# 民法 / Civil Code — 第六百六十七条 (Article 667) - Law: 民法 (Civil Code), 明治二十九年法律第八十九号 - English title "Civil Code": 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: 第六百六十七条 (Article 667)（組合契約） — address `art-667` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/civil-code/art-667 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/129AC0000000089/art-667 - 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. --- ### 第六百六十七条（組合契約） — (Partnership Contracts) caption: Ministry of Justice translation — Japanese Law Translation Database System art-667 · https://japanlaw.org/ja/civil-code/art-667 · https://japanlaw.org/l/129AC0000000089/art-667 **第一項** 組合契約は、各当事者が出資をして共同の事業を営むことを約することによって、その効力を生ずる。 art-667/par-1 · https://japanlaw.org/ja/civil-code/art-667/par-1 · https://japanlaw.org/l/129AC0000000089/art-667/par-1 A partnership contract becomes effective when each of the parties promises to make a contribution and engage in a joint undertaking. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 出資は、労務をその目的とすることができる。 art-667/par-2 · https://japanlaw.org/ja/civil-code/art-667/par-2 · https://japanlaw.org/l/129AC0000000089/art-667/par-2 The subject of the contribution may be services. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 7 provisions cite this one. No official source publishes this direction. - 宅地建物取引業法 第五十条の二の四第一項（不動産信託受益権等の売買等に係る特例） — https://japanlaw.org/ja/real-estate-brokerage-act/art-50-2-4/par-1 · https://japanlaw.org/l/327AC1000000176/art-50-2-4/par-1 - 所得税法 第百六十一条第一項第四号（国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4 - 消費税法 第五十七条の六第一項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1 - 租税特別措置法 第五条の二第四項（振替国債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4 - 租税特別措置法 第四十一条の四の二第二項第一号（特定組合員等の不動産所得に係る損益通算等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-4-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-1 - 租税特別措置法 第六十六条の十三第十三項第三号（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-3 - 租税特別措置法 第六十七条の十二第三項第一号（組合事業等による損失がある場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-12/par-3/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 民法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/129AC0000000089/20260624_508AC0000000045), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Civil Code — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4848/tb), retrieved 2026-10-11 - This site's parser, version 190 — 民法 — structure, counts, cross-references and defined terms, computed 2026-10-11