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The amount specified by Cabinet Order prescribed in Article 175, item (iii) (Tax Rates for a Domestic Corporation's Income Taxes) of the Act is to be the amount prescribed in paragraph (1) of the preceding Article.
法第百七十五条第三号（内国法人に係る所得税の税率）に規定する政令で定める金額は、前条第一項に規定する金額とする。
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