The present invention provides a novel boron compound that has a maximum absorption wavelength in the near-infrared light range and has low absorption in the visible ray range, and thus is excellent as a near-infrared absorber, and a near-infrared absorber and a near-infrared absorbing synthetic resin composition using the compound. The present invention specifically provides a boron compound represented by the following general formula (1), preferably a boron compound wherein R1 to R16 in the general formula (1) each represent a hydrogen atom or an alkyl group, and a near-infrared absorbing synthetic resin composition containing the boron compound as a near-infrared absorber In the above-mentioned general formula (1), R1 to R16 each represent a hydrogen atom, a halogen atom, a nitro group, a cyano group, an amino group, an alkyl group having 1 to 20 carbon atoms optionally having substituents, or the like.