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（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。
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;
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 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;
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 reasons why the calculation method 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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