# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十一 (Article 40-11)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十条の十一 (Article 40-11)（共通費用の額の配分に関する書類） — address `art-40-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-11
- Every provision below carries its address and both URLs 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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### 第四十条の十一（共通費用の額の配分に関する書類） — Documents Relating to Allocation of the Amount of Common Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-40-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11 · https://japanlaw.org/l/340M50000040011/art-40-11</sup>

  **第一項**  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。
  <sup>art-40-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-40-11/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1/item-1</sup>
    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;
    <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-40-11/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **三**  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
    <sup>art-40-11/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1/item-3</sup>
    A document stating the reasons why the method of calculation referred to in the preceding item is reasonable.
    <sup>machine translation, not official</sup>

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## Cites
- art-40-11/par-1: 令第二百二十一条の三第七項 → e-Gov law 340CO0000000096, 第二百二十一条の三第七項 (Article 221-3, paragraph (7)), art-221-3/par-7 — not held in this collection
- art-40-11/par-1/item-1: 令第二百二十一条の三第六項 → e-Gov law 340CO0000000096, 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — not held in this collection
- art-40-11/par-1/item-2: 令第二百二十一条の三第六項 → e-Gov law 340CO0000000096, 第二百二十一条の三第六項 (Article 221-3, paragraph (6)), art-221-3/par-6 — not held in this collection
- art-40-11/par-1/item-3: 前号 → 所得税法施行規則 第四十条の十一第一項第二号 (Article 40-11, paragraph (1), item (ii)), art-40-11/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1/item-2

## Cited by

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

- 所得税法施行規則 第四十条の十一第一項第三号（共通費用の額の配分に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-11/par-1/item-3
- 所得税法施行規則 第四十条の十六第一項（共通費用の額の配分に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-16/par-1 · https://japanlaw.org/l/340M50000040011/art-40-16/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-028, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27