Article 165-5Exclusion of Allocated Expenses from Necessary Expenses If Documents on Allocated Expenses Are Not Retained
第百六十五条の五（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入）
If a Nonresident is subject to the provisions of Article 165, paragraph (2), item (ii) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income), and documents used as the basis for calculating the allocation and other documents prescribed by Ministry of Finance Order are not retained with regard to the amount allocated pursuant to Cabinet Order as prescribed in that item (hereinafter referred to as "allocated expenses" in this Article), the allocated expenses for which those documents were not retained are not included in necessary expenses or the amount expended in calculating the Nonresident's real property income, business income, timber income, or miscellaneous income, or occasional income for each year, calculated in accordance with Article 165, paragraph (1) with regard to the Nonresident's income attributable to a permanent establishment for that year.
非居住者が第百六十五条第二項第二号（総合課税に係る所得税の課税標準、税額等の計算）の規定の適用を受ける場合において、同号に規定する政令で定めるところにより配分した金額（以下この条において「配賦経費」という。）につき、その配分に関する計算の基礎となる書類その他の財務省令で定める書類の保存がないときは、その書類の保存がなかつた配賦経費については、その非居住者の各年分の恒久的施設帰属所得につき第百六十五条第一項の規定により準じて計算する不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額又は一時所得の金額の計算上、必要経費又は支出した金額に算入しない。
Even if the documents referred to in the preceding paragraph have not been retained with regard to all or part of the allocated expenses, the district director may decide not to apply the provisions of that paragraph to the allocated expenses for which those documents were not retained, if the district director finds that there were unavoidable circumstances for the failure to retain them, but only if those documents are submitted.