# 所得税法 / Income Tax Act — 第五十七条 (Article 57) - 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: 第五十七条 (Article 57)（事業に専従する親族がある場合の必要経費の特例等） — address `art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-57 - 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. --- ### 第五十七条（事業に専従する親族がある場合の必要経費の特例等） — (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) caption: Ministry of Justice translation — Japanese Law Translation Database System art-57 · https://japanlaw.org/en/income-tax-act/art-57 · https://japanlaw.org/l/340AC0000000033/art-57 **第一項** 青色申告書を提出することにつき税務署長の承認を受けている居住者と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で専らその居住者の営む前条に規定する事業に従事するもの（以下この条において「青色事業専従者」という。）が当該事業から次項の書類に記載されている方法に従いその記載されている金額の範囲内において給与の支払を受けた場合には、前条の規定にかかわらず、その給与の金額でその労務に従事した期間、労務の性質及びその提供の程度、その事業の種類及び規模、その事業と同種の事業でその規模が類似するものが支給する給与の状況その他の政令で定める状況に照らしその労務の対価として相当であると認められるものは、その居住者のその給与の支給に係る年分の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必要経費に算入し、かつ、当該青色事業専従者の当該年分の給与所得に係る収入金額とする。 art-57/par-1 · https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 Notwithstanding the provisions of the preceding Article, if the spouse or other relative (other than one under 15 years of age) whose living expenses are paid from the same resources as a Resident that the director of the district tax office has approved to file a Blue Return, who works exclusively in a business as prescribed in the preceding Article which is run by the Resident (hereinafter referred to as a "relative employed only by a blue-return filer" in this Article) is paid a salary by the business of up to the amount stipulated in the document referred to in the following paragraph and in the way that is stipulated in that document, the part of the salary that, in light of the period, nature, and extent of the relative's service; the type and size of the business; salaries ordinarily paid in the same type and similar size of business; and any other circumstances provided for by Cabinet Order, is found to be appropriate as consideration for the relative's work, is included in the necessary expenses that are used to calculate the real property income, business income, or timber income from the Resident's business for the year in which the salary is paid, and is treated as the annual revenue constituting salary income of the relative employed only by the blue-return filer. Ministry of Justice translation — Japanese Law Translation Database System **第二項** その年分以後の各年分の所得税につき前項の規定の適用を受けようとする居住者は、その年三月十五日まで（その年一月十六日以後新たに同項の事業を開始した場合には、その事業を開始した日から二月以内）に、青色事業専従者の氏名、その職務の内容及び給与の金額並びにその給与の支給期その他財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出しなければならない。 art-57/par-2 · https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2 A Resident seeking to apply the provisions of the preceding paragraph to income taxes in and after the current year must submit a document to the competent district tax office director for the locality in which the Resident pays taxes, giving the names of relatives employed only by the blue-return filer, the details of their duties, the amounts of their salaries, the pay periods for those salaries, and the information prescribed by Ministry of Finance Order, no later than March 15 of the relevant year (or within two months from the day on which the Resident starts a business as referred to in that paragraph, if this is on or after January 16 of that year). Ministry of Justice translation — Japanese Law Translation Database System **第三項** 居住者（第一項に規定する居住者を除く。）と生計を一にする配偶者その他の親族（年齢十五歳未満である者を除く。）で専らその居住者の営む前条に規定する事業に従事するもの（以下この条において「事業専従者」という。）がある場合には、その居住者のその年分の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、各事業専従者につき、次に掲げる金額のうちいずれか低い金額を必要経費とみなす。 art-57/par-3 · https://japanlaw.org/en/income-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 If a Resident (other than one as prescribed in paragraph (1)) has a spouse or other relative whose living expenses are paid from the same resources as the Resident (excluding a relative under 15 years of age) and who works exclusively in a business as prescribed in the preceding Article which is run by the Resident (hereinafter referred to as a "relative employed only by the Resident" in this Article), whichever is the lower of the following amounts is deemed to constitute the necessary expenses for each relative employed only by the Resident which are used to calculate the real property income, business income, or timber income from that business of the Resident for the year: Ministry of Justice translation — Japanese Law Translation Database System **一** 次に掲げる事業専従者の区分に応じそれぞれ次に定める金額 art-57/par-3/item-1 · https://japanlaw.org/en/income-tax-act/art-57/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-1 the amount prescribed in each of the following clauses for the category of relative employed only by the Resident set forth in the clause: Ministry of Justice translation — Japanese Law Translation Database System **イ** その居住者の配偶者である事業専従者　八十六万円 art-57/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act/art-57/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-1/sub-1 a relative employed only by the Resident who is the spouse of the Resident:860,000 yen; Ministry of Justice translation — Japanese Law Translation Database System **ロ** イに掲げる者以外の事業専従者　五十万円 art-57/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act/art-57/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-1/sub-2 a relative employed only by the Resident other than the person set forth in (a):500,000 yen. Ministry of Justice translation — Japanese Law Translation Database System **二** その年分の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（この項の規定を適用しないで計算した場合の金額とする。）を当該事業に係る事業専従者の数に一を加えた数で除して計算した金額 art-57/par-3/item-2 · https://japanlaw.org/en/income-tax-act/art-57/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-2 the amount calculated by dividing the real property income, business income, or timber income from that business for the year (meaning the amount calculated without applying the provisions of this paragraph) by one more than the number of relatives employed only by the Resident in that business. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の規定の適用があつた場合には、各事業専従者につき同項の規定により必要経費とみなされた金額は、当該各事業専従者の当該年分の各種所得の金額の計算については、当該各事業専従者の給与所得に係る収入金額とみなす。 art-57/par-4 · https://japanlaw.org/en/income-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000033/art-57/par-4 If the provisions of the preceding paragraph are applied, the amount deemed to be the necessary expenses for each of the relatives employed only by the Resident pursuant to the provisions of that paragraph is deemed to be the revenue constituting salary income of each of the relatives employed only by the Resident which is used to calculate their Income in Each Class for the year. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第三項の規定は、確定申告書に同項の規定の適用を受ける旨及び同項の規定により必要経費とみなされる金額に関する事項の記載がない場合には、適用しない。 art-57/par-5 · https://japanlaw.org/en/income-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000033/art-57/par-5 The provisions of paragraph (3) do not apply unless a Tax Return indicates recourse to the application of the provisions of that paragraph and gives information about the amounts that are deemed to be necessary expenses pursuant to the provisions of that paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。 art-57/par-6 · https://japanlaw.org/en/income-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000033/art-57/par-6 Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (3) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 第一項又は第三項の場合において、これらの規定に規定する親族の年齢が十五歳未満であるかどうかの判定は、その年十二月三十一日（これらの規定に規定する居住者がその年の中途において死亡し又は出国をした場合には、その死亡又は出国の時）の現況による。ただし、当該親族がその当時既に死亡している場合は、当該死亡の時の現況による。 art-57/par-7 · https://japanlaw.org/en/income-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000033/art-57/par-7 In a case as referred to in paragraph (1) or paragraph (3), whether a relative as prescribed in those provisions is under 15 years of age is determined by the relative's age as of December 31 of the relevant year (or as of the time of the Resident's death or the start of the Resident's Absence From Japan, if the Resident prescribed in these provisions dies or becomes Absent From Japan partway through the year); provided, however, that if such a relative has already died as of that point in time, whether that relative was under 15 years of age is determined by the relative's age as of the time of death. Ministry of Justice translation — Japanese Law Translation Database System **第八項** 青色事業専従者又は事業専従者の要件の細目、第二項の書類に記載した事項を変更する場合の手続その他第一項又は第三項の規定の適用に関し必要な事項は、政令で定める。 art-57/par-8 · https://japanlaw.org/en/income-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000033/art-57/par-8 Cabinet Order prescribes procedures for if the details of the requirements for a relative employed only by a blue-return filer or relative employed only by a Resident change and for if information that has been given in the document referred to in paragraph (2) changes, and provides for other necessary particulars concerning the application of the provisions of paragraph (1) and paragraph (3). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-57/par-1: 前条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56 - art-57/par-1: この条 → 所得税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/income-tax-act/art-57 · https://japanlaw.org/l/340AC0000000033/art-57 - art-57/par-1: 次項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2 - art-57/par-2: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - art-57/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - art-57/par-3: 前条 → 所得税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/income-tax-act/art-56 · https://japanlaw.org/l/340AC0000000033/art-56 - art-57/par-3: この条 → 所得税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/income-tax-act/art-57 · https://japanlaw.org/l/340AC0000000033/art-57 - art-57/par-3/item-2: この項 → 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - art-57/par-4: 前項 → 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - art-57/par-5: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - art-57/par-6: 前項 → 所得税法 第五十七条第五項 (Article 57, paragraph (5)), art-57/par-5 — https://japanlaw.org/en/income-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000033/art-57/par-5 - art-57/par-6: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - art-57/par-7: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - art-57/par-7: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - art-57/par-8: 第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2 - art-57/par-8: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - art-57/par-8: 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 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 ## Cited by 21 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第三十三号（定義） — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33 - 所得税法 第二条第一項第三十四号（定義） — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34 - 所得税法 第五十七条第一項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1 - 所得税法 第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2 - 所得税法 第五十七条第三項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000033/art-57/par-3 - 所得税法 第五十七条第三項第二号（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-3/item-2 - 所得税法 第五十七条第四項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000033/art-57/par-4 - 所得税法 第五十七条第五項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-5 · https://japanlaw.org/l/340AC0000000033/art-57/par-5 - 所得税法 第五十七条第六項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000033/art-57/par-6 - 所得税法 第五十七条第七項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000033/art-57/par-7 - 所得税法 第五十七条第八項（事業に専従する親族がある場合の必要経費の特例等） — https://japanlaw.org/en/income-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000033/art-57/par-8 - 所得税法 第八十四条の二第一項（特定親族特別控除） — https://japanlaw.org/en/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1 - 所得税法 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3411-31/art-3/par-1 - 所得税法 附則第七条第一項（青色事業専従者給与に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3421-20/art-7/par-1 - 所得税法 附則第三条第二項（昭和四十六年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-3/par-2 - 所得税法 附則第四条第一項第二号（昭和四十七年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/art-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/art-4/par-1/item-2 - 所得税法 附則別表第三（昭和４７年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/en/income-tax-act/suppl-3461-113/appdx-3 · https://japanlaw.org/l/340AC0000000033/suppl-3461-113/appdx-3 - 所得税法 附則第三条第二項（昭和四十八年分の給与所得の金額及び所得控除等に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3481-8/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3481-8/art-3/par-2 - 所得税法 附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-3/par-2 - 所得税法 附則第五条第一項（青色申告の承認の申請等に係る経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3491-15/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3491-15/art-5/par-1 - 所得税法 附則第六条第一項（事業に専従する親族がある場合の必要経費の特例等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4281-15/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-6/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