# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十 (Article 41-10) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — 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: 第四十一条の十 (Article 41-10)（定期積金の給付補塡金等の分離課税等） — address `art-41-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-10 - Every provision below carries its address and both URLs 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. --- ### 第四十一条の十（定期積金の給付補塡金等の分離課税等） — Separate Taxation, etc. on Compensation for Periodic Deposits, etc. caption: machine translation, not official art-41-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10 · https://japanlaw.org/l/332AC0000000026/art-41-10 **第一項** 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。 art-41-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1 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. machine translation, not official **第二項** 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。 art-41-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-2 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. machine translation, not official **第三項** 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。 art-41-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-3 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. machine translation, not official --- ## Cites - art-41-10/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7 - art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8 - art-41-10/par-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22 - art-41-10/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89 - art-41-10/par-1: この条 → 租税特別措置法 第四十一条の十 (Article 41-10), art-41-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-10 · https://japanlaw.org/l/332AC0000000026/art-41-10 - art-41-10/par-1: 次条 → 租税特別措置法 第四十一条の十一 (Article 41-11), art-41-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-11 · https://japanlaw.org/l/332AC0000000026/art-41-11 - art-41-10/par-2: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-41-10/par-2: 前項 → 租税特別措置法 第四十一条の十第一項 (Article 41-10, paragraph (1)), art-41-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1 - art-41-10/par-3: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十第一項（定期積金の給付補塡金等の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1 - 租税特別措置法 第四十一条の十第二項（定期積金の給付補塡金等の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-084, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07