Article 68-2Documents on External Transactions Attributable to a Permanent Establishment
第六十八条の二（恒久的施設帰属外部取引に関する書類）
The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (1) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:
法第百六十六条の二第一項（恒久的施設に係る取引に係る文書化）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。
a document stating the content of the transactions attributable to the permanent establishment of the Nonresident prescribed in Article 166-2, paragraph (1) of the Act (hereinafter referred to as "external transaction attributable to a permanent establishment" in this Article);
法第百六十六条の二第一項に規定する非居住者の恒久的施設に帰せられる取引（以下この条において「恒久的施設帰属外部取引」という。）の内容を記載した書類
a document stating the details of the assets used in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies hereinafter in this Article and the following Article) of the Nonresident in Article 166-2, paragraph (1) of the Act, and the details of the liabilities pertaining to that external transaction attributable to a permanent establishment;
法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等（法第百六十一条第一項第一号（国内源泉所得）に規定する事業場等をいう。以下この条及び次条において同じ。）が恒久的施設帰属外部取引において使用した資産の明細並びに当該恒久的施設帰属外部取引に係る負債の明細を記載した書類
a document stating the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that external transaction attributable to a permanent establishment arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;
法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設帰属外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恒久的施設帰属外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 external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act, and the content of the operations of those departments.
法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設帰属外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
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external transaction attributable to a permanent establishmentmachine translation
「恒久的施設帰属外部取引」
In Article 68-2, a transaction that a nonresident with a permanent establishment (恒久的施設) in Japan conducts with another person and whose income is attributed to that permanent establishment, as referred to in Article 166-2, paragraph (1) of the Income Tax Act.
Short name set inArticle 68-2, paragraph (1), item (i)· applies only in this article
place of business or similar placemachine translation
「事業場等」
In Articles 68-2 and 68-3, a place of business of a nonresident, or something similar of a kind a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設), as Article 161, paragraph (1), item (i) of the Income Tax Act defines it.
Defined inArticle 68-2, paragraph (1), item (ii)· applies only in this article and in Article 68-3
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 68-2, 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 68-2, paragraph (1), item (iii)· applies only in this provision and in Article 68-2, paragraph (1), item (iv)