法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(家事関連費等の必要経費不算入等)
第四十五条  居住者が支出し又は納付する次に掲げるものの額は、その者の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入しない。

Exclusion of Household-Related Expenses from Necessary Expenses
Article 45  The expenses set forth as follows which a Resident expends or pays to the government are not included in the necessary expenses that are used to calculate the Resident's real property income, business income, timber income, or miscellaneous income:一  家事上の経費及びこれに関連する経費で政令で定めるもの(i)  household expenses and related expenses provided for by Cabinet Order;二  所得税（不動産所得、事業所得又は山林所得を生ずべき事業を行う居住者が納付する第百三十一条第三項（確定申告税額の延納に係る利子税）又は第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で、その事業についてのこれらの所得に係る所得税の額に対応するものとして政令で定めるものを除く。）(ii)  income taxes (other than what Cabinet Order prescribes as the tax levied as interest under Article 131, paragraph (3) (Tax Levied as Interest for Postponing Payment of Taxes That Are to Be Paid Upon Filing) or Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) which is paid by a Resident engaged in a business undertaking that is meant to generate real property income, business income, or timber income, in an amount that corresponds to the Resident's income taxes for income from such a business undertaking);三  所得税以外の国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(iii)  any tax on delinquency, additional tax for underreporting, additional tax for failure to file, additional tax for non-payment, or compounded additional tax, and any tax for omission or failure under the provisions of the Stamp Tax Act (Act No. 23 of 1967), levied against national taxes other than income taxes;四  地方税法（昭和二十五年法律第二百二十六号）の規定による道府県民税及び市町村民税（都民税及び特別区民税を含む。）(iv)  prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax and special ward inhabitants' tax) under the Local Tax Act (Act No. 226 of 1950);五  地方税法の規定による延滞金、過少申告加算金、不申告加算金及び重加算金(v)  delinquency charges, additional charges for underreporting, additional charges for failure to file, or compounded additional charges under the Local Tax Act;六  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料(vi)  a criminal or petty fine (including anything equivalent to a criminal or petty fine under an administrative notification and anything equivalent to a criminal or petty fine imposed by a foreign state or a local government thereof) or a non-criminal fine;七  損害賠償金（これに類するものを含む。）で政令で定めるもの(vii)  compensation for damage (or anything similar to this) as prescribed by Cabinet Order;八  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(viii)  a surcharge or delinquency charge under the Act for Emergency Measures to Stabilize the Lives of the People (Act No. 121 of 1973);九  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）(ix)  a surcharge or delinquency charge under the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including any similar surcharge or delinquency charge that a foreign state, a local government thereof, or an international organization orders the Resident to pay);十  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(x)  a surcharge or delinquency charge under Chapter VI-2 (Surcharges) of the Financial Instruments and Exchange Act;十一  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(xi)  a surcharge or delinquency charge under the Certified Public Accountant Act (Act No. 103 of 1948).

居住者が供与をする刑法（明治四十年法律第四十五号）第百九十八条（贈賄）に規定する賄賂又は不正競争防止法（平成五年法律第四十七号）第十八条第一項（外国公務員等に対する不正の利益の供与等の禁止）に規定する金銭その他の利益に当たるべき金銭の額及び金銭以外の物又は権利その他経済的な利益の価額（その供与に要する費用の額がある場合には、その費用の額を加算した金額）は、その者の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入しない。

A bribe as prescribed in Article 198 (Bribes) of the Penal Code (Act No. 45 of 1907), monies as prescribed in Article 18, paragraph (1) (Prohibition on Supplying Foreign Public Officials with Illicit Gains) of the Unfair Competition Prevention Act (Act No. 47 of 1993), or other monies in the nature of a gain paid by a Resident, and the value of any article other than monies or of any right or economic benefit that a Resident supplies (and any additional expenses needed to provide them), is not included in the necessary expenses that are used to calculate the Resident's real property income, business income, timber income, or miscellaneous income.一  家事上の経費及びこれに関連する経費で政令で定めるもの(i)  household expenses and related expenses provided for by Cabinet Order;二  所得税（不動産所得、事業所得又は山林所得を生ずべき事業を行う居住者が納付する第百三十一条第三項（確定申告税額の延納に係る利子税）又は第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で、その事業についてのこれらの所得に係る所得税の額に対応するものとして政令で定めるものを除く。）(ii)  income taxes (other than what Cabinet Order prescribes as the tax levied as interest under Article 131, paragraph (3) (Tax Levied as Interest for Postponing Payment of Taxes That Are to Be Paid Upon Filing) or Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) which is paid by a Resident engaged in a business undertaking that is meant to generate real property income, business income, or timber income, in an amount that corresponds to the Resident's income taxes for income from such a business undertaking);三  所得税以外の国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(iii)  any tax on delinquency, additional tax for underreporting, additional tax for failure to file, additional tax for non-payment, or compounded additional tax, and any tax for omission or failure under the provisions of the Stamp Tax Act (Act No. 23 of 1967), levied against national taxes other than income taxes;四  地方税法（昭和二十五年法律第二百二十六号）の規定による道府県民税及び市町村民税（都民税及び特別区民税を含む。）(iv)  prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax and special ward inhabitants' tax) under the Local Tax Act (Act No. 226 of 1950);五  地方税法の規定による延滞金、過少申告加算金、不申告加算金及び重加算金(v)  delinquency charges, additional charges for underreporting, additional charges for failure to file, or compounded additional charges under the Local Tax Act;六  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料(vi)  a criminal or petty fine (including anything equivalent to a criminal or petty fine under an administrative notification and anything equivalent to a criminal or petty fine imposed by a foreign state or a local government thereof) or a non-criminal fine;七  損害賠償金（これに類するものを含む。）で政令で定めるもの(vii)  compensation for damage (or anything similar to this) as prescribed by Cabinet Order;八  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(viii)  a surcharge or delinquency charge under the Act for Emergency Measures to Stabilize the Lives of the People (Act No. 121 of 1973);九  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）(ix)  a surcharge or delinquency charge under the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including any similar surcharge or delinquency charge that a foreign state, a local government thereof, or an international organization orders the Resident to pay);十  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(x)  a surcharge or delinquency charge under Chapter VI-2 (Surcharges) of the Financial Instruments and Exchange Act;十一  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(xi)  a surcharge or delinquency charge under the Certified Public Accountant Act (Act No. 103 of 1948).

第一項第二号から第七号までに掲げるものの額又は前項に規定する金銭の額及び金銭以外の物若しくは権利その他経済的な利益の価額は、第一項又は前項の居住者の一時所得の金額の計算上、支出した金額に算入しない。

An outlay as set forth in items (ii) through (vii) of paragraph (1), any monies prescribed in the preceding paragraph, and the value of any article other than monies or of any right or other economic benefit prescribed in that paragraph is not included in the amounts expended that are used to calculate the occasional income of a Resident as referred to in paragraph (1) or the preceding paragraph.一  家事上の経費及びこれに関連する経費で政令で定めるもの(i)  household expenses and related expenses provided for by Cabinet Order;二  所得税（不動産所得、事業所得又は山林所得を生ずべき事業を行う居住者が納付する第百三十一条第三項（確定申告税額の延納に係る利子税）又は第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で、その事業についてのこれらの所得に係る所得税の額に対応するものとして政令で定めるものを除く。）(ii)  income taxes (other than what Cabinet Order prescribes as the tax levied as interest under Article 131, paragraph (3) (Tax Levied as Interest for Postponing Payment of Taxes That Are to Be Paid Upon Filing) or Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) which is paid by a Resident engaged in a business undertaking that is meant to generate real property income, business income, or timber income, in an amount that corresponds to the Resident's income taxes for income from such a business undertaking);三  所得税以外の国税に係る延滞税、過少申告加算税、無申告加算税、不納付加算税及び重加算税並びに印紙税法（昭和四十二年法律第二十三号）の規定による過怠税(iii)  any tax on delinquency, additional tax for underreporting, additional tax for failure to file, additional tax for non-payment, or compounded additional tax, and any tax for omission or failure under the provisions of the Stamp Tax Act (Act No. 23 of 1967), levied against national taxes other than income taxes;四  地方税法（昭和二十五年法律第二百二十六号）の規定による道府県民税及び市町村民税（都民税及び特別区民税を含む。）(iv)  prefectural inhabitants' tax and municipal inhabitants' tax (including Tokyo inhabitants' tax and special ward inhabitants' tax) under the Local Tax Act (Act No. 226 of 1950);五  地方税法の規定による延滞金、過少申告加算金、不申告加算金及び重加算金(v)  delinquency charges, additional charges for underreporting, additional charges for failure to file, or compounded additional charges under the Local Tax Act;六  罰金及び科料（通告処分による罰金又は科料に相当するもの及び外国又はその地方公共団体が課する罰金又は科料に相当するものを含む。）並びに過料(vi)  a criminal or petty fine (including anything equivalent to a criminal or petty fine under an administrative notification and anything equivalent to a criminal or petty fine imposed by a foreign state or a local government thereof) or a non-criminal fine;七  損害賠償金（これに類するものを含む。）で政令で定めるもの(vii)  compensation for damage (or anything similar to this) as prescribed by Cabinet Order;八  国民生活安定緊急措置法（昭和四十八年法律第百二十一号）の規定による課徴金及び延滞金(viii)  a surcharge or delinquency charge under the Act for Emergency Measures to Stabilize the Lives of the People (Act No. 121 of 1973);九  私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金（外国若しくはその地方公共団体又は国際機関が納付を命ずるこれらに類するものを含む。）(ix)  a surcharge or delinquency charge under the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) (including any similar surcharge or delinquency charge that a foreign state, a local government thereof, or an international organization orders the Resident to pay);十  金融商品取引法第六章の二（課徴金）の規定による課徴金及び延滞金(x)  a surcharge or delinquency charge under Chapter VI-2 (Surcharges) of the Financial Instruments and Exchange Act;十一  公認会計士法（昭和二十三年法律第百三号）の規定による課徴金及び延滞金(xi)  a surcharge or delinquency charge under the Certified Public Accountant Act (Act No. 103 of 1948).