Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第四十五条（振替国債等の利子の課税の特例等に関する経過措置）
The provisions of Article 5-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds and book-entry municipal bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の二第五項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する振替国債及び振替地方債の利子について適用する。
With regard to interest on book-entry government bonds and book-entry municipal bonds prescribed in Article 5-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の二第五項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する振替国債及び振替地方債の利子については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act", the phrase "paragraph (1) of that Article" with "Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "or the second sentence of paragraph (5)" with "or the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in this Article and Article 8-5, paragraph (1))", the phrase "is deemed to be replaced with 'the interest'" with "is deemed to be replaced with 'the interest', and the phrase 'Article 225, paragraph (1) of that Act' is deemed to be replaced with 'Article 225, paragraph (1) of the Income Tax Act'", the phrase "the second sentence of Article 5-2, paragraph (5)" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the 2014 Amendment Act", and the phrase "is deemed to be replaced with '…'" at the end of that paragraph with "is deemed to be replaced with '…', and the phrase 'Article 120 of that Act,' is deemed to be replaced with 'Article 120 of the Income Tax Act,'".
前項の規定の適用がある場合における租税特別措置法第五条の二第六項の規定の適用については、同項中「前項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項」と、「同条第五項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第二項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「同条第一項」とあるのは「租税特別措置法第五条の二第一項」と、「又は第五項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この条及び第八条の五第一項において「平成二十六年改正法」という。）附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「当該利子」と」とあるのは「当該利子」と、「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と」と、「第五条の二第五項後段」とあるのは「平成二十六年改正法附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「とする」とあるのは「と、「同法第百二十条、」とあるのは「所得税法第百二十条、」とする」とする。
With regard to the application of the provisions of Article 5-2, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第五条の二第六項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
The provisions of Article 5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest, etc. on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017.
新租税特別措置法第五条の三第三項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する特定振替社債等の利子等について適用する。
With regard to interest, etc. on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force.
旧租税特別措置法第五条の三第三項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する特定振替社債等の利子等については、同項の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 5-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in the row for paragraph (6) of the preceding Article in the table in that paragraph, the phrase "and paragraph (3)" is deemed to be replaced with "and Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "paragraph (1) of that Article, if the provisions of the second sentence of paragraph (5) of that Article have been applied", the phrase "the second sentence of paragraph (3) of that Article" with "Article 5-3, paragraph (1) of the Act on Special Measures Concerning Taxation, if the provisions of the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act, have been applied", the phrase "or the second sentence of paragraph (3)" with "or the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the '2014 Amendment Act')", the phrase "Article 8-2, paragraph (1)" with "the phrase 'Article 225, paragraph (1) of that Act' with 'Article 225, paragraph (1) of the Income Tax Act', and Article 8-2, paragraph (1)", and the phrase "the second sentence of Article 5-3, paragraph (3)" with "the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the 2014 Amendment Act".
前項の規定の適用がある場合における租税特別措置法第五条の三第九項の規定の適用については、同項の表前条第六項の項中「及び第三項」とあるのは「及び所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項」と、「同条第五項後段」とあるのは「同条第五項後段の規定の適用を受けた場合には、同条第一項」と、「同条第三項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十五条第六項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項後段の規定の適用を受けた場合には、租税特別措置法第五条の三第一項」と、「又は第三項後段」とあるのは「又は所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「平成二十六年改正法」という。）附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」と、「第八条の二第一項」とあるのは「「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と、第八条の二第一項」と、「第五条の三第三項後段」とあるのは「平成二十六年改正法附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」とする。