# 法人税法 / Corporation Tax Act — 第六章 (Part 3, Chapter 6) - 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: 第六章 (Part 3, Chapter 6) — address `pt-3/ch-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-3/ch-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. --- ## 第六章　恒久的施設に係る取引に係る文書化 — Chapter VI Documentation of Transactions Pertaining to a Permanent Establishment heading: machine translation, not official pt-3/ch-6 · https://japanlaw.org/ja/corporation-tax-act/pt-3/ch-6 · https://japanlaw.org/l/340AC0000000034/pt-3/ch-6 ### 第百四十六条の二 art-146-2 · https://japanlaw.org/ja/corporation-tax-act/art-146-2 · https://japanlaw.org/l/340AC0000000034/art-146-2 **第一項** 恒久的施設を有する外国法人は、第百三十八条第一項第一号（国内源泉所得）に掲げる国内源泉所得（以下この条において「恒久的施設帰属所得」という。）を有する場合において、当該外国法人が他の者との間で行つた取引のうち、当該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、当該取引から生ずる所得が当該外国法人の恒久的施設に帰せられるものについては、財務省令で定めるところにより、当該恒久的施設に帰せられる取引に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。 art-146-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-146-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-146-2/par-1 A foreign corporation having a permanent establishment must, in the case where it has domestic source income listed in Article 138, paragraph (1), item (i) (Domestic Source Income) (hereinafter referred to as "income attributable to a permanent establishment" in this Article), with regard to any transactions conducted by the foreign corporation with other persons from which the income arising is attributed to the permanent establishment of the foreign corporation in the calculation of the amount of income pertaining to the income attributable to a permanent establishment for each business year of the foreign corporation, prepare documents stating the details of the transactions attributed to the permanent establishment and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order. machine translation, not official **第二項** 恒久的施設を有する外国法人は、恒久的施設帰属所得を有する場合において、当該外国法人の第百三十八条第一項第一号に規定する本店等と恒久的施設との間の資産の移転、役務の提供その他の事実が同号に規定する内部取引に該当するときは、財務省令で定めるところにより、当該事実に係る明細を記載した書類その他の財務省令で定める書類を作成しなければならない。 art-146-2/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-146-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-146-2/par-2 A foreign corporation having a permanent establishment must, in the case where it has income attributable to a permanent establishment, when the transfer of assets, provision of services or any other fact between the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the foreign corporation and the permanent establishment falls under the category of internal transactions prescribed in that item, prepare documents stating the details of that fact and other documents specified by Ministry of Finance Order, as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-146-2/par-1: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 - art-146-2/par-1: この条 → 法人税法 第百四十六条の二 (Article 146-2), art-146-2 — https://japanlaw.org/ja/corporation-tax-act/art-146-2 · https://japanlaw.org/l/340AC0000000034/art-146-2 - art-146-2/par-2: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 --- ## 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-20261008T111236-061, 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