法令翻訳 http://www.japaneselawtranslat...ky=&page=1

(非居住者の提出する確定申告書への添附書類)
第六十八条  法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。

Documents to Be Attached to Tax Returns Filed by Nonresidents
Article 68  The detailed statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to a Tax Return) of the Act as applied mutatis mutandis pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act following the deemed replacement of terms is to be a detailed statement, in which, where the amount of revenue, expenses, or losses related to business conducted both in and outside Japan by a nonresident as prescribed in the same item is allocated as the amount to be included in the amount of gross revenue or necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to domestic source income as prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in the same paragraph, the amount of gross revenue, expenses or loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered.