# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十三 (Article 40-13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13. 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: 第四十条の十三 (Article 40-13)（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — address `art-40-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-13 - 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. --- ### 第四十条の十三（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — Calculation of the Amount of Net Assets Attributable to Foreign Offices or Similar Establishments Using the Comparable Individual Method caption: machine translation, not official art-40-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13 · https://japanlaw.org/l/340M50000040011/art-40-13 **第一項** 令第二百二十一条の四第三項第二号イ（国外事業所等に帰せられるべき純資産に対応する負債の利子）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倍を超える場合とする。 art-40-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1 The cases specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (3), item (ii), (a) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are cases where the ratio listed in item (i) exceeds approximately twice 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-40-13/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1 The ratio of the amount listed in (a) to the amount listed in (b): machine translation, not official **イ** 令第二百二十一条の四第三項第二号に規定する居住者に係る比較対象者（同号イに規定する比較対象者をいう。以下この号において同じ。）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（当該比較対象者が国外事業所等所在地国（同項第二号イに規定する国外事業所等所在地国をいう。以下この条において同じ。）に住所又は居所を有する個人以外の個人である場合には、当該個人の国外事業所等（法第九十五条第四項第一号（外国税額控除）に規定する国外事業所等をいい、当該国外事業所等所在地国に所在するものに限る。以下この項において同じ。）に係る純資産の額） art-40-13/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1/sub-1 The amount of net assets recorded on the balance sheet as of December 31 of that year of the comparable individual (meaning the comparable individual prescribed in (a) of that item; the same applies hereinafter in this item) pertaining to the Resident prescribed in Article 221-4, paragraph (3), item (ii) of the Order (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located (meaning the country or region where the foreign office is located prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order; the same applies hereinafter in this Article), the amount of net assets pertaining to the foreign office or similar establishment of that individual (meaning a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) (Foreign Tax Credit) of the Act, limited to one located in the country or region where the foreign office is located; the same applies hereinafter in this paragraph)); machine translation, not official **ロ** イの比較対象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（当該比較対象者が国外事業所等所在地国に住所又は居所を有する個人以外の個人である場合には、当該個人の当該国外事業所等に係る資産の額） art-40-13/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1/sub-2 The amount of total assets recorded on the balance sheet as of December 31 of that year of the comparable individual referred to in (a) (where the comparable individual is an individual other than an individual who has a domicile or residence in the country or region where the foreign office is located, the amount of assets pertaining to that foreign office or similar establishment of that individual). machine translation, not official **二** 令第二百二十一条の四第三項第二号に規定する居住者の国外事業所等を通じて行う主たる事業と同種の事業を国外事業所等所在地国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-40-13/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-2 The ratio of the average amount of net assets to the average amount of total assets of individuals who conduct, in the country or region where the foreign office is located, the same kind of business as the main business conducted through the foreign office or similar establishment of the Resident prescribed in Article 221-4, paragraph (3), item (ii) 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外事業所等所在地国において行う個人の貸借対照表（同号の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-40-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-2 · https://japanlaw.org/l/340M50000040011/art-40-13/par-2 The ratio of the average amount of net assets to the average amount of total assets referred to in item (ii) of the preceding paragraph is to be calculated by a reasonable method on the basis of the balance sheets of individuals who conduct, in the country or region where the foreign office is located, the same kind of business prescribed in that item (limited to those pertaining to each of the years within the three years on or before the year preceding the year of the Resident referred to in that item). machine translation, not official --- ## Cites - art-40-13/par-1: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection - art-40-13/par-1: 第一号 → 所得税法施行規則 第四十条の十三第一項第一号 (Article 40-13, paragraph (1), item (i)), art-40-13/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1 - art-40-13/par-1: 第二号 → 所得税法施行規則 第四十条の十三第一項第二号 (Article 40-13, paragraph (1), item (ii)), art-40-13/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-2 - art-40-13/par-1/item-1/sub-1: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection - art-40-13/par-1/item-1/sub-1: この号 → 所得税法施行規則 第四十条の十三第一項第一号 (Article 40-13, paragraph (1), item (i)), art-40-13/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1 - art-40-13/par-1/item-1/sub-1: この条 → 所得税法施行規則 第四十条の十三 (Article 40-13), art-40-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13 · https://japanlaw.org/l/340M50000040011/art-40-13 - art-40-13/par-1/item-1/sub-1: 法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1 - art-40-13/par-1/item-1/sub-1: この項 → 所得税法施行規則 第四十条の十三第一項 (Article 40-13, paragraph (1)), art-40-13/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1 - art-40-13/par-1/item-2: 令第二百二十一条の四第三項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第三項第二号 (Article 221-4, paragraph (3), item (ii)), art-221-4/par-3/item-2 — not held in this collection - art-40-13/par-2: 前項第二号 → 所得税法施行規則 第四十条の十三第一項第二号 (Article 40-13, paragraph (1), item (ii)), art-40-13/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の十三第一項（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1 - 所得税法施行規則 第四十条の十三第一項第一号イ（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-40-13/par-1/item-1/sub-1 - 所得税法施行規則 第四十条の十三第二項（同業個人比準法を用いた国外事業所等に帰せられるべき純資産の額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-13/par-2 · https://japanlaw.org/l/340M50000040011/art-40-13/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-20261027T143811-028, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-029, 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