Business Income Article 27 Business income means income arising from commercial farming, fishing, manufacturing, wholesale activities, retail sales, the service industry, or any other commercial activity prescribed by Cabinet Order (other than anything falling under the category of timber income or capital gains).
事業所得の金額は、その年中の事業所得に係る総収入金額から必要経費を控除した金額とする。
Business income is gross revenues constituting business income in the relevant year, less necessary expenses.
