Regulation for Enforcement of the Income Tax Act
Article 68, paragraph (1)
第六十八条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (6) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.
法第百六十六条（申告、納付及び還付）において読み替えて準用する法第百二十条第六項（確定所得申告）に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。
The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph
(6)(8) (Filing an Income TaxReturnsReturn) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph(6)(8) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.法第百六十六条（申告、納付及び還付）において読み替えて準用する法第百二十条
第六項第八項（確定所得申告）に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。