# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の三 (Article 66-3)

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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: 第六十六条の三 (Article 66-3)（発生し得る危険の範囲） — address `art-66-3`
- 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-66-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-3
- 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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### 第六十六条の三（発生し得る危険の範囲） — Scope of Risks That May Arise
<sup>caption: machine translation, not official</sup>
<sup>art-66-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3 · https://japanlaw.org/l/340M50000040011/art-66-3</sup>

  **第一項**  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）に規定する財務省令で定める理由により発生し得る危険は、次に掲げるものとする。
  <sup>art-66-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1</sup>
  The risks that may arise for the reasons specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (2), item (i), (c) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
  <sup>machine translation, not official</sup>

    **一**  取引の相手方の契約不履行により発生し得る危険
    <sup>art-66-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-1</sup>
    the risk that may arise from non-performance of a contract by the other party to a transaction;
    <sup>machine translation, not official</sup>

    **二**  保有する有価証券等（有価証券その他の資産及び取引をいう。）の価格の変動により発生し得る危険
    <sup>art-66-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-2</sup>
    the risk that may arise from fluctuations in the price of Securities, etc. held (meaning Securities and other assets and transactions);
    <sup>machine translation, not official</sup>

    **三**  事務処理の誤りその他日常的な業務の遂行上発生し得る危険
    <sup>art-66-3/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-3</sup>
    the risk that may arise from errors in processing clerical work or otherwise in carrying out routine business;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げるものに類する危険
    <sup>art-66-3/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-4</sup>
    risks similar to those listed in the preceding three items.
    <sup>machine translation, not official</sup>

---

## Cites
- art-66-3/par-1: 令第二百九十二条の三第二項第一号 → e-Gov law 340CO0000000096, 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 — not held in this collection
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第一号 (Article 66-3, paragraph (1), item (i)), art-66-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-1
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第二号 (Article 66-3, paragraph (1), item (ii)), art-66-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-2
- art-66-3/par-1/item-4: 前三号 → 所得税法施行規則 第六十六条の三第一項第三号 (Article 66-3, paragraph (1), item (iii)), art-66-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 第六十六条の三第一項第四号（発生し得る危険の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-66-3/par-1/item-4

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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-20261027T143811-040, 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