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Article 40-16Documents Relating to Allocation of the Amount of Common Expenses
第四十条の十六（共通費用の額の配分に関する書類）
The provisions of Article 40-11 (Documents Relating to Allocation of the Amount of Common Expenses) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 221-6, paragraph (3) (Calculation of Amount of Income Pertaining to Other Foreign-Source Income) of the Order.
第四十条の十一（共通費用の額の配分に関する書類）の規定は、令第二百二十一条の六第三項（その他の国外源泉所得に係る所得の金額の計算）に規定する財務省令で定める書類について準用する。
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