第六十六条の四（同業個人比準法を用いた恒久的施設帰属資本相当額の計算）
Article 66-4Calculation of the Amount Equivalent to Capital Attributed to a Permanent Establishment Using the Peer Individual Comparison Method
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).
the ratio of the amount listed in (a) to the amount listed in (b):
イに掲げる金額のロに掲げる金額に対する割合
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);
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 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);
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 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.
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 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).
定義第六十六条の四第一項第一号イ・この号の中だけ
同号イに規定する比較対象者
わかりやすく言うと
非居住者が恒久的施設を通じて行う主な事業と同じ種類の事業を国内で行う個人で、事業規模などの状況が似ている人のことです。その個人が非居住者であるときは、恒久的施設を通じてその事業を行う人に限られます（所得税法施行令第二百九十二条の三第二項第二号イ）。