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Article 71-27Tax Base of the Dividend Levy

第七十一条の二十七(配当割の課税標準)

The tax base of the dividend levy is the amount of specified dividends, etc. for which payment is to be received.

配当割の課税標準は、支払を受けるべき特定配当等の額とする。

The amount of specified dividends, etc. referred to in the preceding paragraph is calculated in accordance with the rules of the Income Tax Act and other laws and regulations concerning income tax.

前項の特定配当等の額は、所得税法その他の所得税に関する法令の規定の例によつて算定する。

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