# 法人税法 / Corporation Tax Act — 第百四十二条の七 (Article 142-7) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation 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: 第百四十二条の七 (Article 142-7)（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入） — address `art-142-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-142-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-142-7 - 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. --- ### 第百四十二条の七（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入） — Exclusion of Allocated Head Office Expenses from Deductible Expenses in the Case Where Documents Concerning Allocated Head Office Expenses Are Not Retained caption: machine translation, not official art-142-7 · https://japanlaw.org/ja/corporation-tax-act/art-142-7 · https://japanlaw.org/l/340AC0000000034/art-142-7 **第一項** 外国法人が第百四十二条第三項第二号（恒久的施設帰属所得に係る所得の金額の計算）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「本店配賦経費」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本店配賦経費については、その外国法人の各事業年度の恒久的施設帰属所得に係る所得の金額の計算上、損金の額に算入しない。 art-142-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-142-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-7/par-1 In the case where a foreign corporation receives the application of the provisions of Article 142, paragraph (3), item (ii) (Calculation of the Amount of Income Categorized as Income Attributable to a Permanent Establishment), when documents serving as the basis for the calculation concerning the allocation and other documents specified by Ministry of Finance Order are not retained with regard to the amount allocated as specified by Cabinet Order prescribed in that item (hereinafter referred to as "allocated head office expenses" in this Article), the allocated head office expenses for which those documents were not retained are excluded from deductible expenses, when calculating the amount of income pertaining to income attributable to a permanent establishment of the foreign corporation for each business year. machine translation, not official **第二項** 税務署長は、本店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本店配賦経費につき同項の規定を適用しないことができる。 art-142-7/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-142-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-7/par-2 Even in the case where the documents set forth in the preceding paragraph have not been retained with regard to the whole or a part of the allocated head office expenses, the district director may, when finding that there are unavoidable circumstances for the failure to retain them, refrain from applying the provisions of that paragraph to the allocated head office expenses for which those documents were not retained, only in the case where those documents are submitted. machine translation, not official --- ## Cites - art-142-7/par-1: 第百四十二条第三項第二号 → 法人税法 第百四十二条第三項第二号 (Article 142, paragraph (3), item (ii)), art-142/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-3/item-2 - art-142-7/par-1: この条 → 法人税法 第百四十二条の七 (Article 142-7), art-142-7 — https://japanlaw.org/ja/corporation-tax-act/art-142-7 · https://japanlaw.org/l/340AC0000000034/art-142-7 - art-142-7/par-2: 前項 → 法人税法 第百四十二条の七第一項 (Article 142-7, paragraph (1)), art-142-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-7/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十二条の七第一項（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-7/par-1 - 法人税法 第百四十二条の七第二項（本店配賦経費に関する書類の保存がない場合における本店配賦経費の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-142-7/par-2 · https://japanlaw.org/l/340AC0000000034/art-142-7/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-054, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08