# 所得税法 / Income Tax Act — 第五十六条 (Article 56) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-56. 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 (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: 第五十六条 (Article 56)（事業から対価を受ける親族がある場合の必要経費の特例） — address `art-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-56 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第五十六条（事業から対価を受ける親族がある場合の必要経費の特例） — (Special Provisions on Necessary Expenses If Relatives Receive Consideration from a Resident's Business) caption: Ministry of Justice translation — Japanese Law Translation Database System art-56 · https://japanlaw.org/ja/income-tax-act/art-56 **第一項** 居住者と生計を一にする配偶者その他の親族がその居住者の営む不動産所得、事業所得又は山林所得を生ずべき事業に従事したことその他の事由により当該事業から対価の支払を受ける場合には、その対価に相当する金額は、その居住者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、必要経費に算入しないものとし、かつ、その親族のその対価に係る各種所得の金額の計算上必要経費に算入されるべき金額は、その居住者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、必要経費に算入する。この場合において、その親族が支払を受けた対価の額及びその親族のその対価に係る各種所得の金額の計算上必要経費に算入されるべき金額は、当該各種所得の金額の計算上ないものとみなす。 art-56/par-1 · https://japanlaw.org/ja/income-tax-act/art-56/par-1 If, due to reasons such as being employed in a business run by a Resident which is meant to generate real property income, business income, or timber income, the spouse or any other relative whose living expenses are paid from the same resources as a Resident is paid a consideration by that business, an amount equal to that consideration is not to be included in the necessary expenses that are used to calculate the real property income, business income, or timber income from the Resident's business, and any amount that is to be included in the necessary expenses that are used to calculate the relative's Income in Each Class from that consideration 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. In such a case, the amount of the consideration paid to the relative and amounts to be included in the necessary expenses that are used to calculate the relative's Income in Each Class from consideration are deemed not to be a part of the calculation of the relative's Income in Each Class. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第三十二条第三項（所得割の課税標準） — https://japanlaw.org/ja/local-tax-act/art-32/par-3 (e-Gov law ID 325AC0000000226) - 地方税法 第三十二条第四項（所得割の課税標準） — https://japanlaw.org/ja/local-tax-act/art-32/par-4 (e-Gov law ID 325AC0000000226) - 地方税法 第三百十三条第三項（所得割の課税標準） — https://japanlaw.org/ja/local-tax-act/art-313/par-3 (e-Gov law ID 325AC0000000226) - 地方税法 第三百十三条第四項（所得割の課税標準） — https://japanlaw.org/ja/local-tax-act/art-313/par-4 (e-Gov law ID 325AC0000000226) - 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/ja/income-tax-act/art-57/par-1 - 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/ja/income-tax-act/art-57/par-3 --- ## 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 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05