Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on the Amount of Gain, etc. from Book-Entry Discount Bonds
第七十二条（振替割引債の差益金額等の課税の特例に関する経過措置）
The provisions of Article 41-13-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to such profit from redemption prescribed in paragraph (2) of that Article or amount of loss prescribed in paragraph (3) of that Article as, on or after January 1, 2017, is received by a nonresident who has a permanent establishment referred to in paragraph (5) of that Article or arises for 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十三の三第五項の規定は、同条第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十九年一月一日以後に同条第五項の恒久的施設を有する非居住者が支払を受けるもの又は同項の恒久的施設を有する非居住者につき生ずるものについて適用する。
With regard to such profit from redemption prescribed in Article 41-13-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation or amount of loss prescribed in paragraph (3) of that Article as, on or before December 31, 2016, is received by a nonresident who has a permanent establishment in Japan referred to in paragraph (5) of that Article or arises for a nonresident who has a permanent establishment in Japan referred to in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第四十一条の十三の三第二項に規定する償還差益又は同条第三項に規定する損失の額のうち、平成二十八年十二月三十一日以前に同条第五項の国内に恒久的施設を有する非居住者が支払を受けるもの又は同項の国内に恒久的施設を有する非居住者につき生ずるものについては、同項の規定は、なおその効力を有する。