Article 166-2Documentation of Transactions Related to a Permanent Establishment
第百六十六条の二（恒久的施設に係る取引に係る文書化）
If a Nonresident with a permanent establishment has domestic source income set forth in Article 161, paragraph (1), item (i) (Domestic Source Income) (hereinafter referred to as "income attributable to a permanent establishment" in this Article), the Nonresident must, pursuant to Ministry of Finance Order, prepare documents giving the details of the transactions attributed to the permanent establishment and other documents prescribed by Ministry of Finance Order with regard to any transaction that the Nonresident has conducted with another person the income from which is attributed to the permanent establishment of the Nonresident in calculating Income in Each Class calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) with regard to the Nonresident's income attributable to a permanent establishment for that year.
恒久的施設を有する非居住者は、第百六十一条第一項第一号（国内源泉所得）に掲げる国内源泉所得（以下この条において「恒久的施設帰属所得」という。）を有する場合において、当該非居住者が他の者との間で行つた取引のうち、当該非居住者のその年の恒久的施設帰属所得につき第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する各種所得の金額の計算上、当該取引から生ずる所得が当該非居住者の恒久的施設に帰せられるものについては、財務省令で定めるところにより、当該恒久的施設に帰せられる取引に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。
If a Nonresident with a permanent establishment has income attributable to a permanent establishment, and a transfer of assets, provision of services, or other fact between the Nonresident's place of business or similar place as prescribed in Article 161, paragraph (1), item (i) and the permanent establishment falls under an internal dealing as prescribed in that item, the Nonresident must, pursuant to Ministry of Finance Order, prepare documents giving the details of that fact and other documents prescribed by Ministry of Finance Order.
Read this with the articles around it
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inArticle 2, paragraph (1), item (viii-4)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
domestic source income
「国内源泉所得」
Income with its source in Japan, as listed in Article 161, paragraph (1), on which nonresidents and foreign corporations are taxed.
Defined inArticle 161, paragraph (1)· applies only in this part
place of business or similar placemachine translation
「事業場等」
A place of business of a nonresident (非居住者), or something similar a Cabinet Order (政令) specifies, other than the nonresident's permanent establishment (恒久的施設).
Defined inArticle 161, paragraph (1), item (i)· applies only in this provision and in Article 161, paragraph (2); and Article 162, paragraph (2)
income taxes imposed on aggregate incomemachine translation
「総合課税に係る所得税」
The income tax levied on the domestic source income of the nonresidents listed in Article 164, paragraph (1), worked out broadly as for residents.
Short name set inArticle 165, paragraph (1)· applies only in this section
income attributable to a permanent establishmentmachine translation
「恒久的施設帰属所得」
Income with its source in Japan that is attributable to a nonresident's permanent establishment in Japan, as described in Article 161, paragraph (1), item (i).
Short name set inArticle 166-2, paragraph (1)· applies only in this article