# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の七 (Article 66-7) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7. 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: 第六十六条の七 (Article 66-7)（配賦経費に関する書類） — address `art-66-7` - 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-66-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-7 - 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. --- ### 第六十六条の七（配賦経費に関する書類） — Documents on Allocated Expenses caption: machine translation, not official art-66-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7 · https://japanlaw.org/l/340M50000040011/art-66-7 **第一項** 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）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-66-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1 · https://japanlaw.org/l/340M50000040011/art-66-7/par-1 The documents specified by Ministry of Finance Order as prescribed in Article 165-5, paragraph (1) (Exclusion of Allocated Expenses from Necessary Expenses If Documents on Allocated Expenses Are Not Retained) of the Act are the following documents: machine translation, not official **一** 法第百六十五条の五第一項に規定する配賦経費の配分の基礎となる費用が同項の非居住者の恒久的施設を通じて行う事業及びそれ以外の事業に共通するものであることについての説明、その明細並びにその内容を記載した書類 art-66-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-7/par-1/item-1 a document stating an explanation that the expenses that form the basis for the allocation of the allocated expenses prescribed in Article 165-5, paragraph (1) of the Act are common to the business conducted through the permanent establishment of the Nonresident in that paragraph and other businesses, and the details and content thereof; machine translation, not official **二** 令第二百九十二条第三項（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）に規定する合理的と認められる基準により配分するための計算方法の明細を記載した書類 art-66-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-7/par-1/item-2 a document stating the details of the calculation method for allocation by the standard recognized as reasonable prescribed in Article 292, paragraph (3) (Calculation of the Tax Base, etc. of Income Tax on Comprehensive Taxation of Income Attributable to a Permanent Establishment) of the Order; machine translation, not official **三** 前号の計算方法が合理的であるとする理由を記載した書類 art-66-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-66-7/par-1/item-3 a document stating the reasons why the calculation method in the preceding item is reasonable. machine translation, not official --- ## Cites - art-66-7/par-1: 法第百六十五条の五第一項 → 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/ja/income-tax-act/art-165-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5/par-1 - art-66-7/par-1/item-1: 法第百六十五条の五第一項 → 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/ja/income-tax-act/art-165-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5/par-1 - art-66-7/par-1/item-2: 令第二百九十二条第三項 → e-Gov law 340CO0000000096, 第二百九十二条第三項 (Article 292, paragraph (3)), art-292/par-3 — not held in this collection - art-66-7/par-1/item-3: 前号 → 所得税法施行規則 第六十六条の七第一項第二号 (Article 66-7, paragraph (1), item (ii)), art-66-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-7/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 第六十六条の七第一項第三号（配賦経費に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-7/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-66-7/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-20261027T143811-041, 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