Article 41-10Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
第四十一条の十（定期積金の給付補塡金等の分離課税等）
With regard to the compensation, interest, profit or gain listed in Article 174, items (iii) through (viii) of the Income Tax Act (hereinafter referred to in this Article and the following Article as "compensation for periodic deposits, etc.") that a resident or a nonresident who has a permanent establishment is to receive in Japan on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of that Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount to be received.
居住者又は恒久的施設を有する非居住者が、昭和六十三年四月一日以後に国内において支払を受けるべき所得税法第百七十四条第三号から第八号までに掲げる給付補塡金、利息、利益又は差益（以下この条及び次条において「給付補塡金等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
The provisions of the preceding paragraph do not apply to compensation for periodic deposits, etc. received by a nonresident who has a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
前項の規定は、恒久的施設を有する非居住者が支払を受ける給付補塡金等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
With regard to a person who makes payment of compensation for periodic deposits, etc. to a resident or nonresident on or after April 1, 1988, the provisions of Article 225, paragraph (1) of the Income Tax Act do not apply to the part pertaining to that compensation for periodic deposits, etc.
昭和六十三年四月一日以後に居住者又は非居住者に対し給付補塡金等の支払をする者については、所得税法第二百二十五条第一項のうち当該給付補塡金等に係る部分の規定は、適用しない。