# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十三 (Article 41-13) - 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: 第四十一条の十三 (Article 41-13)（振替国債等の償還差益の非課税等） — address `art-41-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-13 - 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. --- ### 第四十一条の十三（振替国債等の償還差益の非課税等） — Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc. caption: machine translation, not official art-41-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13 **第一項** 非居住者が第五条の二第一項に規定する振替国債（割引債（第三十七条の十第二項第七号に掲げる公社債のうち前条第六項第一号イからニまでに掲げるものをいう。以下この項及び次項において同じ。）に該当するものを除く。以下この項及び第四項において「振替国債」という。）又は第五条の二第一項に規定する振替地方債（割引債に該当するものを除く。以下この項及び第四項において「振替地方債」という。）につき支払を受ける償還差益（その振替国債又は振替地方債の償還（買入消却を含む。以下この条において同じ。）により受ける金額がその振替国債又は振替地方債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。 art-41-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1 Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (including retirement by purchase; the same applies hereinafter in this Article) of the book-entry government bonds or book-entry municipal bonds exceeds the acquisition price of the book-entry government bonds or book-entry municipal bonds) received by a nonresident with respect to book-entry government bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds (meaning, of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii), those listed in paragraph (6), item (i), (a) through (d) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph); hereinafter referred to in this paragraph and paragraph (4) as "book-entry government bonds") or book-entry municipal bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds; hereinafter referred to in this paragraph and paragraph (4) as "book-entry municipal bonds"). machine translation, not official **第二項** 非居住者が第五条の三第四項第七号に規定する特定振替社債等（割引債に該当するものを除く。以下この条において「特定振替社債等」という。）につき支払を受ける償還差益（その特定振替社債等の償還により受ける金額がその特定振替社債等の取得価額を超える場合におけるその差益をいう。）で当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。 art-41-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2 Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the specified book-entry corporate bonds, etc. exceeds the acquisition price of the specified book-entry corporate bonds, etc.) received by a nonresident with respect to specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (excluding those that fall under discount bonds; hereinafter referred to in this Article as "specified book-entry corporate bonds, etc."), which is received by a person who is not a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc. machine translation, not official **第三項** 非居住者が平成十年四月一日以後に発行された第六条第四項に規定する民間国外債（以下この項及び次項において「民間国外債」という。）につき支払を受ける償還差益（その民間国外債の償還により受ける金額がその民間国外債の取得価額を超える場合におけるその差益をいう。）で当該民間国外債の発行をする者の同条第四項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。 art-41-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3 Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the private foreign bonds exceeds the acquisition price of the private foreign bonds) received by a nonresident with respect to private foreign bonds prescribed in Article 6, paragraph (4) that were issued on or after April 1, 1998 (hereinafter referred to in this paragraph and the following paragraph as "private foreign bonds"), which is received by a person who is not a specially-related person, prescribed in paragraph (4) of that Article, of the issuer of the private foreign bonds. machine translation, not official **第四項** 非居住者が有する振替国債、振替地方債、特定振替社債等（当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者が有するものを除く。）又は民間国外債（当該民間国外債の発行をする者の第六条第四項に規定する特殊関係者が有するものを除く。）の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。 art-41-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4 The amount of loss arising from the redemption of book-entry government bonds, book-entry municipal bonds, specified book-entry corporate bonds, etc. (excluding those held by a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc.) or private foreign bonds (excluding those held by a specially-related person, prescribed in Article 6, paragraph (4), of the issuer of the private foreign bonds) held by a nonresident is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax. machine translation, not official **第五項** 前各項の規定は、第一項に規定する償還差益、第二項に規定する償還差益若しくは第三項に規定する償還差益又は前項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもの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するものについては、適用しない。 art-41-13/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5 The provisions of the preceding paragraphs do not apply to the profit from redemption prescribed in paragraph (1), the profit from redemption prescribed in paragraph (2) or the profit from redemption prescribed in paragraph (3), or the amount of loss prescribed in the preceding paragraph, that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. machine translation, not official **第六項** 特定振替社債等の第二項に規定する償還差益の支払を受ける者が同項に規定する特殊関係者であるかどうかの判定その他前各項の規定の適用に関し必要な事項は、政令で定める。 art-41-13/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-6 The determination of whether a person receiving the profit from redemption prescribed in paragraph (2) of specified book-entry corporate bonds, etc. is a specially-related person prescribed in that paragraph, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-41-13/par-1: この条 → 租税特別措置法 第四十一条の十三 (Article 41-13), art-41-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13 - art-41-13/par-1: 第四項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4 - art-41-13/par-1: 次項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2 - art-41-13/par-1: 第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7 - art-41-13/par-1: 前条第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1 - art-41-13/par-1: この項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1 - art-41-13/par-1: 第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1 - art-41-13/par-2: 第五条の三第四項第七号 → 租税特別措置法 第五条の三第四項第七号 (Article 5-3, paragraph (4), item (vii)), art-5-3/par-4/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7 - art-41-13/par-2: この条 → 租税特別措置法 第四十一条の十三 (Article 41-13), art-41-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13 - art-41-13/par-2: 第五条の三第二項 → 租税特別措置法 第五条の三第二項 (Article 5-3, paragraph (2)), art-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-2 - art-41-13/par-3: 次項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4 - art-41-13/par-3: この項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3 - art-41-13/par-3: 第六条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4 - art-41-13/par-4: 第五条の三第二項 → 租税特別措置法 第五条の三第二項 (Article 5-3, paragraph (2)), art-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-2 - art-41-13/par-4: 第六条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4 - art-41-13/par-5: 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/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4 - art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3 - art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2 - art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1 - art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4 - art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3 - art-41-13/par-6: 第二項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2 - art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1 - art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第五項 (Article 41-13, paragraph (5)), art-41-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十三第一項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1 - 租税特別措置法 第四十一条の十三第二項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2 - 租税特別措置法 第四十一条の十三第三項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3 - 租税特別措置法 第四十一条の十三第五項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5 - 租税特別措置法 第四十一条の十三第六項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-6 - 租税特別措置法 第六十七条の十七第一項（振替国債の償還差益等の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-1 --- ## 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-20261007T211206-086, 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