# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条の二 (Article 27-2) - 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: 第二十七条の二 (Article 27-2)（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — address `art-27-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-27-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-27-2 - 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. --- ### 第二十七条の二（有限責任事業組合の事業に係る組合員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 Partners Pertaining to the Business of a Limited Liability Business Partnership caption: machine translation, not official art-27-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-27-2 · https://japanlaw.org/l/332AC0000000026/art-27-2 **第一項** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約（以下この条において「組合契約」という。）を締結している組合員である個人が、各年において、当該組合契約に基づいて営まれる事業（以下この条において「組合事業」という。）から生ずる不動産所得、事業所得又は山林所得を有する場合において当該組合事業によるこれらの所得の損失の金額として政令で定める金額があるときは、当該損失の金額のうち当該組合事業に係る当該個人の出資の価額を基礎として政令で定めるところにより計算した金額を超える部分の金額に相当する金額は、その年分の不動産所得の金額、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。 art-27-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1 Where an individual who is a partner who has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act (Act No. 40 of 2005) (referred to in this Article as a "partnership contract") has, in any year, real estate income, business income, or timber income arising from the business conducted based on that partnership contract (referred to in this Article as a "partnership business"), if there is an amount specified by Cabinet Order as the amount of losses of that income from that partnership business, the amount equivalent to the part of that amount of losses that exceeds the amount calculated, pursuant to the provisions of Cabinet Order, on the basis of the value of the individual's contribution pertaining to that partnership business is not included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year. machine translation, not official **第二項** 組合契約を締結している組合員である個人で確定申告書を提出するものは、確定申告書に当該個人の前項に規定する出資の価額を基礎として計算した金額に関する事項その他の財務省令で定める事項を記載した書類を添付しなければならない。ただし、当該添付がない確定申告書の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該書類の提出があつたときは、この限りでない。 art-27-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2 An individual who is a partner who has concluded a partnership contract and who files a final return must attach to the final return a document stating matters concerning the amount calculated on the basis of the value of the contribution of that individual prescribed in the preceding paragraph and any other matters specified by Order of the Ministry of Finance; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the document is submitted. machine translation, not official **第三項** 組合契約を締結している組合員である個人は、前項の確定申告書を提出する場合を除き、財務省令で定めるところにより、その年中の組合事業による不動産所得、事業所得又は山林所得に係る同項の書類を、その年の翌年三月十五日までに、税務署長に提出しなければならない。 art-27-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3 An individual who is a partner who has concluded a partnership contract must, except when filing the final return referred to in the preceding paragraph, submit to the district director, pursuant to the provisions of Order of the Ministry of Finance, the document referred to in that paragraph pertaining to the real estate income, business income, or timber income from the partnership business during that year, by March 15 of the following year. machine translation, not official **第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-27-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-4 Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-27-2/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-27-2/par-1: この条 → 租税特別措置法 第二十七条の二 (Article 27-2), art-27-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2 · https://japanlaw.org/l/332AC0000000026/art-27-2 - art-27-2/par-2: 前項 → 租税特別措置法 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1 - art-27-2/par-3: 前項 → 租税特別措置法 第二十七条の二第二項 (Article 27-2, paragraph (2)), art-27-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2 - art-27-2/par-4: 前二項 → 租税特別措置法 第二十七条の二第二項 (Article 27-2, paragraph (2)), art-27-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2 - art-27-2/par-4: 前二項 → 租税特別措置法 第二十七条の二第三項 (Article 27-2, paragraph (3)), art-27-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3 - art-27-2/par-4: 第一項 → 租税特別措置法 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第二十七条の二第一項（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1 - 租税特別措置法 第二十七条の二第二項（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2 - 租税特別措置法 第二十七条の二第三項（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3 - 租税特別措置法 第二十七条の二第四項（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-4 --- ## 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