条文、法令、用語を検索します
この条文はまだされていません2027年1月1日から施行予定（2か月後）
いまの条文を読む →第一章 非居住者の納税義務（第六十六条の二から第六十六条の九まで）
所得税法施行規則の一部を改正する省令（令和七年財務省令第十八号）による改正後の条文です。変わる言葉に印をつけています。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
令第二百八十一条第九項第一号（国内にある資産の譲渡により生ずる所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。
Shares to be specified by Ministry of Finance Order as being similar to shares or capital contributions listed on a financial instruments exchange, as prescribed in Article 281, paragraph (9), item (i) (Income Arising from the Transfer of Assets Located in Japan) of the Order, are as follows:
店頭売買登録銘柄（株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この条において同じ。）で、金融商品取引法第二条第十三項（定義）に規定する認可金融商品取引業協会（次号において「認可金融商品取引業協会」という。）が、その定める規則に従い、その店頭売買につき、その売買価格を発表し、かつ、当該株式の発行法人に関する資料を公開するものとして登録したものをいう。）として登録された株式
shares registered as issues registered for over-the-counter trading (meaning shares (including capital contributions and units of investment prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) that an authorized financial instruments firms association as prescribed in Article 2, paragraph (13) (Definitions) of the Financial Instruments and Exchange Act (referred to as an "authorized financial instruments firms association" in the following item) has registered, in accordance with the rules it has defined, as shares whose sales prices for over-the-counter trading are to be publicized and for which materials concerning the issuing corporation thereof are to be open to the public);
店頭管理銘柄株式（金融商品取引法第二条第十六項に規定する金融商品取引所への上場が廃止され、又は前号に規定する店頭売買登録銘柄としての登録が取り消された株式のうち、認可金融商品取引業協会が、その定める規則に従い指定したものをいう。）
shares of over-the-counter controlled issues (meaning shares which have been delisted from a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or whose registration as issues registered for over-the-counter trading as prescribed in the preceding item has been canceled, and which have been designated by an authorized financial instruments firms association in accordance with the rules it has defined);
金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場において売買されている株式
shares traded on a foreign financial instruments market as prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act.
令第二百九十二条の三第二項第一号ハ（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する財務省令で定める理由により発生し得る危険は、次に掲げるものとする。
The risks that may arise for the reasons specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (i), (c) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
取引の相手方の契約不履行により発生し得る危険
the risk that may arise from non-performance of a contract by the other party to a transaction;
保有する有価証券等（有価証券その他の資産及び取引をいう。）の価格の変動により発生し得る危険
the risk that may arise from fluctuations in the price of Securities, etc. held (meaning Securities and other assets and transactions);
事務処理の誤りその他日常的な業務の遂行上発生し得る危険
the risk that may arise from errors in processing clerical work or otherwise in carrying out routine business;
前三号に掲げるものに類する危険
risks similar to those listed in the preceding three items.
令第二百九十二条の三第二項第二号イ（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する財務省令で定める場合は、第一号に掲げる割合が第二号に掲げる割合のおおむね二分の一に満たない場合とする。
The cases specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (ii), (a) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are cases where the ratio listed in item (i) is less than approximately one half of the ratio listed in item (ii).
イに掲げる金額のロに掲げる金額に対する割合
the ratio of the amount listed in (a) to the amount listed in (b):
令第二百九十二条の三第二項第二号に規定する非居住者に係る比較対象者（同号イに規定する比較対象者をいう。以下この号において同じ。）のその年十二月三十一日において貸借対照表に計上されている純資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
the amount of net assets recorded on the balance sheet as of December 31 of the relevant year of the comparable individual relating to the Nonresident prescribed in Article 292-3, paragraph (2), item (ii) of the Order (meaning the comparable individual prescribed in (a) of that item; the same applies hereinafter in this item) (where that comparable individual is a Nonresident, the amount of net assets relating to the permanent establishment of the Nonresident who is that comparable individual);
イの比較対象者のその年十二月三十一日において貸借対照表に計上されている総資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）
the amount of total assets recorded on the balance sheet as of December 31 of the relevant year of the comparable individual referred to in (a) (where that comparable individual is a Nonresident, the amount of assets relating to the permanent establishment of the Nonresident who is that comparable individual);
令第二百九十二条の三第二項第二号に規定する非居住者の恒久的施設を通じて行う主たる事業と同種の事業を国内において行う個人の平均的な純資産の額の平均的な総資産の額に対する割合
the ratio of the average amount of net assets to the average amount of total assets of individuals who carry on in Japan the same kind of business as the principal business conducted through the permanent establishment of the Nonresident prescribed in Article 292-3, paragraph (2), item (ii) of the Order.
前項第二号の平均的な純資産の額の平均的な総資産の額に対する割合は、同号に規定する同種の事業を国内において行う個人の貸借対照表（同号の非居住者のその年の前年以前三年内の各年に係るものに限る。）に基づき合理的な方法により計算するものとする。
The ratio of the average amount of net assets to the average amount of total assets referred to in item (ii) of the preceding paragraph is to be calculated by a reasonable method based on the balance sheets of the individuals who carry on in Japan the same kind of business prescribed in that item (limited to those relating to each of the three years leading up to and including the year prior to the relevant year of the Nonresident referred to in that item).
令第二百九十二条の三第五項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する財務省令で定める事項は、次に掲げる事項とする。
The matters specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (5) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
令第二百九十二条の三第四項の規定の適用を受けようとする非居住者の氏名及び居所
the name and residence of the Nonresident who wishes to receive application of Article 292-3, paragraph (4) of the Order;
恒久的施設を通じて行う事業の経営の責任者の氏名
the name of the responsible person for the management of the business conducted through a permanent establishment;
令第二百九十二条の三第四項の規定の適用を受けようとする最初の年
the first year in which the person wishes to receive application of Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項に規定する一定の日
the fixed date prescribed in Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項に規定する確定申告期限までに同項に規定する危険勘案資産額を計算することが困難である理由
the reason it is difficult to calculate the amount of risk-weighted assets prescribed in Article 292-3, paragraph (4) of the Order by the deadline for the Tax Return prescribed in Article 292-3, paragraph (4) of the Order;
その他参考となるべき事項
any other matters for reference.
令第二百九十二条の三第六項第二号（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する財務省令で定める場合は、第一号に掲げる割合が第二号に掲げる割合のおおむね二分の一に満たない場合とする。
The cases specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (6), item (ii) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment) of the Order are cases where the ratio listed in item (i) is less than approximately one-half of the ratio listed in item (ii).
イに掲げる金額のロに掲げる金額に対する割合
the ratio of the amount listed in (a) to the amount listed in (b):
令第二百九十二条の三第二項第一号に規定する非居住者のその年十二月三十一日において貸借対照表に計上されている純資産の額
the amount of net assets recorded in the balance sheet as of December 31 of that year of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) of the Order;
イの非居住者のその年十二月三十一日において貸借対照表に計上されている総資産の額
the amount of total assets recorded in the balance sheet as of December 31 of that year of the Nonresident in (a);
令第二百九十二条の三第二項第一号に規定する非居住者の恒久的施設を通じて行う主たる事業と同種の事業を国内において行う個人の平均的な純資産の額の平均的な総資産の額に対する割合
the ratio of the average amount of net assets to the average amount of total assets of an individual who conducts in Japan the same kind of business as the principal business conducted through the permanent establishment of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) of the Order.
前項第二号の平均的な純資産の額の平均的な総資産の額に対する割合は、同号に規定する同種の事業を国内において行う個人の貸借対照表（同号の非居住者のその年の前年以前三年内の各年に係るものに限る。）に基づき合理的な方法により計算するものとする。
The ratio of the average amount of net assets to the average amount of total assets in item (ii) of the preceding paragraph is to be calculated by a reasonable method based on the balance sheets of individuals who conduct in Japan the same kind of business prescribed in that item (limited to those for each year within the three years on or before the year preceding that year of the Nonresident in that item).
法第百六十五条の五第一項（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）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。
The documents specified by Ministry of Finance Order as prescribed in Article 165-5, paragraph (1) (Exclusion of Allocated Expenses from Necessary Expenses If Documents on Allocated Expenses Are Not Retained) of the Act are the following documents:
法第百六十五条の五第一項に規定する配賦経費の配分の基礎となる費用が同項の非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に共通するものであることについての説明、その明細並びにその内容を記載した書類
a document stating an explanation that the expenses that form the basis for the allocation of the allocated expenses prescribed in Article 165-5, paragraph (1) of the Act are common to the business conducted through the permanent establishment of the Nonresident in that paragraph and other businesses, and the details and content thereof;
令第二百九十二条第三項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）に規定する合理的と認められる基準により配分するための計算方法の明細を記載した書類
a document stating the details of the calculation method for allocation by the standard recognized as reasonable prescribed in Article 292, paragraph (3) (Calculation of the Tax Base, etc. of Income Tax on Comprehensive Taxation of Income Attributable to a Permanent Establishment) of the Order;
前号の計算方法が合理的であるとする理由を記載した書類
a document stating the reasons why the calculation method in the preceding item is reasonable.
第四十条の十（分配時調整外国税相当額控除を受けるための添付書類）の規定は、法第百六十五条の五の三第二項（非居住者に係る分配時調整外国税相当額の控除）において準用する法第九十三条第二項（分配時調整外国税相当額控除）に規定する財務省令で定める書類について準用する。
The provisions of Article 40-10 (Documents to Be Attached for Receiving the Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act as applied mutatis mutandis in Article 165-5-3, paragraph (2) (Credit for Amount Equivalent to Foreign Tax Adjusted at Distribution for Nonresidents) of the Act.
令第二百九十二条の七第三項（国外所得金額）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。
The documents specified by Ministry of Finance Order as prescribed in Article 292-7, paragraph (3) (Amount of Income from Sources Outside Japan) of the Order are the following documents:
令第二百九十二条の七第二項に規定する共通費用の額の配分の基礎となる費用の明細及び内容を記載した書類
a document stating the details and content of the expenses that form the basis for the allocation of the amount of common expenses prescribed in Article 292-7, paragraph (2) of the Order;
令第二百九十二条の七第二項に規定する合理的と認められる基準により配分するための計算方法の明細を記載した書類
a document stating the details of the calculation method for allocation by the standard recognized as reasonable prescribed in Article 292-7, paragraph (2) of the Order;
前号の計算方法が合理的であるとする理由を記載した書類
a document stating the reasons why the calculation method in the preceding item is reasonable.
第四十一条（外国税額控除を受けるための書類等）の規定は法第百六十五条の六第七項（非居住者に係る外国税額の控除）において法第九十五条第十項（外国税額控除）の規定を準用する場合について、第四十二条（繰越し又は繰戻しによる外国税額控除を受けるための書類等）の規定は法第百六十五条の六第七項において法第九十五条第十一項の規定を準用する場合について、それぞれ準用する。
The provisions of Article 41 (Documents, etc. for Receiving Foreign Tax Credit) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (10) (Foreign Tax Credit) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) (Foreign Tax Credit for Nonresidents) of the Act, and the provisions of Article 42 (Documents, etc. for Receiving Foreign Tax Credit through Carryover or Carryback) apply mutatis mutandis to the case where the provisions of Article 95, paragraph (11) of the Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (7) of the Act, respectively.