# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百九十二条の三 (Article 292-3)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百九十二条の三 (Article 292-3)（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — address `art-292-3`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百九十二条の三（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — Exclusion of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment from Necessary Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-292-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3</sup>

      **第一項**  法第百六十五条の三第一項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）に規定する恒久的施設に係る純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
      <sup>art-292-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1</sup>
      The amount calculated as specified by Cabinet Order as the amount of net assets pertaining to a permanent establishment prescribed in Article 165-3, paragraph (1) (Exclusion of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment from Necessary Expenses) of the Act is the remainder after deducting the amount set out in item (ii) from the amount set out in item (i).
      <sup>machine translation, not official</sup>

        **一**  当該非居住者のその年の恒久的施設に係る資産の帳簿価額の平均的な残高として合理的な方法により計算した金額
        <sup>art-292-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1/item-1</sup>
        the amount calculated by a reasonable method as the average balance of the book value of the assets pertaining to the permanent establishment of the Nonresident for the year;
        <sup>machine translation, not official</sup>

        **二**  当該非居住者のその年の恒久的施設に係る負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
        <sup>art-292-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1/item-2</sup>
        the amount calculated by a reasonable method as the average balance of the book value of the liabilities pertaining to the permanent establishment of the Nonresident for the year.
        <sup>machine translation, not official</sup>

      **第二項**  法第百六十五条の三第一項に規定する恒久的施設に帰せられるべき金額として政令で定めるところにより計算した金額（以下この条において「恒久的施設帰属資本相当額」という。）は、次に掲げるいずれかの方法により計算した金額とする。
      <sup>art-292-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2</sup>
      The amount calculated as specified by Cabinet Order as the amount to be attributed to a permanent establishment prescribed in Article 165-3, paragraph (1) of the Act (hereinafter referred to as the "capital attributable to a permanent establishment" in this Article) is the amount calculated by any of the following methods:
      <sup>machine translation, not official</sup>

        **一**  資本配賦法（非居住者のイに掲げる金額からロに掲げる金額を控除した残額に、ハに掲げる金額のニに掲げる金額に対する割合を乗じて計算した金額をもつて恒久的施設帰属資本相当額とする方法をいう。）
        <sup>art-292-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1</sup>
        the capital allocation method (meaning the method by which the amount calculated by multiplying the remainder after deducting the amount set out in (b) from the amount set out in (a) of the Nonresident by the ratio of the amount set out in (c) to the amount set out in (d) is taken as the capital attributable to a permanent establishment);
        <sup>machine translation, not official</sup>

          **イ**  当該非居住者のその年の総資産の帳簿価額の平均的な残高として合理的な方法により計算した金額
          <sup>art-292-3/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1/sub-1</sup>
          the amount calculated by a reasonable method as the average balance of the book value of the total assets of the Nonresident for the year;
          <sup>machine translation, not official</sup>

          **ロ**  当該非居住者のその年の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
          <sup>art-292-3/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1/sub-2</sup>
          the amount calculated by a reasonable method as the average balance of the book value of the total liabilities of the Nonresident for the year;
          <sup>machine translation, not official</sup>

          **ハ**  当該非居住者のその年十二月三十一日（その者がその年の中途において死亡した場合には、その死亡の時。以下第四項までにおいて同じ。）における恒久的施設に帰せられる資産の額について、取引の相手方の契約不履行その他の財務省令で定める理由により発生し得る危険（以下この項及び第四項において「発生し得る危険」という。）を勘案して計算した金額
          <sup>art-292-3/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1/sub-3</sup>
          the amount calculated, for the amount of assets attributable to a permanent establishment of the Nonresident as of December 31 of the year (or, if the person dies during the year, at the time of death; the same applies hereinafter through paragraph (4)), by taking into account the risk that may arise due to the counterparty's breach of contract or other reasons specified by Ministry of Finance Order (hereinafter referred to as the "risk that may arise" in this paragraph and paragraph (4));
          <sup>machine translation, not official</sup>

          **ニ**  当該非居住者のその年十二月三十一日における総資産の額について、発生し得る危険を勘案して計算した金額
          <sup>art-292-3/par-2/item-1/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1/sub-4</sup>
          the amount calculated, for the amount of total assets of the Nonresident as of December 31 of the year, by taking into account the risk that may arise;
          <sup>machine translation, not official</sup>

        **二**  同業個人比準法（非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の額について発生し得る危険を勘案して計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算した金額をもつて恒久的施設帰属資本相当額とする方法をいう。）
        <sup>art-292-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2</sup>
        the peer-individual comparison method (meaning the method by which the amount calculated by multiplying the amount calculated, for the amount of assets attributable to a permanent establishment of the Nonresident as of December 31 of the year, by taking into account the risk that may arise, by the ratio of the amount set out in (a) to the amount set out in (b) is taken as the capital attributable to a permanent establishment).
        <sup>machine translation, not official</sup>

          **イ**  比較対象者（当該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（当該個人が非居住者である場合には、恒久的施設を通じて当該同種の事業を行うものに限る。）でその同種の事業に係る事業規模その他の状況が類似するものをいう。以下この号及び次項第二号において同じ。）のその年の前年以前三年内の各年のうちいずれかの年（当該比較対象者の純資産の額の総資産の額に対する割合が当該同種の事業を行う個人の当該割合に比して著しく低い場合として財務省令で定める場合に該当する年を除く。以下この号及び同項第二号において「比較対象年」という。）の十二月三十一日において貸借対照表に計上されている当該比較対象者の純資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
          <sup>art-292-3/par-2/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2/sub-1</sup>
          the amount of net assets of a comparable individual (meaning an individual who conducts in Japan a business of the same kind as the principal business that the Nonresident conducts through a permanent establishment (limited, where that individual is a Nonresident, to one who conducts that same kind of business through a permanent establishment) and whose business scale and other circumstances relating to that same kind of business are similar; the same applies hereinafter in this item and item (ii) of the following paragraph) that is recorded on the balance sheet as of December 31 of any one of the years within the three years on or before the year preceding that year (excluding a year that falls under a case specified by Ministry of Finance Order as one in which the ratio of the amount of net assets of that comparable individual to the amount of total assets is significantly lower than that ratio of individuals conducting that same kind of business; hereinafter referred to as the "comparison year" in this item and item (ii) of that paragraph) (or, where that comparable individual is a Nonresident, the amount of net assets pertaining to the permanent establishment of that Nonresident who is the comparable individual);
          <sup>machine translation, not official</sup>

          **ロ**  比較対象者の比較対象年の十二月三十一日における総資産の額（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）について、発生し得る危険を勘案して計算した金額
          <sup>art-292-3/par-2/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2/sub-2</sup>
          the amount calculated, for the amount of total assets of the comparable individual as of December 31 of the comparison year (or, where that comparable individual is a Nonresident, the amount of assets pertaining to the permanent establishment of that Nonresident who is the comparable individual), by taking into account the risk that may arise.
          <sup>machine translation, not official</sup>

      **第三項**  前項各号に規定する非居住者は、同項の規定にかかわらず、同項第一号に定める方法は第一号に掲げる方法とし、同項第二号に定める方法は第二号に掲げる方法とすることができる。
      <sup>art-292-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3</sup>
      A Nonresident prescribed in the items of the preceding paragraph may, notwithstanding that paragraph, adopt the method listed in item (i) of this paragraph as the method specified in item (i) of that paragraph and the method listed in item (ii) of this paragraph as the method specified in item (ii) of that paragraph.
      <sup>machine translation, not official</sup>

        **一**  資本配賦簡便法（前項第一号イに掲げる金額から同号ロに掲げる金額を控除した残額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
        <sup>art-292-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-1</sup>
        the simplified capital allocation method (meaning the method of calculating by multiplying the remainder obtained by deducting the amount listed in item (i), (b) of the preceding paragraph from the amount listed in item (i), (a) of that paragraph by the ratio of the amount listed in (a) of this item to the amount listed in (b) of this item);
        <sup>machine translation, not official</sup>

          **イ**  当該非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の帳簿価額
          <sup>art-292-3/par-3/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-1/sub-1</sup>
          the book value of the assets attributable to the permanent establishment of that Nonresident as of December 31 of that year;
          <sup>machine translation, not official</sup>

          **ロ**  当該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帳簿価額
          <sup>art-292-3/par-3/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-1/sub-2</sup>
          the book value of the total assets recorded on the balance sheet of that Nonresident as of December 31 of that year;
          <sup>machine translation, not official</sup>

        **二**  簿価資産資本比率比準法（当該非居住者のその年の恒久的施設に帰せられる資産の帳簿価額の平均的な残高として合理的な方法により計算した金額に、イに掲げる金額のロに掲げる金額に対する割合を乗じて計算する方法をいう。）
        <sup>art-292-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-2</sup>
        the book value asset-to-capital ratio comparison method (meaning the method of calculating by multiplying the amount calculated by a reasonable method as the average balance of the book value of the assets attributable to the permanent establishment of that Nonresident for that year by the ratio of the amount listed in (a) of this item to the amount listed in (b) of this item).
        <sup>machine translation, not official</sup>

          **イ**  比較対象者の比較対象年の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（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る純資産の額）
          <sup>art-292-3/par-3/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-2/sub-1</sup>
          the amount of net assets recorded on the balance sheet of the comparable individual as of December 31 of the comparison year of the comparable individual (where that comparable individual is a Nonresident, the amount of net assets pertaining to the permanent establishment of that Nonresident who is the comparable individual);
          <sup>machine translation, not official</sup>

          **ロ**  比較対象者の比較対象年の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（当該比較対象者が非居住者である場合には、当該比較対象者である非居住者の恒久的施設に係る資産の額）
          <sup>art-292-3/par-3/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-2/sub-2</sup>
          the amount of total assets recorded on the balance sheet of the comparable individual as of December 31 of the comparison year of the comparable individual (where that comparable individual is a Nonresident, the amount of assets pertaining to the permanent establishment of that Nonresident who is the comparable individual).
          <sup>machine translation, not official</sup>

      **第四項**  第二項第一号ハ若しくはニに掲げる金額又は同項第二号に規定する非居住者のその年十二月三十一日における恒久的施設に帰せられる資産の額について発生し得る危険を勘案して計算した金額（以下この項及び次項において「危険勘案資産額」という。）に関し、非居住者の行う事業の特性、規模その他の事情により、その年分以後の各年分の確定申告期限までに当該危険勘案資産額を計算することが困難な常況にあると認められる場合には、その年七月一日から十二月三十一日までの間の一定の日における第二項第一号ハ若しくは同項第二号に規定する恒久的施設に帰せられる資産の額又は同項第一号ニに規定する総資産の額について発生し得る危険を勘案して計算した金額をもつて当該危険勘案資産額とすることができる。
      <sup>art-292-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-4</sup>
      In the case where, with respect to the amount calculated in consideration of the risk that may arise (hereinafter referred to as "risk-weighted assets" in this paragraph and the following paragraph) on the amount listed in paragraph (2), item (i), (c) or (d) or on the amount of the assets attributable to the permanent establishment as of December 31 of that year of the Nonresident prescribed in paragraph (2), item (ii), it is found that, due to the characteristics and scale of the business conducted by the Nonresident or other circumstances, the Nonresident is ordinarily in a situation in which it is difficult to calculate those risk-weighted assets by the Filing Deadline for each year on or after that year, the amount calculated in consideration of the risk that may arise on the amount of the assets attributable to a permanent establishment prescribed in paragraph (2), item (i), (c) or paragraph (2), item (ii), or on the amount of total assets prescribed in paragraph (2), item (i), (d), as of a certain day between July 1 and December 31 of that year may be treated as those risk-weighted assets.
      <sup>machine translation, not official</sup>

      **第五項**  前項の規定は、同項の規定の適用を受けようとする最初の年の翌年三月十五日までに、納税地の所轄税務署長に対し、同項に規定する確定申告期限までに危険勘案資産額を計算することが困難である理由、同項に規定する一定の日その他の財務省令で定める事項を記載した届出書を提出した場合に限り、適用する。
      <sup>art-292-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-5</sup>
      The provisions of the preceding paragraph apply only where a written notice stating the reason why it is difficult to calculate the risk-weighted assets by the Filing Deadline prescribed in that paragraph, the certain day prescribed in that paragraph, and any other matters specified by Ministry of Finance Order has been submitted to the competent district director with jurisdiction over the place for tax payment by March 15 of the year following the first year for which application of the provisions of that paragraph is sought.
      <sup>machine translation, not official</sup>

      **第六項**  その年の前年分の恒久的施設帰属資本相当額を資本配賦法等（第二項第一号又は第三項第一号に掲げる方法をいう。以下この項において同じ。）により計算した非居住者がその年分の恒久的施設帰属資本相当額を計算する場合には、次に掲げる場合に該当することにより資本配賦法等により計算することができない場合又は当該非居住者の恒久的施設を通じて行う事業の種類の変更その他これに類する事情がある場合に限り同業個人比準法等（第二項第二号又は第三項第二号に掲げる方法をいう。以下この項において同じ。）により計算することができるものとし、その年の前年分の恒久的施設帰属資本相当額を同業個人比準法等により計算した非居住者がその年分の恒久的施設帰属資本相当額を計算する場合には、当該非居住者の恒久的施設を通じて行う事業の種類の変更その他これに類する事情がある場合に限り資本配賦法等により計算することができるものとする。
      <sup>art-292-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6</sup>
      In the case where a Nonresident who calculated the capital attributable to a permanent establishment for the year preceding that year by the capital allocation method, etc. (meaning the method listed in paragraph (2), item (i) or paragraph (3), item (i); the same applies hereinafter in this paragraph) calculates the capital attributable to a permanent establishment for that year, the Nonresident may calculate it by the comparable individual method, etc. (meaning the method listed in paragraph (2), item (ii) or paragraph (3), item (ii); the same applies hereinafter in this paragraph) only where it cannot be calculated by the capital allocation method, etc. by reason of falling under any of the following cases or where there are circumstances such as a change in the type of business conducted through the permanent establishment of that Nonresident or other similar circumstances, and in the case where a Nonresident who calculated the capital attributable to a permanent establishment for the year preceding that year by the comparable individual method, etc. calculates the capital attributable to a permanent establishment for that year, the Nonresident may calculate it by the capital allocation method, etc. only where there are circumstances such as a change in the type of business conducted through the permanent establishment of that Nonresident or other similar circumstances.
      <sup>machine translation, not official</sup>

        **一**  第二項第一号に規定する非居住者の同号イに掲げる金額から同号ロに掲げる金額を控除する場合に控除しきれない金額がある場合
        <sup>art-292-3/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6/item-1</sup>
        the case where, for a Nonresident prescribed in paragraph (2), item (i), there is an amount that cannot be fully deducted when the amount listed in (b) of that item is deducted from the amount listed in (a) of that item;
        <sup>machine translation, not official</sup>

        **二**  当該非居住者の純資産の額の総資産の額に対する割合が当該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行う個人の当該割合に比して著しく低いものとして財務省令で定める場合
        <sup>art-292-3/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6/item-2</sup>
        a case specified by Ministry of Finance Order as one in which the ratio of the amount of net assets to the amount of total assets of that Nonresident is significantly lower than that ratio of an individual who conducts a business of the same kind as the main business conducted through the permanent establishment of that Nonresident.
        <sup>machine translation, not official</sup>

      **第七項**  法第百六十五条の三第一項に規定する利子に準ずるものとして政令で定めるものは、手形の割引料その他経済的な性質が利子に準ずるものとする。
      <sup>art-292-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-7</sup>
      The items specified by Cabinet Order as equivalent to interest prescribed in Article 165-3, paragraph (1) of the Act are to be discount charges on bills and other items equivalent to interest in their economic nature.
      <sup>machine translation, not official</sup>

      **第八項**  法第百六十五条の三第一項に規定する政令で定める金額は、次に掲げる金額の合計額とする。
      <sup>art-292-3/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8</sup>
      The amount specified by Cabinet Order prescribed in Article 165-3, paragraph (1) of the Act is to be the sum of the following amounts:
      <sup>machine translation, not official</sup>

        **一**  恒久的施設を通じて行う事業に係る負債の利子（法第百六十五条の三第一項に規定する利子をいう。以下この項及び次項において同じ。）の額（次号及び第三号に掲げる金額を除く。）
        <sup>art-292-3/par-8/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-1</sup>
        the amount of interest on liabilities pertaining to the business conducted through a permanent establishment (meaning interest prescribed in Article 165-3, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (excluding the amounts listed in the following item and item (iii));
        <sup>machine translation, not official</sup>

        **二**  法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引において非居住者の恒久的施設から当該非居住者の同号に規定する事業場等に対して支払う利子に該当することとなるものの金額
        <sup>art-292-3/par-8/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-2</sup>
        the amount of what would fall under interest paid, in an internal dealing prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act, by the permanent establishment of the Nonresident to a place of business or similar place of that Nonresident prescribed in that item;
        <sup>machine translation, not official</sup>

        **三**  法第百六十五条第二項第二号（総合課税に係る所得税の課税標準、税額等の計算）に規定する恒久的施設を通じて行う事業に係るものとして政令で定めるところにより配分した金額に含まれる負債の利子の額
        <sup>art-292-3/par-8/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-3</sup>
        the amount of interest on liabilities included in the amount allocated, as provided by Cabinet Order, as pertaining to the business conducted through a permanent establishment, as prescribed in Article 165, paragraph (2), item (ii) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act.
        <sup>machine translation, not official</sup>

      **第九項**  法第百六十五条の三第一項に規定するその満たない金額に対応する部分の金額として政令で定めるところにより計算した金額は、非居住者のその年の同項に規定する政令で定める金額に、当該非居住者のその年の恒久的施設帰属資本相当額から第一号に掲げる金額を控除した残額（当該残額が第二号に掲げる金額を超える場合には、同号に掲げる金額）の第二号に掲げる金額に対する割合を乗じて計算した金額とする。
      <sup>art-292-3/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9</sup>
      The amount of the portion corresponding to the shortfall prescribed in Article 165-3, paragraph (1) of the Act, calculated as provided by Cabinet Order, is to be the amount calculated by multiplying the amount specified by Cabinet Order prescribed in that paragraph of that Nonresident for that year by the ratio to the amount listed in item (ii) of the remainder obtained by deducting the amount listed in item (i) from the capital attributable to a permanent establishment of that Nonresident for that year (or, where that remainder exceeds the amount listed in item (ii), the amount listed in item (ii)).
      <sup>machine translation, not official</sup>

        **一**  当該非居住者のその年の恒久的施設に係る法第百六十五条の三第一項に規定する純資産の額として政令で定めるところにより計算した金額
        <sup>art-292-3/par-9/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9/item-1</sup>
        the amount calculated, as provided by Cabinet Order, as the amount of net assets prescribed in Article 165-3, paragraph (1) of the Act pertaining to the permanent establishment of that Nonresident for that year;
        <sup>machine translation, not official</sup>

        **二**  当該非居住者のその年の恒久的施設に帰せられる負債（利子の支払の基因となるものその他資金の調達に係るものに限る。）の帳簿価額の平均的な残高として合理的な方法により計算した金額
        <sup>art-292-3/par-9/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9/item-2</sup>
        the amount calculated by a reasonable method as the average balance of the book value of the liabilities attributable to the permanent establishment of that Nonresident for that year (limited to those that give rise to the payment of interest and others pertaining to the procurement of funds).
        <sup>machine translation, not official</sup>

      **第十項**  第一項及び第二項第一号の帳簿価額は、当該非居住者がその会計帳簿に記載した資産又は負債の金額によるものとする。
      <sup>art-292-3/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-10</sup>
      The book values in paragraph (1) and paragraph (2), item (i) are to be the amounts of the assets or liabilities that the Nonresident has recorded in the account books.
      <sup>machine translation, not official</sup>

---

## Cites
- art-292-3/par-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-1: 第一号 → 所得税法施行令 第二百九十二条の三第一項第一号 (Article 292-3, paragraph (1), item (i)), art-292-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1/item-1
- art-292-3/par-1: 第二号 → 所得税法施行令 第二百九十二条の三第一項第二号 (Article 292-3, paragraph (1), item (ii)), art-292-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1/item-2
- art-292-3/par-2: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-2: この条 → 所得税法施行令 第二百九十二条の三 (Article 292-3), art-292-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3
- art-292-3/par-2/item-1/sub-3: 第四項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-4
- art-292-3/par-2/item-1/sub-3: この項 → 所得税法施行令 第二百九十二条の三第二項 (Article 292-3, paragraph (2)), art-292-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2
- art-292-3/par-2/item-2/sub-1: この号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2
- art-292-3/par-2/item-2/sub-1: 次項第二号 → 所得税法施行令 第二百九十二条の三第三項第二号 (Article 292-3, paragraph (3), item (ii)), art-292-3/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-2
- art-292-3/par-3: 前項 → 所得税法施行令 第二百九十二条の三第二項 (Article 292-3, paragraph (2)), art-292-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2
- art-292-3/par-3: 同項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1
- art-292-3/par-3: 同項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2
- art-292-3/par-3/item-1: 前項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1
- art-292-3/par-4: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1
- art-292-3/par-4: 同項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2
- art-292-3/par-4: この項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-4
- art-292-3/par-4: 次項 → 所得税法施行令 第二百九十二条の三第五項 (Article 292-3, paragraph (5)), art-292-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-5
- art-292-3/par-5: 前項 → 所得税法施行令 第二百九十二条の三第四項 (Article 292-3, paragraph (4)), art-292-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-4
- art-292-3/par-6: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1
- art-292-3/par-6: 第三項第一号 → 所得税法施行令 第二百九十二条の三第三項第一号 (Article 292-3, paragraph (3), item (i)), art-292-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-1
- art-292-3/par-6: この項 → 所得税法施行令 第二百九十二条の三第六項 (Article 292-3, paragraph (6)), art-292-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6
- art-292-3/par-6: 第二項第二号 → 所得税法施行令 第二百九十二条の三第二項第二号 (Article 292-3, paragraph (2), item (ii)), art-292-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2
- art-292-3/par-6: 第三項第二号 → 所得税法施行令 第二百九十二条の三第三項第二号 (Article 292-3, paragraph (3), item (ii)), art-292-3/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-2
- art-292-3/par-6/item-1: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1
- art-292-3/par-7: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-1: この項 → 所得税法施行令 第二百九十二条の三第八項 (Article 292-3, paragraph (8)), art-292-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8
- art-292-3/par-8/item-1: 次項 → 所得税法施行令 第二百九十二条の三第九項 (Article 292-3, paragraph (9)), art-292-3/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9
- art-292-3/par-8/item-1: 次号 → 所得税法施行令 第二百九十二条の三第八項第二号 (Article 292-3, paragraph (8), item (ii)), art-292-3/par-8/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-2
- art-292-3/par-8/item-1: 第三号 → 所得税法施行令 第二百九十二条の三第八項第三号 (Article 292-3, paragraph (8), item (iii)), art-292-3/par-8/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-3
- art-292-3/par-8/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-8/item-3: 法第百六十五条第二項第二号 → 所得税法 第百六十五条第二項第二号 (Article 165, paragraph (2), item (ii)), art-165/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-165/par-2/item-2 (e-Gov law ID 340AC0000000033)
- art-292-3/par-9: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-9: 第一号 → 所得税法施行令 第二百九十二条の三第九項第一号 (Article 292-3, paragraph (9), item (i)), art-292-3/par-9/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9/item-1
- art-292-3/par-9: 第二号 → 所得税法施行令 第二百九十二条の三第九項第二号 (Article 292-3, paragraph (9), item (ii)), art-292-3/par-9/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9/item-2
- art-292-3/par-9/item-1: 法第百六十五条の三第一項 → 所得税法 第百六十五条の三第一項 (Article 165-3, paragraph (1)), art-165-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-3/par-1 (e-Gov law ID 340AC0000000033)
- art-292-3/par-10: 第一項 → 所得税法施行令 第二百九十二条の三第一項 (Article 292-3, paragraph (1)), art-292-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1
- art-292-3/par-10: 第二項第一号 → 所得税法施行令 第二百九十二条の三第二項第一号 (Article 292-3, paragraph (2), item (i)), art-292-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1

## Cited by

26 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百九十二条の三第一項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-1
- 所得税法施行令 第二百九十二条の三第二項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2
- 所得税法施行令 第二百九十二条の三第二項第一号ハ（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-1/sub-3
- 所得税法施行令 第二百九十二条の三第二項第二号イ（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-2/item-2/sub-1
- 所得税法施行令 第二百九十二条の三第三項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3
- 所得税法施行令 第二百九十二条の三第三項第一号（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-3/item-1
- 所得税法施行令 第二百九十二条の三第四項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-4
- 所得税法施行令 第二百九十二条の三第五項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-5
- 所得税法施行令 第二百九十二条の三第六項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6
- 所得税法施行令 第二百九十二条の三第六項第一号（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-6/item-1
- 所得税法施行令 第二百九十二条の三第八項第一号（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8/item-1
- 所得税法施行令 第二百九十二条の三第九項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9
- 所得税法施行令 第二百九十二条の三第十項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-10
- 所得税法施行令 附則第六条第一項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-6/par-1
- 所得税法施行規則 第六十六条の三第一項（発生し得る危険の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の四第一項（同業個人比準法を用いた恒久的施設帰属資本相当額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-4/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の四第一項第一号イ（同業個人比準法を用いた恒久的施設帰属資本相当額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-4/par-1/item-1/sub-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の四第一項第二号（同業個人比準法を用いた恒久的施設帰属資本相当額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-4/par-1/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の五第一項（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-5/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の五第一項第一号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-5/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の五第一項第三号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-5/par-1/item-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の五第一項第四号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-5/par-1/item-4 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の五第一項第五号（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-5/par-1/item-5 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の六第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の六第一項第一号イ（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-1/sub-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の六第一項第二号（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-2 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-095, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-076, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06