1 article
The tax base of the interest levy is the amount of interest, etc. for which payment is to be received.
利子割の課税標準は、支払を受けるべき利子等の額とする。
The amount of interest, etc. referred to in the preceding paragraph is calculated in the same manner as under the provisions of the Income Tax Act and other laws and regulations concerning income tax.
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.