# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の六 (Article 66-6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6. 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: 第六十六条の六 (Article 66-6)（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） — address `art-66-6` - 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-66-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-6 - 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. --- ### 第六十六条の六（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） — Cases Where the Amount of Capital Equivalent Attributable to a Permanent Establishment Cannot Be Calculated Using the Capital Allocation Method, etc. caption: machine translation, not official art-66-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6 · https://japanlaw.org/l/340M50000040011/art-66-6 **第一項** 令第二百九十二条の三第六項第二号（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）に規定する財務省令で定める場合は、第一号に掲げる割合が第二号に掲げる割合のおおむね二分の一に満たない場合とする。 art-66-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1 The cases specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (6), item (ii) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to a Permanent Establishment) of the Order are cases where the ratio listed in item (i) is less than approximately one-half of the ratio listed in item (ii). machine translation, not official **一** イに掲げる金額のロに掲げる金額に対する割合 art-66-6/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-1 the ratio of the amount listed in (a) to the amount listed in (b): machine translation, not official **イ** 令第二百九十二条の三第二項第一号に規定する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純資産の額 art-66-6/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-1/sub-1 the amount of net assets recorded in the balance sheet as of December 31 of that year of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) of the Order; machine translation, not official **ロ** イの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額 art-66-6/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-1/sub-2 the amount of total assets recorded in the balance sheet as of December 31 of that year of the Nonresident in (a); machine translation, not official **二** 令第二百九十二条の三第二項第一号に規定する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の平均的な純資産の額の平均的な総資産の額に対する割合 art-66-6/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-2 the ratio of the average amount of net assets to the average amount of total assets of an individual who conducts in Japan the same kind of business as the principal business conducted through the permanent establishment of the Nonresident prescribed in Article 292-3, paragraph (2), item (i) of the Order. machine translation, not official **第二項** 前項第二号の平均的な純資産の額の平均的な総資産の額に対する割合は、同号に規定する同種の事業を国内において行う個人の貸借対照表（同号の非居住者のその年の前年以前三年内の各年に係るものに限る。）に基づき合理的な方法により計算するものとする。 art-66-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-2 · https://japanlaw.org/l/340M50000040011/art-66-6/par-2 The ratio of the average amount of net assets to the average amount of total assets in item (ii) of the preceding paragraph is to be calculated by a reasonable method based on the balance sheets of individuals who conduct in Japan the same kind of business prescribed in that item (limited to those for each year within the three years on or before the year preceding that year of the Nonresident in that item). machine translation, not official --- ## Cites - art-66-6/par-1: 令第二百九十二条の三第六項第二号 → e-Gov law 340CO0000000096, 第二百九十二条の三第六項第二号 (Article 292-3, paragraph (6), item (ii)), art-292-3/par-6/item-2 — not held in this collection - art-66-6/par-1: 第一号 → 所得税法施行規則 第六十六条の六第一項第一号 (Article 66-6, paragraph (1), item (i)), art-66-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-1 - art-66-6/par-1: 第二号 → 所得税法施行規則 第六十六条の六第一項第二号 (Article 66-6, paragraph (1), item (ii)), art-66-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1/item-2 - art-66-6/par-1/item-1/sub-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-66-6/par-1/item-2: 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-66-6/par-2: 前項第二号 → 所得税法施行規則 第六十六条の六第一項第二号 (Article 66-6, paragraph (1), item (ii)), art-66-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-6/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 · https://japanlaw.org/l/340M50000040011/art-66-6/par-1 - 所得税法施行規則 第六十六条の六第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-66-6/par-2 --- ## 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-20261027T143811-041, 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