Article 59Interest on Liabilities Deducted in the Calculation of the Amount of Dividend Income
第五十九条（配当所得の金額の計算上控除する負債の利子）
The matters specified by Cabinet Order prescribed in Article 24, paragraph (2) (Dividend Income) of the Act are specified trust beneficial interests prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act that have become the basis of business income or miscellaneous income and that fall under rights to be represented in the Securities listed in Article 2, paragraph (1), item (xiv) (Definitions) of the Financial Instruments and Exchange Act and the Securities listed in item (xvii) of that paragraph (limited to those having the nature of the Securities listed in item (xiv) of that paragraph) (limited to those for which these Securities have not been issued).
法第二十四条第二項（配当所得）に規定する政令で定めるものは、事業所得又は雑所得の基因となつた資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権で金融商品取引法第二条第一項第十四号（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十四号に掲げる有価証券の性質を有するものに限る。）に表示されるべき権利（これらの有価証券が発行されていないものに限る。）に該当するものとする。
The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Act is the amount calculated by dividing the amount of the interest on liabilities prescribed in that paragraph that is paid during the year by 12 and multiplying the result by the number of months in the period during which the principal acquired with those liabilities was held in that year.
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
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