第九条第一項（公的年金等に係る雑所得等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3621-96/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-9/par-1 - 租税特別措置法 第十条第八項第一号イ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1 - 租税特別措置法 第二十六条第一項（社会保険診療報酬の所得計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1 - 租税特別措置法 第二十七条第一項（家内労働者等の事業所得等の所得計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/par-1 - 租税特別措置法 第三十条第一項（山林所得の概算経費控除） — https://japanlaw.org/en/special-taxation-measures-act/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/art-30/par-1 - 租税特別措置法 第四十一条の四の三第二項第一号（国外中古建物の不動産所得に係る損益通算等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-1 - 租税特別措置法 第四十一条の十九の五第一項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05