A borate for a near-infrared ray absorption material, having an anion represented by the formula (1): [BR
1
m
R
2
4−m
]
−
(wherein R
1
represents an aryl group having an electron withdrawing group; R
2
represents an organic group, a halogen group or a hydroxyl group; and m is an integer in the range of 1 to 4) is provided. The borate of the present invention enables to improve durability, in particular, heat resistance and moisture resistance of a near-infrared ray absorbing dye.