# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の十五 (Article 40-15) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15. 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: 第四十条の十五 (Article 40-15)（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の必要経費不算入に関する保存書類） — address `art-40-15` - 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-40-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-15 - 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. --- ### 第四十条の十五（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の必要経費不算入に関する保存書類） — Documents to Be Retained Concerning Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments caption: machine translation, not official art-40-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15 · https://japanlaw.org/l/340M50000040011/art-40-15 **第一項** 令第二百二十一条の四第十項（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書類は、次に掲げる書類とする。 art-40-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1 The documents specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (10) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following documents: machine translation, not official **一** 居住者が令第二百二十一条の四第三項第二号に定める方法又は同条第六項第二号に掲げる方法を用いてその年分の国外事業所等に帰せられるべき純資産の額（同条第一項に規定する国外事業所等に帰せられるべき純資産の額をいう。第三号において同じ。）を計算する場合における当該居住者に係る同条第三項第二号イに規定する比較対象者の選定に係る事項を記載した書類並びに当該比較対象者の同号イ及びロに掲げる金額又は同条第六項第二号イ及びロに掲げる金額の基礎となる書類 art-40-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-1 Where a Resident calculates the net assets to be attributed to a foreign office or similar establishment for that year (meaning the net assets to be attributed to a foreign office or similar establishment prescribed in Article 221-4, paragraph (1) of the Order; the same applies in item (iii)) using the method prescribed in Article 221-4, paragraph (3), item (ii) of the Order or the method listed in Article 221-4, paragraph (6), item (ii) of the Order, a document stating matters pertaining to the selection of the comparable individual prescribed in Article 221-4, paragraph (3), item (ii), (a) of the Order pertaining to that Resident, and documents forming the basis for the amounts of that comparable individual listed in Article 221-4, paragraph (3), item (ii), (a) and (b) of the Order or the amounts listed in Article 221-4, paragraph (6), item (ii), (a) and (b) of the Order; machine translation, not official **二** その年の令第二百二十一条の四第四項に規定する危険勘案資産額の計算の根拠を明らかにする事項を記載した書類 art-40-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-2 A document stating matters that clarify the basis for calculating the risk-weighted asset amount prescribed in Article 221-4, paragraph (4) of the Order for that year; machine translation, not official **三** 前二号に掲げるもののほか国外事業所等に帰せられるべき純資産の額の計算の基礎となる事項を記載した書類 art-40-15/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-3 In addition to those listed in the preceding two items, a document stating matters forming the basis for calculating the net assets to be attributed to a foreign office or similar establishment. machine translation, not official --- ## Cites - art-40-15/par-1: 令第二百二十一条の四第十項 → e-Gov law 340CO0000000096, 第二百二十一条の四第十項 (Article 221-4, paragraph (10)), art-221-4/par-10 — not held in this collection - art-40-15/par-1/item-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-40-15/par-1/item-1: 同条第六項第二号 → e-Gov law 340CO0000000096, 第二百二十一条の四第六項第二号 (Article 221-4, paragraph (6), item (ii)), art-221-4/par-6/item-2 — not held in this collection - art-40-15/par-1/item-1: 同条第一項 → e-Gov law 340CO0000000096, 第二百二十一条の四第一項 (Article 221-4, paragraph (1)), art-221-4/par-1 — not held in this collection - art-40-15/par-1/item-1: 第三号 → 所得税法施行規則 第四十条の十五第一項第三号 (Article 40-15, paragraph (1), item (iii)), art-40-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-3 - art-40-15/par-1/item-2: 令第二百二十一条の四第四項 → e-Gov law 340CO0000000096, 第二百二十一条の四第四項 (Article 221-4, paragraph (4)), art-221-4/par-4 — not held in this collection - art-40-15/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十五第一項第一号 (Article 40-15, paragraph (1), item (i)), art-40-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-1 - art-40-15/par-1/item-3: 前二号 → 所得税法施行規則 第四十条の十五第一項第二号 (Article 40-15, paragraph (1), item (ii)), art-40-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十条の十五第一項第一号（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の必要経費不算入に関する保存書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-1 - 所得税法施行規則 第四十条の十五第一項第三号（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の必要経費不算入に関する保存書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-15/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-15/par-1/item-3 --- ## 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-20261027T143811-029, 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