①Interest 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).

②Interest income is the amount of revenue arising from interest and similar income in the year.

①Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and including a company bond-type beneficial interest; the same applies in the following Article), and exclude any dividends that result from a decrease in capital surplus, any dividends that are based on a split (meaning a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act, and including a trust split in connection with a Trust Subject to Corporate Taxation; hereinafter the same applies in this paragraph and the following Article), and any share distribution (meaning a share distribution as prescribed in Article 2, item (xii)-15-2 of that Act; hereinafter the same applies in this paragraph and the following Article)), dividends of profits (these include distributions of monies as prescribed in Article 115, paragraph (1) (Interim Dividends) of the Act on the Securitization of Assets, and exclude dividends based on a split-off and any share distribution), distributions of surplus (but only those related to capital contributions), distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations (other than those specified by Ministry of Finance Order as distributions of monies accompanying a decrease in the total amount of capital contributions or similar (referred to as a "distribution that reduces contributions" in paragraph (1), item (iv) of the following Article)), and interest on funds (meaning interest on funds as prescribed in Article 55, paragraph (1) (Restrictions on Payment of Interest on Funds) of the Insurance Business Act), as well as distributions of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates (other than those relating to a qualified distribution in kind as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act; hereinafter referred to as "dividends and similar income" in this Article), which the taxpayer receives from a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act or an Association or Foundation without Legal Personality).

②Dividend income is the amount of revenue arising from dividends and similar income for the year; provided, however, that if there is any interest paid in the year on a debt that the taxpayer needed to incur in order to acquire shares or other principal that is meant to generate dividend income (other than any interest on a debt that the taxpayer needed to incur in order to acquire Securities which have generated business income or miscellaneous income or anything else specified by Cabinet Order; hereinafter the same applies in this paragraph), the dividend income is the amount of revenue arising from dividends and similar income in the year, less the total amount calculated pursuant to Cabinet Order as the part of the interest payable on the debt in the period during which the taxpayer held the principal in that year.

①If monies or any other assets are issued to a Shareholder, Member, or Other Investor in a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act or an Association or Foundation without Legal Personality; hereinafter the same applies in this paragraph) due to any of the following circumstances involving the corporation, and the sum total of the monies and the value of assets other than monies (or, for assets relating to a qualified distribution in kind as prescribed in item (xii)-15 of that Article, the amount equivalent to the book value of those assets of the corporation immediately before the issuance) exceeds the part of the corporation's amount of stated capital, etc. as prescribed in item (xvi) of that Article which comes from the shares in or capital contributions to the corporation upon which the issuance of the monies and assets is founded, for the purpose of applying the provisions of this Act, the part of the monies or other assets in excess is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies as prescribed in paragraph (1) of the preceding Article:

②Even if an acquiring corporation (meaning an acquiring corporation as prescribed in Article 2, item (xii) of the Corporation Tax Act; hereinafter the same applies in this paragraph) or a splitting corporation (meaning a splitting corporation as prescribed in item (xii)-2 of that Article; hereinafter the same applies in this paragraph) has not issued shares (including capital contributions; hereinafter the same applies in this paragraph) or other assets through a merger or company split by split-off to any Shareholder, Member, or Other Investor of the merged corporation (meaning a merged corporation as prescribed in item (xi) of that Article) or to any Shareholder, Member, or Other Investor of the splitting corporation, if the merger or company split by split-off falls under a merger or company split by split-off specified by Cabinet Order as one in which the issuance of shares of the acquiring corporation or the successor corporation in a company split (meaning a successor corporation in a company split as prescribed in item (xii)-3 of that Article; hereinafter the same applies in this paragraph) is found to have been omitted, the provisions of the preceding paragraph apply by deeming, pursuant to Cabinet Order, each such Shareholder, Member, or Other Investor to have been issued shares of the acquiring corporation or successor corporation in a company split.

③Cabinet Order prescribes the way of calculating the amount of stated capital, etc. coming from shares and capital contributions as prescribed in paragraph (1) and provides for other necessary particulars concerning the application of the provisions of the preceding two paragraphs.

①Real property income means income arising from renting out real property, a right on real property, a vessel, or an aircraft (hereinafter referred to as "real estate and other such property" in this paragraph) (this includes establishing a superficies right or farming right or doing something else that gives another person the use of real estate or other such property) (other than anything falling under the category of business income or capital gains).

②Real property income is gross revenues constituting real property income in the relevant year, less necessary expenses.

①Business income means income arising from commercial farming, fishing, manufacturing, wholesale activities, retail sales, the service industry, or any other commercial activity prescribed by Cabinet Order (other than anything falling under the category of timber income or capital gains).

②Business income is gross revenues constituting business income in the relevant year, less necessary expenses.

①Salary income means income from pay, compensation, wages, annual allowances, bonuses, or salary of a similar nature (hereinafter referred to as a "salary or other wage" in this Article).

②Salary income is the amount remaining after the salary income deduction is applied against revenue from a taxpayer's salary and other wages in the relevant year.

③The salary income deduction prescribed in the preceding paragraph is the amount that each of the following items prescribes for the category of case set forth in the item:

④Notwithstanding the provisions of the preceding two paragraphs, if the taxpayer's revenue from salary and other wages in the year is less than 6,600,000 yen, that revenue is taken to be the "amount of salary and other wages" to which Appended Table V refers, and the taxpayer's salary income arising from salary and other wages is equivalent to the amount that, using the Table, a person finds to be the "amount of salary and other wages after the salary income deduction" that the Table gives for the taxpayer's salary and other wages.