第四項
Supplementary Provisions, Article 3, paragraph (4)
第一項又は第二項の規定により新所得税法第二条第一項第八号の四の規定の適用がある場合における所得税法及び租税特別措置法の規定の適用については、次に定めるところによる。
With regard to the application of the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1) or paragraph (2), the following provisions apply:
旧恒久的施設を有していなかった外国法人（平成三十年十二月三十一日において旧恒久的施設を有していなかった外国法人であって、新恒久的施設に該当するものを有していたものをいう。以下この項において同じ。）が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した債券の利子のうち当該新恒久的施設を通じて行う事業に係るものについては、所得税法第百六十一条第一項第八号に掲げる国内源泉所得に該当しないものとみなす。
in the case where a Foreign Corporation that did not have a former permanent establishment (meaning a Foreign Corporation that did not have a former permanent establishment as of December 31, 2018 but had something falling under a new permanent establishment; the same applies hereinafter in this paragraph) came to have a new permanent establishment on January 1, 2019, interest on bonds issued before that date by that Foreign Corporation that did not have a former permanent establishment which relates to business conducted through that new permanent establishment is deemed not to fall under domestic source income set forth in Article 161, paragraph (1), item (viii) of the Income Tax Act;
旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人により同日前に国外において発行された債券（当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるものについては、租税特別措置法第六条第一項から第三項までの規定は、適用しない。
in the case where a Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on January 1, 2019, the provisions of Article 6, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation do not apply to bonds issued outside Japan before that date by that Foreign Corporation that did not have a former permanent establishment (limited to those specified by Cabinet Order as relating to business conducted through that new permanent establishment), the interest on which is paid outside Japan;
割引債（租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債をいう。以下この号において同じ。）の償還金に係る同項第三号に規定する差益金額（旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債の償還金の額のうち当該新恒久的施設を通じて行う事業に係るものとして政令で定める金額に係るものに限る。）については、同条の規定は、適用しない。
the provisions of Article 41-12-2 of the Act on Special Measures Concerning Taxation do not apply to the amount of gain prescribed in paragraph (6), item (iii) of that Article relating to the redemption money of discount bonds (meaning discount bonds as prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item) (limited to the amount of gain relating to the amount specified by Cabinet Order as relating to business conducted through the new permanent establishment, out of the amount of the redemption money of discount bonds issued before January 1, 2019 by a Foreign Corporation that did not have a former permanent establishment, in the case where that Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on that date);
旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債（租税特別措置法第四十一条の十三の二第一項に規定する割引債をいう。以下この号において同じ。）の償還差益（同項に規定する償還差益をいう。以下この号において同じ。）のうち当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、同項の規定により所得税法第百六十一条第一項第二号に掲げる国内源泉所得とみなされる割引債の償還差益に該当しないものとみなす。
in the case where a Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on January 1, 2019, those of the redemption gains (meaning redemption gains as prescribed in Article 41-13-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item) on discount bonds (meaning discount bonds as prescribed in that paragraph; the same applies hereinafter in this item) issued before that date by that Foreign Corporation that did not have a former permanent establishment which are specified by Cabinet Order as relating to business conducted through that new permanent establishment are deemed not to fall under the redemption gains on discount bonds that are deemed to be domestic source income set forth in Article 161, paragraph (1), item (ii) of the Income Tax Act pursuant to the provisions of that paragraph.