# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十二条の二 (Article 42-2)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第四十二条の二 (Article 42-2)（国外事業所等帰属外部取引に関する書類） — address `art-42-2`
- 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-42-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-42-2
- 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.

---

### 第四十二条の二（国外事業所等帰属外部取引に関する書類） — Documents on External Transactions Attributed to Foreign Offices or Similar Establishments
<sup>caption: machine translation, not official</sup>
<sup>art-42-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2 · https://japanlaw.org/l/340M50000040011/art-42-2</sup>

  **第一項**  法第九十五条第十二項（外国税額控除）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-42-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 95, paragraph (12) (Foreign Tax Credit) of the Act are to be the following:
  <sup>machine translation, not official</sup>

    **一**  法第九十五条第十二項に規定する居住者の国外事業所等（同条第四項第一号に規定する国外事業所等をいう。以下この条及び次条において同じ。）に帰せられる取引（以下この条において「国外事業所等帰属外部取引」という。）の内容を記載した書類
    <sup>art-42-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-1</sup>
    a document stating the content of the transactions attributable to a foreign office or similar establishment (meaning the foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident prescribed in Article 95, paragraph (12) of the Act (hereinafter referred to as an "external transaction attributed to a foreign office or similar establishment" in this Article);
    <sup>machine translation, not official</sup>

    **二**  法第九十五条第十二項の居住者の国外事業所等及び事業場等（同条第四項第一号に規定する事業場等をいう。以下この条及び次条において同じ。）が国外事業所等帰属外部取引において使用した資産の明細並びに当該国外事業所等帰属外部取引に係る負債の明細を記載した書類
    <sup>art-42-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-2</sup>
    a document stating the details of the assets used in an external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 95, paragraph (4), item (i) of the Act; the same applies in this Article and the following Article) of a Resident referred to in Article 95, paragraph (12) of the Act, and the details of the liabilities pertaining to that external transaction attributed to a foreign office or similar establishment;
    <sup>machine translation, not official</sup>

    **三**  法第九十五条第十二項の居住者の国外事業所等及び事業場等が国外事業所等帰属外部取引において果たす機能（リスク（為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該国外事業所等帰属外部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。）の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。）並びに当該機能に関連するリスクに係る事項を記載した書類
    <sup>art-42-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-3</sup>
    a document stating matters concerning the functions (meaning human functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to the external transaction attributed to a foreign office or similar establishment due to fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), human functions relating to the attribution of assets, and other functions; the same applies in the following item) that the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act perform in the external transaction attributed to a foreign office or similar establishment, and the risk related to those functions;
    <sup>machine translation, not official</sup>

    **四**  法第九十五条第十二項の居住者の国外事業所等及び事業場等が国外事業所等帰属外部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類
    <sup>art-42-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-4</sup>
    a document stating the departments related to the functions performed in the external transaction attributed to a foreign office or similar establishment by the foreign office or similar establishment and the place of business or similar place of a Resident referred to in Article 95, paragraph (12) of the Act, and the content of the business of those departments.
    <sup>machine translation, not official</sup>

---

## Cites
- art-42-2/par-1: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/en/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-1: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/en/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-1: 同条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-42-2/par-1/item-1: この条 → 所得税法施行規則 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2 · https://japanlaw.org/l/340M50000040011/art-42-2
- art-42-2/par-1/item-1: 次条 → 所得税法施行規則 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-3 · https://japanlaw.org/l/340M50000040011/art-42-3
- art-42-2/par-1/item-2: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/en/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-2: 同条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-42-2/par-1/item-2: この条 → 所得税法施行規則 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2 · https://japanlaw.org/l/340M50000040011/art-42-2
- art-42-2/par-1/item-2: 次条 → 所得税法施行規則 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-3 · https://japanlaw.org/l/340M50000040011/art-42-3
- art-42-2/par-1/item-3: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/en/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12
- art-42-2/par-1/item-3: この号 → 所得税法施行規則 第四十二条の二第一項第三号 (Article 42-2, paragraph (1), item (iii)), art-42-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-3
- art-42-2/par-1/item-3: 次号 → 所得税法施行規則 第四十二条の二第一項第四号 (Article 42-2, paragraph (1), item (iv)), art-42-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-4
- art-42-2/par-1/item-4: 法第九十五条第十二項 → 所得税法 第九十五条第十二項 (Article 95, paragraph (12)), art-95/par-12 — https://japanlaw.org/en/income-tax-act/art-95/par-12 · https://japanlaw.org/l/340AC0000000033/art-95/par-12

## Cited by

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

- 所得税法施行規則 第四十二条の二第一項第一号（国外事業所等帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-1
- 所得税法施行規則 第四十二条の二第一項第二号（国外事業所等帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-2
- 所得税法施行規則 第四十二条の二第一項第三号（国外事業所等帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-42-2/par-1/item-3

---

## 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-20261027T143811-030, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-030, 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