Income Tax Act
Article 22, paragraph (2), item (i)
第二十二条第二項第一号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
the total of a Resident's interest income, dividend income, real property income, business income, salary income, capital gains (but only the part constituting income set forth in Article 33, paragraph (3), item (i) (Capital Gains)), and miscellaneous income (or the amount arrived at through the application of Article 69 (Aggregation of Profits and Losses), if those provisions apply);
利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、譲渡所得の金額（第三十三条第三項第一号（譲渡所得）に掲げる所得に係る部分の金額に限る。）及び雑所得の金額（これらの金額につき第六十九条（損益通算）の規定の適用がある場合には、その適用後の金額）の合計額
the total of a Resident's interest income, dividend income, real property income, business income, salary income, capital gains (but only the part constituting income set forth in Article 33, paragraph (3), item (i) or (iii) (Capital Gains)), and miscellaneous income (or the amount arrived at through the application of Article 69 (Aggregation of Profits and Losses), if those provisions apply);
利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、譲渡所得の金額（第三十三条第三項第一号又は第三号（譲渡所得）に掲げる所得に係る部分の金額に限る。）及び雑所得の金額（これらの金額につき第六十九条（損益通算）の規定の適用がある場合には、その適用後の金額）の合計額