Article 66-8Documents Relating to Allocation of the Amount of Common Expenses
第六十六条の八（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 292-7, paragraph (3) (Amount of Income from Sources Outside Japan) of the Order are the following documents:
令第二百九十二条の七第三項（国外所得金額）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 that form the basis for the allocation of the amount of common expenses prescribed in Article 292-7, paragraph (2) of the Order;
令第二百九十二条の七第二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 calculation method for allocation by the standard recognized as reasonable prescribed in Article 292-7, paragraph (2) of the Order;
令第二百九十二条の七第二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 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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