# 所得税法 / Income Tax Act — 第百六十六条の二 (Article 166-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-166-2. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第百六十六条の二 (Article 166-2)（恒久的施設に係る取引に係る文書化） — address `art-166-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-166-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-166-2 - 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. --- ### 第百六十六条の二（恒久的施設に係る取引に係る文書化） — Documentation of Transactions Related to a Permanent Establishment caption: machine translation, not official art-166-2 · https://japanlaw.org/ja/income-tax-act/art-166-2 · https://japanlaw.org/l/340AC0000000033/art-166-2 **第一項** 恒久的施設を有する非居住者は、第百六十一条第一項第一号（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、当該非居住者が他の者との間で行つた取引のうち、当該非居住者のその年の恒久的施設帰属所得につき第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する各種所得の金額の計算上、当該取引から生ずる所得が当該非居住者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-166-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1 If a Nonresident with a permanent establishment has domestic source income set forth in Article 161, paragraph (1), item (i) (Domestic Source Income) (hereinafter referred to as "income attributable to a permanent establishment" in this Article), the Nonresident must, pursuant to Ministry of Finance Order, prepare documents giving the details of the transactions attributed to the permanent establishment and other documents prescribed by Ministry of Finance Order with regard to any transaction that the Nonresident has conducted with another person the income from which is attributed to the permanent establishment of the Nonresident in calculating Income in Each Class calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) with regard to the Nonresident's income attributable to a permanent establishment for that year. machine translation, not official **第二項** 恒久的施設を有する非居住者は、恒久的施設帰属所得を有する場合において、当該非居住者の第百六十一条第一項第一号に規定する事業場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-166-2/par-2 · https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2 If a Nonresident with a permanent establishment has income attributable to a permanent establishment, and a transfer of assets, provision of services, or other fact between the Nonresident's place of business or similar place as prescribed in Article 161, paragraph (1), item (i) and the permanent establishment falls under an internal dealing as prescribed in that item, the Nonresident must, pursuant to Ministry of Finance Order, prepare documents giving the details of that fact and other documents prescribed by Ministry of Finance Order. machine translation, not official --- ## Cites - art-166-2/par-1: 第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1 - art-166-2/par-1: この条 → 所得税法 第百六十六条の二 (Article 166-2), art-166-2 — https://japanlaw.org/ja/income-tax-act/art-166-2 · https://japanlaw.org/l/340AC0000000033/art-166-2 - art-166-2/par-1: 第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1 - art-166-2/par-2: 第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 所得税法 第百六十六条の二第一項（恒久的施設に係る取引に係る文書化） — https://japanlaw.org/ja/income-tax-act/art-166-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-1 - 所得税法 附則第十四条第一項（恒久的施設に係る取引に係る文書化に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-14/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-14/par-1 - 所得税法施行規則 第六十八条の二第一項（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-2/par-1 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1 - 所得税法施行規則 第六十八条の二第一項第一号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-1 - 所得税法施行規則 第六十八条の二第一項第二号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-2 - 所得税法施行規則 第六十八条の二第一項第三号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-3 - 所得税法施行規則 第六十八条の二第一項第四号（恒久的施設帰属外部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-68-2/par-1/item-4 - 所得税法施行規則 第六十八条の三第一項（内部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1 - 所得税法施行規則 第六十八条の三第一項第一号（内部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-1 - 所得税法施行規則 第六十八条の三第一項第二号（内部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-2 - 所得税法施行規則 第六十八条の三第一項第三号（内部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-3 - 所得税法施行規則 第六十八条の三第一項第四号（内部取引に関する書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-4 - 租税特別措置法 第四十一条の二十一第十四項第二号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-028, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05