Interest income means income from interest on public and corporate bonds and Deposits and Savings (other than interest on public and corporate bonds that were the interest portion of public and corporate bonds whose principal portion and interest portion have been separated and are each traded independently), and from distributions of proceeds from Jointly Managed Trusts, Bond Investment Trusts, and Bond-Based Investment Trusts Under Public Offering (hereinafter referred to as "interest and similar income" in this Article).
利子所得とは、公社債及び預貯金の利子（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債に係るものを除く。）並びに合同運用信託、公社債投資信託及び公募公社債等運用投資信託の収益の分配（以下この条において「利子等」という。）に係る所得をいう。
Interest income is the amount of revenue arising from interest and similar income in the year.
利子所得の金額は、その年中の利子等の収入金額とする。