Supplementary Provisions, Article 68Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
第六十八条（定期積金の給付補塡金等の分離課税等に関する経過措置）
The provisions of Article 41-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to compensation for periodic deposits, etc. prescribed in that paragraph that is received on or after January 1, 2017 by a nonresident who has a permanent establishment referred to in that paragraph.
新租税特別措置法第四十一条の十第二項の規定は、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給付補塡金等について適用する。
With regard to compensation for periodic deposits, etc. prescribed in Article 41-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is received on or before December 31, 2016 by a nonresident referred to in that paragraph, the provisions of that paragraph remain in force. In this case, the phrase "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)".