# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二条 (Supplementary Provisions, Article 2)（恒久的施設の定義に関する経過措置） — address `suppl-4302-131/art-2`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第二条（恒久的施設の定義に関する経過措置） — Transitional Measures Concerning the Definition of Permanent Establishment
caption: machine translation, not official
suppl-4302-131/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
**第一項** 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第三条第四項第二号（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）に規定する政令で定める債券は、旧恒久的施設を有していなかった外国法人（同項第一号に規定する旧恒久的施設を有していなかった外国法人をいう。以下この条において同じ。）が平成三十一年一月一日において新恒久的施設（改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二条第一項第八号の四（定義）に規定する恒久的施設をいう。以下この条において同じ。）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の利子の全部又は一部が当該新恒久的施設を通じて行う事業に係るものである場合における当該債券とする。
suppl-4302-131/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-1
The bonds specified by Cabinet Order prescribed in Article 3, paragraph (4), item (ii) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") are, where a Foreign Corporation that had no former permanent establishment (meaning a Foreign Corporation that had no former permanent establishment prescribed in item (i) of that paragraph; the same applies hereinafter in this Article) comes to have a new permanent establishment (meaning the permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act"); the same applies hereinafter in this Article) on January 1, 2019, the bonds issued outside Japan before that date by that Foreign Corporation that had no former permanent establishment, where all or part of the interest on those bonds relates to business conducted through that new permanent establishment.
machine translation, not official
**第二項** 改正法附則第三条第四項第三号に規定する政令で定める金額は、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が同日前に発行した同号に規定する割引債につき非居住者又は外国法人に対して支払をする租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十二の二第一項第一号（割引債の差益金額に係る源泉徴収等の特例）に規定する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帰せられる部分の金額とする。
suppl-4302-131/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-2
The amount specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion attributable to business conducted through that new permanent establishment of the amount of redemption money paid to a Nonresident or Foreign Corporation with respect to a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, being redemption money prescribed in Article 41-12-2, paragraph (1), item (i) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
machine translation, not official
**第三項** 改正法附則第三条第四項第四号に規定する政令で定めるものは、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同号に規定する割引債の同号に規定する償還差益のうち、当該償還差益の金額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額に相当するものとする。
suppl-4302-131/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3
What is specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iv) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion of the redemption gain prescribed in that item on a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, which corresponds to the amount calculated by multiplying the amount of that redemption gain by the proportion that the amount set out in item (ii) represents of the amount set out in item (i).
machine translation, not official
**一** 当該割引債の租税特別措置法施行令（昭和三十二年政令第四十三号）第二十六条の九の二第一項第一号イ（償還差益の金額等）に規定する社債発行差金
suppl-4302-131/art-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
the difference on the issue of corporate bonds, as prescribed in Article 26-9-2, paragraph (1), item (i), (a) (Amount of Redemption Gain, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957), on that discount bond;
machine translation, not official
**二** 前号に掲げる金額のうち当該新恒久的施設を通じて行う事業に係る部分の金額
suppl-4302-131/art-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
the portion of the amount set out in the preceding item that pertains to business conducted through that new permanent establishment.
machine translation, not official
**第四項** 改正法附則第三条第一項の規定により新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改正法附則第三条第三項に規定する旧恒久的施設を有していた非居住者に係る租税特別措置法施行令及び国税通則法施行令（昭和三十七年政令第百三十五号）の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
租税特別措置法施行令第二十五条の十の五第一項（特定口座継続適用届出書等） 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項に規定する旧恒久的施設を有していた非居住者をいう。以下同じ。）が
、恒久的施設を有する 、旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十の五第二項 恒久的施設を有する非居住者が、同項 旧恒久的施設を有していた非居住者が、同項
租税特別措置法施行令第二十五条の十の五第二項第一号及び第二号 恒久的施設を有する 旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十三の四第一項（出国届出書等） 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者が
をする日の前日 の時
租税特別措置法施行令第二十五条の十三の四第二項 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者が
租税特別措置法施行令第二十五条の十三の八第十二項第二号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） 恒久的施設を有する非居住者の 旧恒久的施設を有していた非居住者の
をする日の前日 の時
租税特別措置法施行令第二十五条の十三の八第二十項の表第二十五条の十三の四第二項の項 の日の前日 の時
国税通則法施行令第二条第一項第一号（期限の特例） 所得税法 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）の規定により読み替えられた所得税法
suppl-4302-131/art-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-4
With regard to the application of the provisions of the Order for Enforcement of the Act on Special Measures Concerning Taxation and the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962) to a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Act, where Article 2, paragraph (1), item (viii)-4 of the New Act applies pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, the words in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
Article 25-10-5, paragraph (1) (Specified Account Notification for Continued Application, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment (meaning a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018); the same applies hereinafter)
, that has a permanent establishment , that had a former permanent establishment
Article 25-10-5, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment, that paragraph a Nonresident that had a former permanent establishment, that paragraph
Article 25-10-5, paragraph (2), items (i) and (ii) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that has a permanent establishment that had a former permanent establishment
Article 25-13-4, paragraph (1) (Notification of Absence From Japan, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment
the day before the day of doing the time of
Article 25-13-4, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment
Article 25-13-8, paragraph (12), item (ii) (Nontaxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Order for Enforcement of the Act on Special Measures Concerning Taxation of a Nonresident that has a permanent establishment of a Nonresident that had a former permanent establishment
the day before the day of doing the time of
the entry for Article 25-13-4, paragraph (2) in the table in Article 25-13-8, paragraph (20) of the Order for Enforcement of the Act on Special Measures Concerning Taxation the day before the day of the time of
Article 2, paragraph (1), item (i) (Special Provisions on Time Limits) of the Order for Enforcement of the Act on General Rules for National Taxes Income Tax Act the Income Tax Act as read with the replacement of terms pursuant to Article 3, paragraph (3) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)
machine translation, not official
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## Cites
- suppl-4302-131/art-2/par-1: この条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4302-131/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
- suppl-4302-131/art-2/par-1: 改正法第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-2/par-1: 第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-2/par-2: 租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十二の二第一項第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 (e-Gov law ID 332AC0000000026)
- suppl-4302-131/art-2/par-3: 第一号 → 所得税法施行令 附則第二条第三項第一号 (Supplementary Provisions, Article 2, paragraph (3), item (i)), suppl-4302-131/art-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
- suppl-4302-131/art-2/par-3: 第二号 → 所得税法施行令 附則第二条第三項第二号 (Supplementary Provisions, Article 2, paragraph (3), item (ii)), suppl-4302-131/art-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
- suppl-4302-131/art-2/par-3/item-1: 当該割引債の租税特別措置法施行令（昭和三十二年政令第四十三号）第二十六条の九の二第一項第一号 → e-Gov law 332CO0000000043, 第二十六条の九の二第一項第一号 (Article 26-9-2, paragraph (1), item (i)), art-26-9-2/par-1/item-1 — not held in this collection
- suppl-4302-131/art-2/par-3/item-2: 前号 → 所得税法施行令 附則第二条第三項第一号 (Supplementary Provisions, Article 2, paragraph (3), item (i)), suppl-4302-131/art-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
- suppl-4302-131/art-2/par-4: 新法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-1
- 所得税法施行令 附則第二条第一項（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-1
- 所得税法施行令 附則第二条第三項（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3
- 所得税法施行令 附則第二条第三項第二号（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-132, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06