# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Article 28)

- 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: 第二十八条 (Article 28)（特定の基金に対する負担金等の必要経費算入の特例） — address `art-28`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-28
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-28
- 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.

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### 第二十八条（特定の基金に対する負担金等の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
<sup>caption: machine translation, not official</sup>
<sup>art-28 · https://japanlaw.org/ja/special-taxation-measures-act/art-28 · https://japanlaw.org/l/332AC0000000026/art-28</sup>

    **第一項**  個人が、各年において、長期間にわたつて使用され、又は運用される基金に係る負担金又は掛金で次に掲げるもの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。
    <sup>art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1</sup>
    Where an individual has paid, in any year, any of the following contributions or premiums pertaining to a fund that is used or managed over a long period of time, the amount paid is included in necessary expenses in calculating the amount of business income for the year that includes the day of the payment:
    <sup>machine translation, not official</sup>

      **一**  中小企業者又は農林漁業者（農林漁業者の組織する団体を含む。）に対する信用の保証をするための業務を法令の規定に基づいて行うことを主たる目的とする法人で政令で定めるものに対する当該信用の保証をするための業務に係る基金に充てるための負担金
      <sup>art-28/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-1</sup>
      contributions to be appropriated to a fund pertaining to the business of guaranteeing credit, paid to a corporation specified by Cabinet Order whose main purpose is to conduct, based on the provisions of laws and regulations, the business of guaranteeing credit for small and medium-sized enterprises or persons engaged in agriculture, forestry or fisheries (including organizations formed by persons engaged in agriculture, forestry or fisheries);
      <sup>machine translation, not official</sup>

      **二**  独立行政法人中小企業基盤整備機構が行う中小企業倒産防止共済法（昭和五十二年法律第八十四号）の規定による中小企業倒産防止共済事業に係る基金に充てるための同法第二条第二項に規定する共済契約に係る掛金
      <sup>art-28/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-2</sup>
      premiums under a mutual aid contract prescribed in Article 2, paragraph (2) of the Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises (Act No. 84 of 1977), to be appropriated to a fund pertaining to the mutual aid business for the prevention of bankruptcies of small and medium-sized enterprises under the provisions of that Act conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN;
      <sup>machine translation, not official</sup>

      **三**  独立行政法人エネルギー・金属鉱物資源機構に設けられた金属鉱業等鉱害対策特別措置法（昭和四十八年法律第二十六号）第十二条の規定による鉱害防止事業基金に充てるための負担金
      <sup>art-28/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-3</sup>
      contributions to be appropriated to the mining pollution control project fund under the provisions of Article 12 of the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc (Act No. 26 of 1973) established in the Japan Organization for Metals and Energy Security;
      <sup>machine translation, not official</sup>

      **四**  公害の発生による損失を補塡するための業務、商品の価格の安定に資するための業務その他の特定の業務で政令で定めるものを行うことを主たる目的とする法人税法第二条第六号に規定する公益法人等若しくは一般社団法人若しくは一般財団法人で、当該特定の業務が国若しくは地方公共団体の施策の実施に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすもの又は当該特定の業務を行う同条第五号に規定する公共法人で政令で定めるものに対する当該特定の業務に係る基金に充てるための負担金
      <sup>art-28/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-4</sup>
      contributions to be appropriated to a fund pertaining to a specified business, paid to a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act, or a general incorporated association or general incorporated foundation, whose main purpose is to conduct the business of compensating for losses caused by the occurrence of pollution, the business of contributing to the stabilization of commodity prices, or any other specified business specified by Cabinet Order, and that meets the requirements specified by Cabinet Order regarding that specified business significantly contributing to the implementation of measures of the State or a local government and being publicly operated, or to a public corporation prescribed in item (v) of that Article that conducts that specified business and is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第二項**  前項（第二号に係る部分に限る。）の規定は、個人の締結していた同号に規定する共済契約につき解除があつた後同号に規定する共済契約を締結した当該個人がその解除の日から同日以後二年を経過する日までの間に当該共済契約について支出する同号に掲げる掛金については、適用しない。
    <sup>art-28/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-2</sup>
    The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) do not apply to the premiums listed in that item that an individual who, after the cancellation of a mutual aid contract prescribed in that item that the individual had concluded, has concluded a mutual aid contract prescribed in that item pays for that mutual aid contract during the period from the day of the cancellation until the day on which two years have elapsed from that day.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、確定申告書に同項に規定する金額の必要経費に関する明細書の添付がない場合には、適用しない。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、当該明細書の提出があつたときは、この限りでない。
    <sup>art-28/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-3</sup>
    The provisions of paragraph (1) do not apply if a written statement concerning the necessary expenses of the amount prescribed in that paragraph is not attached to the final return; 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 written statement is submitted.
    <sup>machine translation, not official</sup>

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## Cites
- art-28/par-1/item-2: 同法第二条第二項 → e-Gov law 352AC0000000084, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-28/par-1/item-3: 金属鉱業等鉱害対策特別措置法（昭和四十八年法律第二十六号）第十二条 → e-Gov law 348AC0000000026, 第十二条 (Article 12), art-12 — not held in this collection
- art-28/par-1/item-4: 同条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-28/par-1/item-4: 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 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-28/par-2: 前項 → 租税特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1
- art-28/par-2: 第二号 → 租税特別措置法 第二十八条第一項第二号 (Article 28, paragraph (1), item (ii)), art-28/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-2
- art-28/par-3: 第一項 → 租税特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第二十八条第二項（特定の基金に対する負担金等の必要経費算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-2
- 租税特別措置法 第二十八条第三項（特定の基金に対する負担金等の必要経費算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-3
- 租税特別措置法 附則第三十条第一項（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-30/par-1

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## 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