# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十六 (Article 40-16)

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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: 第四十条の十六 (Article 40-16)（共通費用の額の配分に関する書類） — address `art-40-16`
- 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-40-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-16
- 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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### 第四十条の十六（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-40-16 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-16 · https://japanlaw.org/l/340M50000040011/art-40-16</sup>

  **第一項**  第四十条の十一（共通費用の額の配分に関する書類）の規定は、令第二百二十一条の六第三項（その他の国外源泉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について準用する。
  <sup>art-40-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-16/par-1 · https://japanlaw.org/l/340M50000040011/art-40-16/par-1</sup>
  The provisions of Article 40-11 (Documents Relating to Allocation of the Amount of Common Expenses) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 221-6, paragraph (3) (Calculation of Amount of Income Pertaining to Other Foreign-Source Income) of the Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-40-16/par-1: 第四十条の十一 → 所得税法施行規則 第四十条の十一 (Article 40-11), art-40-11 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-11 · https://japanlaw.org/l/340M50000040011/art-40-11
- art-40-16/par-1: 令第二百二十一条の六第三項 → e-Gov law 340CO0000000096, 第二百二十一条の六第三項 (Article 221-6, paragraph (3)), art-221-6/par-3 — not held in this collection

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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-20261027T143811-029, 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