The interest specified by Cabinet Order prescribed in Article 161, paragraph (1), item (x) (Domestic Source Income) of the Act is to be the interest on the following claims for which the period between the day of their occurrence and the day on which the obligation is to be performed (for claims for which the period is scheduled to be substantially extended by renewal of the term or other methods (hereinafter referred to as "renewal of the term, etc." in this paragraph), the extended period; hereinafter referred to as the "fulfillment period" in this paragraph) does not exceed six months (including such claims during the fulfillment period before the renewal of the term, etc. in the case where the fulfillment period of a claim whose fulfillment period at the time of its establishment did not exceed six months comes to exceed six months through renewal of the term, etc.):
法第百六十一条第一項第十号（国内源泉所得）に規定する政令で定める利子は、次に掲げる債権のうち、その発生の日からその債務を履行すべき日までの期間（期間の更新その他の方法（以下この項において「期間の更新等」という。）により当該期間が実質的に延長されることが予定されているものについては、その延長された当該期間。以下この項において「履行期間」という。）が六月を超えないもの（その成立の際の履行期間が六月を超えなかつた当該債権について期間の更新等によりその履行期間が六月を超えることとなる場合のその期間の更新等が行われる前の履行期間における当該債権を含む。）の利子とする。
claims pertaining to a consideration for the transfer of assets or provision of services for a person who carries out operations in Japan;
国内において業務を行う者に対してする資産の譲渡又は役務の提供の対価に係る債権
claims which a financial institution holds against a person who carries out operations in Japan with regard to the settlement of the consideration prescribed in the preceding item.
前号に規定する対価の決済に関し、金融機関が国内において業務を行う者に対して有する債権
With regard to the application of the provisions of Article 161, paragraph (1), item (x) of the Act, loans provided for a Resident or a Domestic Corporation for the purpose of purchasing a vessel or aircraft to be used for the operations by the Resident or the Domestic Corporation are treated as loans falling under the provisions of the same item, and loans provided for a Nonresident or a Foreign Corporation for the purpose of purchasing a vessel or an aircraft to be used for the operations by the Nonresident or the Foreign Corporation are treated as loans other than those falling under the provisions of the same item.
法第百六十一条第一項第十号の規定の適用については、居住者又は内国法人の業務の用に供される船舶又は航空機の購入のためにその居住者又は内国法人に対して提供された貸付金は、同号の規定に該当する貸付金とし、非居住者又は外国法人の業務の用に供される船舶又は航空機の購入のためにその非居住者又は外国法人に対して提供された貸付金は、同号の規定に該当する貸付金以外の貸付金とする。
The transactions specified by Cabinet Order as sales and purchase transactions of bonds with a condition of repurchase or resale prescribed in Article 161, paragraph (1), item (x) of the Act are to be transactions in which bonds are transferred or purchased under an agreement to repurchase or resell the bonds on a date agreed in advance at a price agreed in advance (or, in the case where it is possible to agree on the date and price on or after the commencement of the transaction instead of agreeing on them in advance, on a date agreed on or after the commencement at a price agreed on or after the commencement), and in which bonds of the same kind and quantity as those bonds are repurchased or resold based on that agreement (referred to as "bond transactions with a repurchase/resale agreement" in the following paragraph).
法第百六十一条第一項第十号に規定する債券の買戻又は売戻条件付売買取引として政令で定めるものは、債券をあらかじめ約定した期日にあらかじめ約定した価格で（あらかじめ期日及び価格を約定することに代えて、その開始以後期日及び価格の約定をすることができる場合にあつては、その開始以後約定した期日に約定した価格で）買い戻し、又は売り戻すことを約定して譲渡し、又は購入し、かつ、当該約定に基づき当該債券と同種及び同量の債券を買い戻し、又は売り戻す取引（次項において「債券現先取引」という。）とする。
The margin specified by Cabinet Order prescribed in Article 161, paragraph (1), item (x) of the Act is to be, in a bond transaction with a repurchase/resale agreement conducted with a person who carries out operations in Japan and pertaining to those operations, in the case where the amount of consideration for the resale of bonds of the same kind and quantity as the bonds, at the time of that resale, exceeds the amount of consideration for the purchase of the bonds, at the time of that purchase, the margin equivalent to the amount obtained by deducting the amount of consideration for that purchase from the amount of consideration for that resale.
法第百六十一条第一項第十号に規定する差益として政令で定めるものは、国内において業務を行う者との間で行う債券現先取引で当該業務に係るものにおいて、債券を購入する際の当該購入に係る対価の額を当該債券と同種及び同量の債券を売り戻す際の当該売戻しに係る対価の額が上回る場合における当該売戻しに係る対価の額から当該購入に係る対価の額を控除した金額に相当する差益とする。
Read this with the articles around it
fulfillment periodmachine translation
「履行期間」
In Article 283, paragraph (1), the period from the day a claim arises to the day the debt must be performed, including any extension planned through renewal or otherwise; interest on the claims the paragraph lists whose period is no longer than six months is the interest Article 161, paragraph (1), item (x) of the Income Tax Act refers to.
Short name set inArticle 283, paragraph (1)· applies only in this paragraph
renewal of the term, etc.machine translation
「期間の更新等」
In Article 283, paragraph (1), a renewal of the period from when a claim arises until it must be paid, or another method by which that period is in effect extended.
Short name set inArticle 283, paragraph (1)· applies only in this paragraph
bond transaction with a repurchase/resale agreementmachine translation
「債券現先取引」
A sale or purchase of bonds with an agreement to buy them back or sell them back on a date and at a price agreed in advance (or agreed after the transaction starts, where that is allowed), under which bonds of the same kind and quantity are then bought or sold back.
Short name set inArticle 283, paragraph (3)· applies only in this provision and in Article 283, paragraph (4)