# 法人税法 / Corporation Tax Act — 第六十条の二 (Article 60-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation 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: 第六十条の二 (Article 60-2)（協同組合等の事業分量配当等の損金算入） — address `art-60-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-60-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-60-2 - 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. --- ### 第六十条の二（協同組合等の事業分量配当等の損金算入） — (Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives) caption: Ministry of Justice translation — Japanese Law Translation Database System art-60-2 · https://japanlaw.org/ja/corporation-tax-act/art-60-2 · https://japanlaw.org/l/340AC0000000034/art-60-2 **第一項** 協同組合等が各事業年度の決算の確定の時にその支出すべき旨を決議する次に掲げる金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 art-60-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-2/par-1 The following amounts for which a cooperative, etc. makes a resolution to pay at the time of settling the accounts for each business year are included in deductible expenses, when calculating the amount of income of for the business year: Ministry of Justice translation — Japanese Law Translation Database System **一** その組合員その他の構成員に対しその者が当該事業年度中に取り扱つた物の数量、価額その他その協同組合等の事業を利用した分量に応じて分配する金額 art-60-2/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-60-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-60-2/par-1/item-1 the amount to be distributed to the partners or other members, in accordance with the quantity or value of the goods that they dealt with, or the volume of the services of the cooperative, etc. that they used in the business year; and Ministry of Justice translation — Japanese Law Translation Database System **二** その組合員その他の構成員に対しその者が当該事業年度中にその協同組合等の事業に従事した程度に応じて分配する金額 art-60-2/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-60-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-60-2/par-1/item-2 the amount to be distributed to the partners or other members, in accordance with the level at which they were engaged in the business of the cooperative, etc. in the business year. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08