The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (2) (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二項（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。
an order form, contract, invoice, receipt, estimate or other similar document, or a document equivalent thereto, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under the internal dealing prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act (hereinafter referred to as "internal dealing" in this Article) between the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act;
法第百六十六条の二第二項の非居住者の恒久的施設と事業場等との間の法第百六十一条第一項第一号（国内源泉所得）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 the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the details of the liabilities pertaining to that internal dealing;
法第百六十六条の二第二項の非居住者の恒久的施設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 the functions performed in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) 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 internal dealing 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二項の非居住者の恒久的施設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 permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the content of the operations of those departments;
法第百六十六条の二第二項の非居住者の恒久的施設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 the occurrence of any other facts related to the internal dealing (meaning the transfer of assets, provision of services or other facts that have arisen in connection with the internal dealing).
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
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
internal dealingmachine translation
「内部取引」
In Article 68-3, an internal dealing (内部取引) as Article 161, paragraph (1), item (i) of the Income Tax Act refers to it: a transfer of assets, provision of services or other dealing between a nonresident's permanent establishment (恒久的施設) and the nonresident'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 161, paragraph (2) of that Act defines it.
Short name set inArticle 68-3, 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 68-3, 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 68-3, paragraph (1), item (iii)· applies only in this provision and in Article 68-3, paragraph (1), item (iv)