The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (13) (Foreign Tax Credit) of the Act are to be the following:
法第九十五条第十三項（外国税額控除）に規定する財務省令で定める書類は、次に掲げる書類とする。
an order form, contract, delivery note, receipt, estimate or other document equivalent thereto, or a document corresponding to any of these, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under an internal dealing (meaning the internal dealing prescribed in Article 95, paragraph (4), item (i) of the Act; hereinafter referred to as an "internal dealing" in this Article) between the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act;
法第九十五条第十三項の居住者の国外事業所等と事業場等との間の同条第四項第一号に規定する内部取引（以下この条において「内部取引」という。）に該当する資産の移転、役務の提供その他の事実を記載した注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類若しくはこれらに相当する書類又はその写し
a document stating the details of the assets used in an internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the details of the liabilities pertaining to that internal dealing;
法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において使用した資産の明細並びに当該内部取引に係る負債の明細を記載した書類
a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the internal dealing due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act perform in the internal dealing, and the risk related to those functions;
法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において果たす機能（リスク（為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該内部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。）の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。）並びに当該機能に関連するリスクに係る事項を記載した書類
a document stating the departments related to the functions performed in the internal dealing by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (13) of the Act, and the content of the business of those departments.
法第九十五条第十三項の居住者の国外事業所等及び事業場等が内部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類
a document certifying that other facts related to an internal dealing (meaning the transfer of assets, provision of services or other facts that arose in connection with an internal dealing) have arisen.
その他内部取引に関連する事実（資産の移転、役務の提供その他内部取引に関連して生じた事実をいう。）が生じたことを証する書類
Read this with the articles around it
foreign tax creditmachine translation
「外国税額控除」
Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.
Defined inArticle 1, paragraph (3)
foreign office or similar establishmentmachine translation
「国外事業所等」
In Articles 42-2 and 42-3, a resident's foreign office or similar establishment as Article 95, paragraph (4), item (i) of the Income Tax Act defines it: something abroad corresponding to a permanent establishment (恒久的施設), or something else of a kind a Cabinet Order (政令) specifies.
Defined inArticle 42-2, paragraph (1), item (i)· applies only in this article and in Article 42-3
place of business or similar placemachine translation
「事業場等」
In Articles 42-2 and 42-3, a place of business of a resident, or something similar of a kind a Cabinet Order (政令) specifies, other than the resident's foreign office or similar establishment (国外事業所等), as Article 95, paragraph (4), item (i) of the Income Tax Act defines it.
Defined inArticle 42-2, paragraph (1), item (ii)· applies only in this article and in Article 42-3
internal dealingmachine translation
「内部取引」
In Article 42-3, an internal dealing (内部取引) as Article 95, paragraph (4), item (i) of the Income Tax Act refers to it: a transfer of assets, provision of services or other dealing between a resident's foreign office or similar establishment (国外事業所等) and the resident's other places of business that would count as a sale, purchase, provision of services or other transaction if the two were independent businesses, other than debt guarantees, reinsurance and similar dealings a Cabinet Order (政令) specifies, as Article 95, paragraph (5) of that Act defines it.
Short name set inArticle 42-3, paragraph (1), item (i)· applies only in this article
riskmachine translation
「リスク」
The possibility that the profit or loss on the transactions or internal dealings (内部取引) concerned increases or decreases because of changes in exchange rates, market interest rates or economic conditions, or other factors.
Defined inArticle 42-3, paragraph (1), item (iii)· applies only in this item
functionmachine translation
「機能」
The functions the offices concerned perform in the transaction being described: personnel functions for assuming and managing risk (the possibility of gains or losses from changes in exchange rates, market interest rates, economic conditions or other factors), personnel functions concerning to which office assets belong, and other functions.
Defined inArticle 42-3, paragraph (1), item (iii)· applies only in this provision and in Article 42-3, paragraph (1), item (iv)