Article 68Scope of Each Class of Income and Details of Calculating Income in Each Class
第六十八条（各種所得の範囲及びその金額の計算の細目）
Beyond what is prescribed in this Section, Cabinet Order provides for the necessary particulars concerning the scope of Each Class of Income and the calculation of the Income in Each Class.
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Each Class of Income
「各種所得」
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
Defined inArticle 2, paragraph (1), item (xxi)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law