# 所得税法 / Income Tax Act — 第百六十五条の五 (Article 165-5)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第百六十五条の五 (Article 165-5)（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入） — address `art-165-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-165-5
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第百六十五条の五（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入） — Exclusion of Allocated Expenses from Necessary Expenses If Documents on Allocated Expenses Are Not Retained
<sup>caption: machine translation, not official</sup>
<sup>art-165-5 · https://japanlaw.org/en/income-tax-act/art-165-5</sup>

      **第一項**  非居住者が第百六十五条第二項第二号（総合課税に係る所得税の課税標準、税額等の計算）の規定の適用を受ける場合において、同号に規定する政令で定めるところにより配分した金額（以下この条において「配賦経費」という。）につき、その配分に関する計算の基礎となる書類その他の財務省令で定める書類の保存がないときは、その書類の保存がなかつた配賦経費については、その非居住者の各年分の恒久的施設帰属所得につき第百六十五条第一項の規定により準じて計算する不動産所得の金額、事業所得の金額、山林所得の金額若しくは雑所得の金額又は一時所得の金額の計算上、必要経費又は支出した金額に算入しない。
      <sup>art-165-5/par-1 · https://japanlaw.org/en/income-tax-act/art-165-5/par-1</sup>
      If a Nonresident is subject to the provisions of Article 165, paragraph (2), item (ii) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income), and documents used as the basis for calculating the allocation and other documents prescribed by Ministry of Finance Order are not retained with regard to the amount allocated pursuant to Cabinet Order as prescribed in that item (hereinafter referred to as "allocated expenses" in this Article), the allocated expenses for which those documents were not retained are not included in necessary expenses or the amount expended in calculating the Nonresident's real property income, business income, timber income, or miscellaneous income, or occasional income for each year, calculated in accordance with Article 165, paragraph (1) with regard to the Nonresident's income attributable to a permanent establishment for that year.
      <sup>machine translation, not official</sup>

      **第二項**  税務署長は、配賦経費の全部又は一部につき前項の書類の保存がない場合においても、その保存がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、その書類の保存がなかつた配賦経費につき同項の規定を適用しないことができる。
      <sup>art-165-5/par-2 · https://japanlaw.org/en/income-tax-act/art-165-5/par-2</sup>
      Even if the documents referred to in the preceding paragraph have not been retained with regard to all or part of the allocated expenses, the district director may decide not to apply the provisions of that paragraph to the allocated expenses for which those documents were not retained, if the district director finds that there were unavoidable circumstances for the failure to retain them, but only if those documents are submitted.
      <sup>machine translation, not official</sup>

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## Cites
- art-165-5/par-1: 第百六十五条第二項第二号 → 所得税法 第百六十五条第二項第二号 (Article 165, paragraph (2), item (ii)), art-165/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-165/par-2/item-2
- art-165-5/par-1: この条 → 所得税法 第百六十五条の五 (Article 165-5), art-165-5 — https://japanlaw.org/en/income-tax-act/art-165-5
- art-165-5/par-1: 第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1
- art-165-5/par-2: 前項 → 所得税法 第百六十五条の五第一項 (Article 165-5, paragraph (1)), art-165-5/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5/par-1

## Cited by

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

- 所得税法 第百六十五条の五第一項（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入） — https://japanlaw.org/en/income-tax-act/art-165-5/par-1
- 所得税法 第百六十五条の五第二項（配賦経費に関する書類の保存がない場合における配賦経費の必要経費不算入） — https://japanlaw.org/en/income-tax-act/art-165-5/par-2
- 所得税法 附則第十二条第一項（総合課税に係る所得税の課税標準等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4261-10/art-12/par-1
- 所得税法施行規則 第六十六条の七第一項（配賦経費に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第六十六条の七第一項第一号（配賦経費に関する書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66-7/par-1/item-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-026, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-010, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05