# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Article 27) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第二十七条 (Article 27)（家内労働者等の事業所得等の所得計算の特例） — address `art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-27 - 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. --- ### 第二十七条（家内労働者等の事業所得等の所得計算の特例） — Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc. caption: machine translation, not official art-27 · https://japanlaw.org/ja/special-taxation-measures-act/art-27 · https://japanlaw.org/l/332AC0000000026/art-27 **第一項** 家内労働法（昭和四十五年法律第六十号）第二条第二項に規定する家内労働者に該当する個人、外交員その他これらに類する者として政令で定める個人が事業所得又は雑所得を有する場合において、その年分の事業所得の金額の計算上必要経費に算入すべき金額及び雑所得の金額の計算上必要経費に算入すべき金額の合計額が六十五万円（当該個人が給与所得を有する場合にあつては、六十五万円から所得税法第二十八条第二項に規定する給与所得控除額を控除した残額。以下この条において同じ。）に満たないときは、その年分の事業所得の金額の計算上必要経費に算入する金額又は雑所得の金額の計算上必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款第一目から第五目までの規定にかかわらず、六十五万円を政令で定めるところにより事業所得に係る金額と雑所得に係る金額とに区分をした場合の当該区分をしたそれぞれの金額とする。この場合において、当該それぞれの金額は、その年分の事業所得に係る総収入金額又は雑所得に係る総収入金額（同法第三十五条第三項に規定する公的年金等に係るものを除く。）を限度とする。 art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/par-1 Where an individual who falls under the category of a home worker prescribed in Article 2, paragraph (2) of the Home Work Act (Act No. 60 of 1970), a sales representative, or any other individual specified by Cabinet Order as a person similar to them has business income or miscellaneous income, if the total of the amount to be included in necessary expenses in calculating the amount of business income for that year and the amount to be included in necessary expenses in calculating the amount of miscellaneous income is less than 650,000 yen (where the individual has employment income, the amount remaining after deducting the amount of the employment income deduction prescribed in Article 28, paragraph (2) of the Income Tax Act from 650,000 yen; the same applies hereinafter in this Article), the amount to be included in necessary expenses in calculating the amount of business income or the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4, Divisions 1 through 5 of the Income Tax Act, each of the amounts into which 650,000 yen is divided, pursuant to the provisions of Cabinet Order, between an amount pertaining to business income and an amount pertaining to miscellaneous income. In this case, each of those amounts is limited to the gross revenue pertaining to business income or the gross revenue pertaining to miscellaneous income (excluding that pertaining to public pensions, etc. prescribed in Article 35, paragraph (3) of that Act) for that year. machine translation, not official --- ## Cites - art-27/par-1: 所得税法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2 - art-27/par-1: 同法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 - art-27/par-1: 所得税法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1 - art-27/par-1: 家内労働法（昭和四十五年法律第六十号）第二条第二項 → e-Gov law 345AC0000000060, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-27/par-1: この条 → 租税特別措置法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-27 · https://japanlaw.org/l/332AC0000000026/art-27 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第二十七条第一項（家内労働者等の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/par-1 - 租税特別措置法 第七十条第九項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/art-70/par-9 - 租税特別措置法 附則第七十二条第一項（家内労働者等の事業所得等の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-72/par-1 - 租税特別措置法 附則第三十二条第一項（家内労働者等の事業所得等の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32/par-1 - 租税特別措置法 附則第三十二条第二項（家内労働者等の事業所得等の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-029, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07