# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百六十七条の二 (Article 167-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百六十七条の二 (Article 167-2) — address `art-167-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2 - 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. --- ### 第百六十七条の二 art-167-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2 **第一項** 居住者が、各年において、農畜産物の価格の変動による損失、漁船が遭難した場合の救済の費用その他の特定の損失又は費用を補てんするための業務を主たる目的とする法人税法第二条第六号（定義）に規定する公益法人等又は一般社団法人若しくは一般財団法人の当該業務に係る資金のうち短期間に使用されるもので次に掲げる要件のすべてに該当するものとして国税庁長官が指定したものに充てるための負担金を支出した場合には、その支出した金額は、その支出した日の属する年分の事業所得の金額の計算上、必要経費に算入する。 art-167-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2/par-1 Where a Resident has, in any year, paid contributions to be applied to the funds, pertaining to the business, of a public interest corporation, etc. prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act, or of a general incorporated association or general incorporated foundation, whose principal purpose is the business of compensating for specific losses or expenses such as losses due to fluctuations in the prices of agricultural and livestock products and the cost of relief where a fishing boat is in distress, which funds are used within a short period and have been designated by the Commissioner of the National Tax Agency as satisfying all of the following requirements, the amount expended is included in necessary expenses in calculating the amount of business income for the year that includes the day on which it was expended. machine translation, not official **一** 当該資金に充てるために徴収される負担金の額が当該業務の内容からみて適正であること。 art-167-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2/par-1/item-1 the amount of the contributions collected to be applied to the funds is appropriate in light of the content of the business; machine translation, not official **二** 当該資金の額が当該業務に必要な金額を超えることとなるときは、その負担金の徴収の停止その他必要な措置が講じられることとなつていること。 art-167-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2/par-1/item-2 where the amount of the funds comes to exceed the amount necessary for the business, measures such as suspending the collection of contributions are to be taken; machine translation, not official **三** 当該資金が当該業務の目的に従つて適正な方法で管理されていること。 art-167-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2/par-1/item-3 the funds are managed by an appropriate method in accordance with the purpose of the business. machine translation, not official --- ## Cites - art-167-2/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 (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 附則第六条第一項（特定の損失等に充てるための負担金の必要経費算入） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-6/par-1 - 所得税法施行令 附則第十条第一項（特定の損失等に充てるための負担金の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-10/par-1 --- ## 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-20261106T173921-042, 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