Article 78 (Expenditures Unrelated to Business)

① In 「Act on Special Cases Concerning the Regulation and Control of Public Officials' Duty Performance」, Article 33, Paragraph 1, Subparagraph 13, the term "amount recognized as not directly related to the business" refers to any of the following. <Amended on April 1, 1998, December 31, 1999, February 29, 2008, February 18, 2010, December 30, 2010, February 28, 2023, December 30, 2025> 1. Acquisition costs, maintenance costs, repair costs, and related necessary expenses arising from a business operator acquiring or managing assets unrelated to the business. 2. Maintenance costs, repair costs, usage fees, and related expenditures for land, buildings, etc., that a business operator does not directly use for the business but are mainly used by others (excluding employees). 3. Interest paid on amounts borrowed by a business operator to acquire assets unrelated to the business. 4. Business promotion expenses incurred by a business operator unrelated to the business. 4.2. The total amount of money, assets other than money, and economic benefits equivalent to bribes under the Criminal Act or the Act on the Prevention of Bribery of Foreign Public Officials in International Business Transactions, which have been provided by a business operator. 4.3. Salaries paid by a business operator in violation of Article 24, Paragraphs 2 and 4 of the 「Trade Union and Labor Relations Adjustment Act」. 5. Expenditures equivalent to subparagraphs 1 through 4, subparagraph 4.2, and subparagraph 4.3, as prescribed by the Ordinance of the Ministry of Economy and Finance.