Article 40-11Documents Relating to Allocation of the Amount of Common Expenses
第四十条の十一（共通費用の額の配分に関する書類）
The documents specified by Ministry of Finance Order as prescribed in Article 221-3, paragraph (7) (Calculation of Amount of Income Attributable to Foreign Offices or Similar Establishments) of the Order are the following documents:
令第二百二十一条の三第七項（国外事業所等帰属所得に係る所得の金額の計算）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。
A document stating the details and content of the expenses forming the basis for allocation of the amount of common expenses prescribed in Article 221-3, paragraph (6) of the Order;
令第二百二十一条の三第六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 of the method of calculation for allocation in accordance with the standard found to be reasonable as prescribed in Article 221-3, paragraph (6) of the Order;
令第二百二十一条の三第六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 reasons why the method of calculation referred to in the preceding item is reasonable.
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
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