Income taxes must be withheld pursuant to the preceding Article in the amount that is set forth in either of the following items for the category to which the item refers:
前条の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
interest and similar income:the amount calculated when interest and similar income is multiplied by a tax rate of 15%;
利子等 その金額に百分の十五の税率を乗じて計算した金額
dividends and similar income:the amount calculated when dividends and similar income are multiplied by a tax rate of 20%.
配当等 その金額に百分の二十の税率を乗じて計算した金額
interest and similar incomemachine translation
「利子等」
Interest on bonds and deposits and distributions from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts, as listed in Article 23, paragraph (1) (the provision on interest income); in Article 11, paragraph (3) it also covers dividends of surplus on the bonds and trust interests described there, and some supplementary provisions exclude interest on ordinary deposits.
Short name set inArticle 181, paragraph (1)· applies only in this chapter
dividends and similar incomemachine translation
「配当等」
Dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations, interest on foundation funds, and distributions from investment trusts (other than bond ones) and specified trusts issuing beneficiary certificates, as listed in Article 24, paragraph (1) on dividend income.
Short name set inArticle 181, paragraph (1)· applies only in this chapter