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Article 18Interest on Current Accounts Not Treated as Nontaxable

第十八条(非課税とされない当座預金の利子)

The interest specified by Cabinet Order prescribed in Article 9, paragraph (1), item (i) (Nontaxable Income) of the Act is interest on a current account bearing interest at a rate exceeding 1 percent per annum.

法第九条第一項第一号(非課税所得)に規定する政令で定める利子は、年一パーセントを超える利率の利子を付された当座預金の利子とする。

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