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。
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(Interest Income)
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…
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。
Open this provisionpublic and corporate bond
「公社債」
Bonds issued by public bodies and companies, including bonds a non-company corporation issues under a special law.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
Deposits and Savings
「預貯金」
Deposits and savings, including anything similar a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (x)· applies throughout the law
Jointly Managed Trustmachine translation
「合同運用信託」
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
Defined inArticle 2, paragraph (1), item (xi)· applies throughout the law
Bond Investment Trust
「公社債投資信託」
A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.
Defined inArticle 2, paragraph (1), item (xv)· applies throughout the law
Bond-Based Investment Trust Under Public Offering
「公募公社債等運用投資信託」
A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-3)· applies throughout the law
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 23, paragraph (1)· applies only in this article