第六十六条の六（資本配賦法等を用いた恒久的施設帰属資本相当額を計算することができない場合）
Article 66-6Cases Where the Amount of Capital Equivalent Attributable to a Permanent Establishment Cannot Be Calculated Using the Capital Allocation Method, etc.
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).
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 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;
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 total assets recorded in the balance sheet as of December 31 of that year of the Nonresident in (a);
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 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.
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 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).