Supplementary Provisions, Article 51, paragraph (1)
第一項
With regard to how income tax should be imposed on interest income, including the question of a shift to comprehensive taxation, a review is to be conducted as necessary once five years have elapsed after this Act comes into effect.
利子所得に対する所得税の課税の在り方については、総合課税への移行問題を含め、必要に応じ、この法律の施行後五年を経過した場合において見直しを行うものとする。