Article 142-7Exclusion of Allocated Head Office Expenses from Deductible Expenses in the Case Where Documents Concerning Allocated Head Office Expenses Are Not Retained
第百四十二条の七（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入）
In the case where a foreign corporation receives the application of the provisions of Article 142, paragraph (3), item (ii) (Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment), when documents serving as the basis for the calculation concerning the allocation and other documents specified by Ministry of Finance Order are not retained with regard to the amount allocated as specified by Cabinet Order prescribed in that item (hereinafter referred to as "allocated head office expenses" in this Article), the allocated head office expenses for which those documents were not retained are excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year.
外国法人が第百四十二条第三項第二号（恒久的施設帰属所得に係る所得の金額の計算）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「本店配賦経費」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本店配賦経費については、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。
Even in the case where the documents set forth in the preceding paragraph have not been retained with regard to the whole or a part of the allocated head office expenses, the district director may, when finding that there are unavoidable circumstances for the failure to retain them, refrain from applying the provisions of that paragraph to the allocated head office expenses for which those documents were not retained, only in the case where those documents are submitted.