# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十八条の二 (Article 68-2)

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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: 第六十八条の二 (Article 68-2)（恒久的施設帰属外部取引に関する書類） — address `art-68-2`
- 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-68-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-68-2
- 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.

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### 第六十八条の二（恒久的施設帰属外部取引に関する書類） — Documents on External Transactions Attributable to a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>art-68-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2 · https://japanlaw.org/l/340M50000040011/art-68-2</sup>

  **第一項**  法第百六十六条の二第一項（恒久的施設に係る取引に係る文書化）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-68-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1</sup>
  The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (1) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:
  <sup>machine translation, not official</sup>

    **一**  法第百六十六条の二第一項に規定する非居住者の恒久的施設に帰せられる取引（以下この条において「恒久的施設帰属外部取引」という。）の内容を記載した書類
    <sup>art-68-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-1</sup>
    a document stating the content of the transactions attributable to the permanent establishment of the Nonresident prescribed in Article 166-2, paragraph (1) of the Act (hereinafter referred to as "external transaction attributable to a permanent establishment" in this Article);
    <sup>machine translation, not official</sup>

    **二**  法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等（法第百六十一条第一項第一号（国内源泉所得）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。）が恒久的施設帰属外部取引において使用した資産の明細並びに当該恒久的施設帰属外部取引に係る負債の明細を記載した書類
    <sup>art-68-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-2</sup>
    a document stating the details of the assets used in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies hereinafter in this Article and the following Article) of the Nonresident in Article 166-2, paragraph (1) of the Act, and the details of the liabilities pertaining to that external transaction attributable to a permanent establishment;
    <sup>machine translation, not official</sup>

    **三**  法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設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恒久的施設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-68-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-3</sup>
    a document stating the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that external transaction attributable to a permanent establishment arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;
    <sup>machine translation, not official</sup>

    **四**  法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設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-68-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-4</sup>
    a document stating the departments related to the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act, and the content of the operations of those departments.
    <sup>machine translation, not official</sup>

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## Cites
- art-68-2/par-1: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/en/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-1: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/en/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-1: この条 → 所得税法施行規則 第六十八条の二 (Article 68-2), art-68-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2 · https://japanlaw.org/l/340M50000040011/art-68-2
- art-68-2/par-1/item-2: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/en/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-2: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-68-2/par-1/item-2: この条 → 所得税法施行規則 第六十八条の二 (Article 68-2), art-68-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2 · https://japanlaw.org/l/340M50000040011/art-68-2
- art-68-2/par-1/item-2: 次条 → 所得税法施行規則 第六十八条の三 (Article 68-3), art-68-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-3 · https://japanlaw.org/l/340M50000040011/art-68-3
- art-68-2/par-1/item-3: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/en/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1
- art-68-2/par-1/item-3: この号 → 所得税法施行規則 第六十八条の二第一項第三号 (Article 68-2, paragraph (1), item (iii)), art-68-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-3
- art-68-2/par-1/item-3: 次号 → 所得税法施行規則 第六十八条の二第一項第四号 (Article 68-2, paragraph (1), item (iv)), art-68-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-4
- art-68-2/par-1/item-4: 法第百六十六条の二第一項 → 所得税法 第百六十六条の二第一項 (Article 166-2, paragraph (1)), art-166-2/par-1 — https://japanlaw.org/en/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1

## Cited by

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

- 所得税法施行規則 第六十八条の二第一項第一号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-1
- 所得税法施行規則 第六十八条の二第一項第二号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-2
- 所得税法施行規則 第六十八条の二第一項第三号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-68-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-3

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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-20261027T143811-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-042, 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